The research aims to evaluate the direct deduction department’s procedures for the process of collecting income tax using the direct deduction method for state departments and the public sector in light of direct deduction tax instructions No. (1) of 2007 and Income Tax Law No. (113) of 1982 (amended) through Giving a clear idea of ​​the reality of tax collection procedures because this type of tax is one of great importance because it contributes to the provision of financial revenues to the state to finance its expenses and direct the economy towards achieving its social, economic and political goals. The researcher makes comparisons between the procedures of the General Tax Authority in collecting the tax and what was approved b

The Evaluation of the immune response in Golden Hamsters experimentally infected with Leishmania donovani was determined in this study, particularly, the cellular immune response. Follow up has maintained to determine the Delayed Type of Hypersensitivity using skin test both in infected and control lab animals. Chicken red blood cells were used as a parameter to evaluate the immune system; they are dull and have the ability of immunization. Two concentrations of chicken R.B.C were examined to determine which gives the higher titration in Hamsters and those were 1.5 X 109 cell/ml and 3 X 109 cell/ml , the second concentration gave the maximum titration where then used in this work. After sensitization with Chicken R.B.C for both in

This paper reports test results and describes a numerical investigation of the effectiveness of using carbon fibre reinforced polymer (CFRP) fabrics for strengthening concrete cylinders that have been undamaged and damaged due to heating under preload. The purpose of this research was to investigate whether there is any difference in the performance of CFRP-wrapped cylinders if the wrapping is done under preload, and those for which neither heating, cooling nor wrapping was done under preload. The cylinders were exposed to 30% of maximum load at ambient temperature during heating and cooling before being wrapped under preload. Of 18 Ø 100 × 200 mm identical cylinders, 6 were left as control samples without heating, 12 were exposed t

The study aims to demonstrate the significance of metaverse technology across various disciplines, academic degrees, scientific fields, and academic titles. It also aims to assess the level of knowledge and understanding of university teachers (research sample) regarding metaverse technology. Hence, the descriptive research methodology was based on the method of statistical survey in the sample. It involved a set of organized scientific steps to deduce data from the reality of the statistical sample and its nature in order to achieve the objectives of the study. In this study, a questionnaire was used as a tool to collect data from a random sample of approximately 121 teachers and instructors from the University of Baghdad. This app

The aim of this research is to determine the uranium concentration in soil and water samples taken from different locations from the middle and south of Iraq using fission fragments track registration. Twelve samples of soil and water were taken from middle and South of Iraq. The nuclear reaction used as a source of nuclear fission fragments is U-235 (n.f) obtained by bombardment U-235with thermal neutrons from (Am-Be) neutron source with flux (5X103 n.cm-2.s-1). The concentration values were calculated by a comparison with standard samples recommended by IAEA.The results of the measurements show that the uranium concentration in soil samples were in Thekar (16.38 ppm), AL-Basra (16.1ppm) and (0.78 ppm) in Baghdad, from the results

The aim of the research is to:. Preparation and implementation of special educational units using multimedia to learn the skill of scrolling from below. 2 to recognize the impact of the use of multimedia in learning the skill of scrolling from below. 3 to identify the differences between the tests after the two groups research in learning the skill of passing from the bottom volleyball. The research represented the students of the first stage and the sample of the research was drawn randomly and the number of (50) students were divided into two experimental and control groups and each group (25) students were used standardized tests and conducting pre-tests and the implementation of the main exp