المقدمة

تتعامل الجهات الضريبية في مختلف دول العالم بأساليب عديدة لجباية الضرائب من المكلفين بغض النظر عن فئات وأصناف هؤلاء المكلفين،وفي العراق تم اعتماد العديد من الأساليب لجباية الضرائب على امتداد المدد الزمنية المتعاقبة،وكان لأسلوب التقدير الذاتي وهو أحد تلك الأساليب مجالاً للتطبيق خلال مدة زمنية معينة،حيث جرى تطبيق هذا الأسلوب على وحدات اقتصادية معينة، وبالرغم من المساوئ التي قد ترافق تطبيق

Introduction to Medical and Biological Statistics for Pharmacy Students and Medical Groups (Undergraduate & Postgraduate) - ISBNiraq.org

The study aims at diagnosing the importance of environmental analysis (external, industrial and internal) in the organization's strategy for the development of public organizations. The theoretical problem derived from the existence of a knowledge gap for studies and research that dealt with the variables of the study. Three public organizations were selected as the study society (the Civil Defense Directorate, the Directorate of Nationality, Passports and Residency, the General Traffic Directorate). The sample of the study was a sample of (215) managers (managers, department managers, Analysis of the data and hypothesis testing using the appropriate statistical tools, Pearson, the simple and multiple regression coefficient to te

The concept of Cech fuzzy soft bi-closure space ( ˇ Cfs bi-csp) ( ˇ U, L1, L2, S) is initiated and studied by the authors in [6]. The notion of pairwise fuzzy soft separated sets in Cfs bi-csp is defined in this study, and various features of ˇ this notion are proved. Then, we introduce and investigate the concept of connectedness in both Cfs bi-csps and its ˇ associated fuzzy soft bitopological spaces utilizing the concept of pairwise fuzzy soft separated sets. Furthermore, the concept of pairwise feebly connected is introduced, and the relationship between pairwise connected and pairwise feebly connected is discussed. Finally, we provide various instances to further explain our findings.

The idea of ech fuzzy soft bi-closure space ( bicsp) is a new one, and its basic features are defined and studied in [1]. In this paper, separation axioms, namely pairwise, , pairwise semi-(respectively, pairwise pseudo and pairwise Uryshon) - fs bicsp's are introduced and studied in both ech fuzzy soft bi-closure space and their induced fuzzy soft bitopological spaces. It is shown that hereditary property is satisfied for , with respect to ech fuzzy soft bi-closure space but for other mentioned types of separations axioms, hereditary property satisfies for closed subspaces of ech fuzzy soft bi-closure space.

We define L-contraction mapping in the setting of D-metric spaces analogous to L-contraction mappings [1] in complete metric spaces. Also, give a definition for general D- matric spaces.And then prove the existence of fixed point for more general class of mappings in generalized D-metric spaces.

Abstract

      Value Added Tax (VAT) is one of the most important types of indirect taxes because of its advantages in achieving financial, economic and financial objectives. The introduction of VAT is part of the reform of the structure of the Lebanese public tax system aimed at reducing the fiscal deficit and resulting inflation, which still lacks a general consumption tax. There is also an urgent need to increase treasury revenues , Because of its broad tax base, as it imposes on the consumption of locally produced and imported goods, in addition to the role played by this tax in support of the local product              &nbs

The study aimed to analyze the relationship between the internal public debt and the public budget deficit in Iraq during the period 2010–2020 using descriptive and analytical approaches to the data of the financial phenomenon. Furthermore, to track the development of public debt and the percentage of its contribution to the public budget of Iraq during the study period. The study showed that the origin of the debt with its benefits consumes a large proportion of oil revenues through what is deducted from these revenues to pay the principal debt with interest, which hinders the development process in the country. It has been shownthat although there was a surplus in some years of study, it was not

The amicus curiae is one of the judicial procedures adopted in many judicial and legal systems around the world, under which a person who is not a party to the case, and without having a personal and direct interest in it, intervenes to draw the court’s attention to many factual and legal aspects

Objectives of the study: The study aims to assess satisfy of the coronary artery patients for the care product from
the nurse and physician and to find out the relationship between patient satisfaction with the social and the
clinical characteristics of the patients.
Methodology: A descriptive design study conducted using the evaluation approach for the duration of June 3
rd
2012 to January 31, 2013. Non-probability sample of (60) patients who were visiting or admitted (inpatient or
outpatient) to the teaching hospital in Baquba with the diagnosis of coronary artery disease. A questionnaire have
been built and develop by the researcher based on review of literature and previous research, the form included of
(3) p