Consistent "with the thought of tax talk is unified tax natural evolution for him, as the application leads to the inclusion of tax all branches of income and its sources and through truncated part of this entry through the application of price ascending it, it means the procedures of tax reform. Taxes on total income characterized by giving a clear picture of the total income of the taxpayer and its financial situation and its burden family which allows granting exemptions, downloads, and application of prices that fit this case. This requires reconsideration of the structure of the tax system in force and the transition from a system specific taxes to the tax system on the total income of the integration of income from the rental of re

Local communities are in need of self-resources so that they can perform their multiple functions which serve the objectives of the local development, and tax revenues are considered as important sources of their funding. However, despite the efforts of the state to reform the fiscal system and to improve the management in the local administration, tax collection can increase when the state adopts a more effective policy to combat tax evasion and tax fraud. Accordingly, this research aims to shed light on the role of local tax revenues in the local development. A set of conclusions are drawn; the most important one is that Algeria, in order to achieve local development, has taken a set of reforms, which are still valid until now. The mos

One male specimen of the species Metapenaeus stebbingi Nobili, 1904 was first recorded in November 2021 from the Iraqi territorial waters, Northwest of the Arabian Gulf. Therefore, the investigated shrimp species nominally corresponds to the original description of M. stebbing through the main diagnostic features. It must be adopted in the spread and expansion of species, a new record of the area, and a distinctive addition to the species of commercial shrimp within the Iraqi marine waters.

Civil environment in nursing education enhances achieving learning outcomes. Addressing incivility can be crucial to improve academic achievements. The purpose of this study was examining the psychometric properties of the Arabic version of the Incivility in Nursing Education-Revised scale regarding nursing faculty.

The study aims to investigate the effect of Al2O3 and Al additions to Nickel-base superalloys as a coating layer on oxidation resistance, and structural behavior of nickel superalloys such as IN 738 LC. Nickel-base superalloys are popular as base materials for hot components in industrial gas turbines such as blades due to their superior mechanical performance and high-temperature oxidation resistance, but the combustion gases' existence generates hot oxidation at high temperatures for long durations of time, resulting in corrosion of turbine blades which lead to massive economic losses. Turbine blades used in Iraqi electrical gas power stations require costly maintenance using traditional processes regularly. These blades are made

Iben Katheer Al Dimashqi is considered among the eminent scholars in the eighth Hijri century / fourteenth Gregorian century. He acquired eminent academic and social standing. His book Albidaya Walnihaya is considered among the important historical sources. This book's study of the subject of commercial dealing methods clarifies that the commercial dealing methods dealt by the people throughout the successive historical eras were multiple, most prominent of which was money (whether Dirhams, Dinars, measures (mikyals), weights (like Sa') in addition to other means like usury. But here we notice that Iben Katheer stressed that usury must be prohibited because it is religiously forbidden and cited many Quranic verses and Prophetic sayings w

Background: Decontamination of gutta percha cones was important factor for success of root canal treatment. The aim of the present in vitro study was to identify and to compare the antimicrobial effect of following disinfection solutions: 0.2% chlorhexidine gluconate, Iodine, tetracycline hydrochloride solution, EDTA & formocresol mixed with zinc oxide eugenol, on E faecalis, E coli and Candida albicans using sensitivity test Materials and Methods: Three types of microorganisms were isolated from infected root canals (E faecalis, E coli and Candida albicans) and cultured on Mueller Hinton agar petri-dishes. Disinfection of gutta percha cones done by immersion in six disinfection solutions (six groups), the groups are: distill water (used a