The tax system, like any other system, as a set of elements and parts that complement each other and are interrelated and interact to achieve specific goals, and is a natural  reflection of the economic, social and political conditions prevailing in society, and therefore the objectives of tax policy formulated in line with the objectives of economic policy in general, which means that any change in economic policy clearly affects fiscal policy measures and fiscal policy in particular.

The problem of searching for the impact of foreign direct investment in the Iraqi tax system was focused on the study  the of foreign direct investment and therole played in developing and improving the economic reality and its implicatio

The (E)-4-chloro-N-(2-(dimethylamino)ethyl)-5-((8-hydroxy quinolin-5-yl)diazenyl)-2-methoxybenzamide azo ligand (L) has been synthesized through the reaction of diazonium salt for 5-amino-4-chloro-N-(2-(dimethylamino) ethyl)-2-methoxybenzamide with 8-hydroxyquinoline and identified azo ligand (L) using spectroscopic studies (FTIR, UV-Vis, 1H and 13CNMR, mass), and micro-elemental analysis (C.H.N). Metal chelates of Co(II), Ni(II), Cu(II), as well as Zn(II) have been completed as well as characterized using mass spectra, flame atomic absorption, elemental analysis (C.H.N), infrared, UV-Vis spectroscopy, as well as conductivity, magnetic measurements. The metal-to-ligand ratio in all complexes, as determined by analytical data, was 1:2 and ex

The problem with research lies in hiding the Hanbali approach in building long and short travel provisions, as well as hiding some provisions relating to short travel that are not provided for by the jurists of Hanbali (in their books).

The research aims to demonstrate the approach and standards on which they based the long and short travel provisions, as well as to reflect the provisions of some of the issues that are silent on long and short travel, with evidence and significance.

The research included a preface and two researches, the researcher in the preface talked about the reality of long and short travel, in the first research on the approach of ha

Abstract:In this paper, some probability characteristics functions (moments, variances,convariance, and spectral density functions) are found depending upon the smallestvariance of the solution of some stochastic Fredholm integral equation contains as aknown function, the sine wave function

After the success of the reforms Keynesian save the capitalist system from collapse and to apply the concepts of state intervention in economic activity in order to revive aggregate demand to achieve the purposes of macro-economic policies which draw their scope of economic (John Keynes) theory of effective demand, which created the new role of the state away from the classical concepts. Valley transmission role of the State of (State Guardian) to the process of state overlapping that increased and social functions have become responsible for raising the standard of living of classes with limited incomes, in particular, and the rest of the classes in general, through the expansion of the delivery of public servic

Preparing teacher occupies the attention of many thinkers and philosophers since the age of
kaldinics ( people of mesoptam / 2342 pH ) to the Islamic age where moslems philosophers
focus their attention on thought and philosophy where the philosophy of that teaching
depends on : teacher , student and family begin .
So , the issue of preparing and training teacher occupies the attention of education scientists
depending on his vital and important role in implementing of teaching policies in philosophies
and Islamic educational thought , therefore , the preparing and development of the teacher
regards as one of the basics of teaching development because of its importance in
development of teaching performance and th

Is in this research review of the way minimum absolute deviations values ​​based on linear programming method to estimate the parameters of simple linear regression model and give an overview of this model. We were modeling method deviations of the absolute values ​​proposed using a scale of dispersion and composition of a simple linear regression model based on the proposed measure. Object of the work is to find the capabilities of not affected by abnormal values by using numerical method and at the lowest possible recurrence.

this research aims at a number of objectives including Developing the tax examination process and raise its efficiency without relying on comprehensive examination method using some statistical methods in the tax examination and Discussing the most important concepts related to the statistical methods used in the tax examination and showing its importance and how they are applied. the research represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side Some statistical methods applied to the sample of the final accounts for the contracting company (limited) and the pharmaceutical industry (

Multiple sclerosis (MS) is a chronic, inflammatory demyelinating disease of central nervous system with complex etiopathogenesis that impacts young adults (Lee et al., 2015), and MS impacts younger and middle aged character and leads to a range of disabilities that can alter their daily routines (Yara et al, 2010). Although, the exact cause of MS is still undetermined, the disease is mediated by adaptive immunity through the infiltration of T cells into the central nervous system (Bjelobaba et al, 2017). MS causes the Focal neurological symptomsand biochemical changes in the molecular level and the variation of neural cells such as loss or alteration of sensation, motor function, visible signs such as blurred vision or transient blindness,

This study was aimed to examined effect of Januvia treatment on methionine synthases Meth and cystathionine B- synthase (CBS) in Iraqi patients type2 without treated and another group who taken Januvia treated in addition to diabetic patients with complication without treated with Januvia Also, to found the relationship between these parameters with BMI, FBS, HbA1C and Insulin levels. Firstly, the blood sampling date for this research between December and February 2019 - 2020. Blood sampling was withdrawn from 8:00 to 10:00 in the case of fasting of all substances . five milliliters of venous blood were collected by means of an antecubital venipuncture divided into two parts, one of which (2ml) was put in a tube containing anticoagulant fac