The tax policy is an important tool of fiscal policy tools which is usedasits multiple tools the State seeks to achieve objectives, such as theachievement of economic development.The importance of the research comes from the importance ofeconomic development resulting from economic policies and prudent fiscaland appropriate to the economic situation of Iraq at the moment is the mostimportant tax policy that taxes one of the most important financial instruments.The research aims to clarify the role of tax policy in developing of theIraqi economy.In an effort to achieve the goals researchers tried to prove thehypothesis ((The tax policy and through multiple tools that seeks to contributeto the achievement of economic development in Iraq)).

Praise be to Allah and peace and blessings be upon our Prophet Muhammad and on his family and companions
Yet,
The prophets (peace be upon them) urged all thevalues and one of these is the value of work which is of a great importance, that all nations have gathered against us as the eaters gather at a bowl. One of the reasons of our weakness and the strength of our enemy is that we have neglected the value of work. And rather a large number of ignorant and uneducatedpeople started to believe that the means of living, triumph, gaining power, and establishing a civilization are given by Allah with neithergainingnoreffort from us. While we find in the past that Allah the Almighty narrated to us the story of Mary (Peace be upon her) and

 Summary

    I wanted to address this topic because of creedal purposes importance,and its r le in regulating lives of individuals and society, and to talk about purposes of Almighty's saying:{It is easy for me},to simplify its meanings for general educated person to obtain the believe of the Creator’s power and his oneness.

Therefore,this research came,whichincludes:an introduction and topics, first :concept of creedal objectives and their divisions,second: creedal purposes in Almighty’s saying:{It is easy for me},and conclusion:in where most important results were included:

The Foreign Account Tax Compliance Act (FATCA) basically targets US citizens’ accounts hold at foreign banks and financial institutions blush, seems and non-financial sector by the Act:( retirement plan companies, investment funds, hedge funds and family investment companies.)

The non Compliance of Foreign of financial institutions act will lead to financial looses and harm regarding reputation, especially for the countries that rely on foreign relations in their financial and banking activities, in addition to deducting 30 % of their total incomes and sales coming from the USA. These institutions can avoid it by entering into agreement with the Internal Revenue Service's to be foreign financial institutions complied with the a

The objective of present study was to investigate the effect of using mixture volaticle oil of rosmarinus and nigella sativa to improve some of the meat quality characteristics, physical and limited storage time of minced cold poultry meat. Duplex volaticle oil was added at 0.025, 0.050 and 0.075 g/kg to minced poultry meat, these treatments were stored individually for 0 , 4 and 7 days at 4-7C⁰. After making several chemical, physical and oxidation indicators, the following results were obtained:

            The process of adding volaticle oil to minced poultry meat led to significant increase (P<0.01)in moisture, prot

    The weak and strong forms are so called because it is not their lexical content that primary matter, but the role they have in the sentence. The problematic confusion, our students encounter, in recognizing and producing the correct pronunciation of weak and strong forms of the English function words is the main incentive behind conducting  this study. In order to gather the data, this paper used two types of tests: a recognition test and a production test. The general results reached  through the analysis of the students' answers seem to conform to the researcher's assumption: students face a critical problem in recognizing and producing correct pronunciation of the weak and strong forms of the English funct

This research studies the Saudi women participation in the visual arts, presents descriptive and analytical overview on their artworks and assess development through their participation in the said exhibition, frequency of participation, and aims to understand the most important stages and changes of the subjects addressed, artistic styles and the factors affecting these results in view of female artist's attitude pertaining to several aspects such as administrative organization, judging committees etc.

Interviews were held with a sample of female artists, 17 artists from different regions and generations out of 182 participants and reviewed relevant exhibition literature during the period 1979-2018. The research problem is to id

Here we report for the first time the presence of Apoleptomastix bicoloricornis (Girault, 1915) (Hymenoptera, Encyrtidae), as parasitoid of the rice mealybug, Brevennia rehi (Lindinger, 1943) (Hemiptera, Psedococcidae) in Iraq. Brief notes are provided in distinguishing the parasitoid from other closely allied species.

In the present work the performance of semifluidized bed adsorber was evaluated for removal of phenolic compound from wastewater using commercial activated carbon as adsorbent. P-chlorophenol (4-Chlorophenol) and o-cresol (2-methylphenol) was selected as a phenolic compound for that purpose. The phenols percent removal, in term of breakthrough curves were studied as affected by hydrodynamics limitations which include minimum and maximum semifluidization velocities and packed bed formation in the column by varying various parameters such as inlet liquid superficial velocity (from U_minsf to 8U_minsf m/s), and retaining grid (sometimes referred to as adsorbent loading) to initial static bed height ratio (from 3-4.5). In