Abstract:

                The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas

Atheism is one of the most dangerous absurd doctrines that have swept the world in the modern era. Its strength lies in the bodies that stand behind it and adopt its ideologies which are accompanied by the tremendous media momentum of the theses of its supporters based on scientific and non-scientific levels. And since the denial of the existence of the Creator is the main focus and central point which the atheists based their view towards the universe, life and man, this humble research came to discuss the claim of the existence of the world by pure chance, and try to explain this scientifically through the theory of natural selection and survival of the fittest developed by the English biologist Charles Darwin. The resea

The study aims to reveal the level of professional development in basic education schools from the male and female teachers’ viewpoint in the Sultanate of Oman. It further aims to examine its relationship with some variables in light of Sullivan theory, and the differences in the level of professional development (teachers’ skills, professional participation, professional development problems) according to the gender variable, and the educational stage (first cycle/ second cycle). The study sample consisted of (93) teachers distributed as such: (46) male teachers, and (47) female teachers. A questionnaire was prepared and applied to measure the level of the professional development of the male and female teachers. The questionnaire c

This research reveals the treatment mechanisms followed in the media for covering the topic of displacement and captivity of Yazidi in the Iraqi press, through studying all the publishing in one of the Iraqi newspapers concerning the research subject. The research problem is in the following questions:

• What are the journalistic arts that are tackled by the newspaper concerning the subject of the Yazidi women?
• What are the editing forms for the model of the press subjects that have been employed about the event and what are its sources?
• What are the highlighting means used in presenting the subjects within the journalistic arts?
• What are the i

The duration of the contract is a legal term first provided for in French Amendment Decree No. 131/2016, and given the increasing importance of time in contracts, we have chosen to study the legal rules governing time at the formative stage by drawing on changes in French law compared to both Iraqi and Egyptian laws. Article 1102 of French Amendment Decree No. 131/2016 stipulates that: "Everyone is free to contract or not to contract, to choose the person with whom he contracts, and to determine the content and form of the contract within the limits established by law." Contractual freedom does not permit a breach of the rules relating to public order), as well as article 1104, which provides for (contracts must be nego

في مدينة الري القريبة من طهران الحالية ولد ابو بكر محمد بن يحيى بن زكريا الرازي سنة 251هـ/865 م وسميً بالرازي نسبة الى مدينة الري 0 أحب الرازي الغناء والضرب على العود في بداية حياته ثم هجر ذلك كله واتجه الى الطب والكيمياء 0 درس الطب في شبابه في بغداد وقد اخطأ بعض المؤرخين في ظنهم ان

The aim of this research is to demonstrate the nature of the interactive relationship between the dimensions of the requirements of economic intelligence Represented by(Administrative and regulatory requirements, human requirements, and technical requirements) The strategic success of banks is represented by (Customer satisfaction, customer confidence, quality of service, growth) In three of the Iraqi banks own bank(Middle East Iraqi Investment, Al Ahli Iraqi, Gulf Commercial), The questionnaire was adopted as a tool for collecting data and information Of the sample (85) Who are they(Director of the Commissioner, M. Director Plenipotentiary, Director of Department, Director of Section, M. Section Manager, Division Officer, Unit Officer),

Diabetes mellitus type 2 (T2DM) formerly called non-insulin dependent diabetes mellitus (NIDDM) or adult-onset diabetes is a common disease. Rheumatoid factor is a well-established test used in the diagnosis and follows the prognosis of rheumatoid arthritis (RA). Rheumatoid factor is sometimes found in serum of patients with other diseases including diabetes mellitus (DM), due to the presence of pro-inflammatory cytokines such as TNF- α which play an important role in chronic inflammatory and autoimmune diseases like rheumatoid arthritis (RA). The aim of the study is to investigate the associations between type 2 diabetes mellitus (T2DM) and rheumatoid arthritis (RA) in scope of rheumatoid factor (RF), hyperglycemia a

Centralization and decentralization, planning and development, and community participation in the management of its affairs and to activate all the abilities that multiple methods aimed at creating the proper environment for the growth and development of society in the place where he lives. As long as the overall trend in Iraq, represented by the Permanent Constitution of decentralization to regions and provinces, the solutions to the obstacles that may face this transition in some respects presents ways of coordination and integration between multiple levels of planning which can be exercised by the schematic in the future the organization. In this paper some of the visions and ideas that can  contribute to the organization

Safe drinking water is essential for the present and future generations' health. This study aims to assess drinking water quality in Baghdad's Al-Rusafa neighborhood. Water samples were taken from 32 neighborhoods on this side. The quality of the examined potable water samples differed depending on the water source. This investigation's pH, chlorine, EC, TDS, TSS, Cd, and Pb levels were below acceptable ranges. TDS levels in Al-Mada'in are more significant than acceptable (>600ppm) water levels. Bacteria have polluted six communities (Shigella, Salmonella, Escherichia coli, and Klebsiella). Bacterial quality of drinking water and gram-negative bacteria resistant to chlorine in Baghdad's municipal water supply. Regarding pH, the w