This research is considered a simple attempt and effort which is it first and last target is to point at the procedures of the taxes account that aims to reduce the taxes from the persons and give free to the person who estimates the tax to practice what comes from the competent authorities to describe the person who estimates the tax and not an accountant who practice the accountant procedures which are imposed on him by the annual terms from higher administrations , So he can not evaluate   state of the person who pay the tax , and he might be dissatisfied with his job , because his role can’t  be activated from the general foundation taxes.

And so , this research includes four fields:-

The developing countries can be distinguished by spatial disparities and by this a wide gap between urban and rural settlements were produced as well as the appearance of primate cities. The effect of spatial development as a dynamic and continuous process can be perceived in the state of population distribution inside settlements inter and intra regions as well as the hierarchy of urban settlements according to time series. The research proved that the improvement judgment of the structure of the urban system using Gene factor is not accurate because it cannot be accounted for the internal components of the system which make a contrariety between the whole judgment (country) and partial components (Provinces including Sulaimaniy

Abstract

The study aims to identify the extent to which the applied colleges at the University of Technology and Applied Sciences meet the comprehensive quality standards in light of the national education strategy for the 2040 Vision in the Sultanate of Oman. To do this, the researchers used the descriptive approach. They used a questionnaire as a tool for data collection that was applied to (237) administrators, academics, and support functions. The study found that the extent to which the applied colleges at the University of Technology and Applied Sciences meet the comprehensive quality standards in the light of the National Education Strategy 2040 in the Sultanate of Oman recorded a high range. The study als

Asbestos is a hazard pollutant to human health, exposure to asbestos cause serious health effects and wide range of asbestos-related diseases such as asbestosis, lung cancer and malignant mesothelioma and it has been classified as carcinogen by the World Health Organization WHO which cause a carcinogenic effects. Fibers of asbestos are mainly released from friction product in brakes and clutch linings and from reinforce agent in the asbestos cement industry. The aim of this was to evaluate the levels of asbestos fibers in surroundings air of some dense traffic points in Baghdad, through winter 2020. Materials and Methods: Samples of airs was carried out by directing air flow to a mixed cellulose ester membrane filter mounted on an open face

High frequencies of multidrug resistant organisms were observed worldwide in intensive care units which is a warning as to use the only few effective antimicrobials wisely to reduce selective pressure on sensitive strains.

The aim of the current study is to asses the compliance of the currently followed antibiotic prescribing pattern in the intensive care unit in an Iraqi hospital with the international guidelines.A cross-sectional study was done in the intensive care unit (ICU) of the Surgical Specialties Hospital, Medical City in Bagdad from the 30^th of November 2011 to the 5^th of May 2012.Patients were followed until they were discharged or died to see any change in condition, response to drugs, devices u

Total quality management  considers one of the modern scientific entrances  which practiced by productivity service organizations alike to provide appropriate quality required outputs according to the needs and desires of customers manage , enable the organization seeking to continue and grow in light of the increasing competition from the satisfy and provide the appropriate total quality management requirements whenever led to face risks that they may have  in a manner in which they can be addressed and find ways to avoid them in the future when repeated.                          &n

  In this research, the concentration of radon gas was calculated in the book store rooms of schools in Diyala Governorate, it was calculated by Solid State Nuclear Track Detectors (SSNTDS) when the detector (CR-39) was used, the detector was placed and suspended at a distance of 160 cm from the surface of the earth, and the detector was exposed for 30 days to record alpha tracks. The results of radon concentration showed that the highest concentration percentage was found in (Eishtar) school, which was equal to (84.896) Bq/m³, while the lowest value was recorded in (Habhib) school, which was equal to (11.242) Bq/m³, where the concentration rate was equal to (28.158) Bq/m³. When we compared our results w

Objective: to identify the secondary school adolescent's obesity, and to find out the relationship between
adolescents obesity characteristics and their family history.
Methodology: A cross-sectional study was carried out among 537 adolescents (270 boys and 267 girls) aged 12-15
years selected by means of a multistage stratified random sampling technique.
Results: the prevalence of obesity among adolescents was 22.3%. (55.8%) of the obese adolescents were male,
(42.5%) their age is (13) years old, and (79.2%) of them coming from middle level of socio economic status score.
There are a significant relationship between obese adolescents and their family history of obesity which indicated
that obese father, and obese br

         The objective of this research is to determine the relationship between the performance evaluation process and the training programs for the employees, to identify the extent of the organization's commitment to perform the performance evaluation process for its employees and to use the results of this process in determining the appropriate training programs. Performance evaluation, functional analysis, evaluation method used, dependent variable (training programs) and its dimensions, type of programs, program objectives, program curriculum, And the application of the field research methodology and the questionnaire, which included 146 individuals to know their views and analyz

This study aims to find out the effectiveness of instructional scaffolding strategy in the development of academic achievement and critical thinking of female second grade secondary mathematics students. Semi-experimental and relational descriptive method was used. The sample of the study consisted of (50) students divided into an experimental group and a control group. The experimental group was taught using scaffolding strategy whereas the control group was taught using traditional method. Pre- and Post-tests were used to achieve the objective of the study. The results of the study revealed that there are statistically significant differences in the mean scores of the experimental and control groups in the posttest for both the academi