A legal discourse in the Qur’an and Sunnah is almost devoid of the use of one of the general formulas, and due to its frequent rotation in the tongue of the legislator, the formulas may overlap their members in apparently contradictory provisions, which makes the individual from the general members appear to the beholder to be covered by two contradictory provisions, and this research came to present what might happen to him The legal text interpreter of weighting between the two opposing texts is the strength of the generality that is established by the generality formula, so the two strongest formulas in the inclusion of its members outweigh the weaker of them and precede them, and the research decided that the formulas vary in the strength of the generality that it establishes. Decided by other formulas, then progressed in deduction if there is no way to combine them, and after deciding the aforementioned discrepancy in the strength of establishing the generality and the inclusion of individuals and its impact, the research turned to explaining the reasons for the differences in the formulas of generality in the strength of its foundation. The formula is in the comprehensiveness report, and it is proven that the formula is established linguistically and legally to benefit the public.
The reconciliation of tax reconciliation is one of the legal methods used by the financial authority in Iraq, which is done with the taxpayer
The research dealt with the weakness of tax revenues for many reasons, including tax evasion, which led to the search for ways to reduce evasion to increase the tax revenue, and settlement reconciliation one of these means .
The research proceeded from the premise that the use of a more broadly settled settlement would govern the tax evasion of taxpayers.
The researchers used a series of studies and previous research, books and other sources related to the subject of research, and this was done through the theoretical framework, and the practical aspect that included the fin
... Show MoreThe study tries to answer several questions posed by the subject, one of the important: How the Internet promotes rumor? And what are the most Internet applications that promote rumor? And the practical ways to reduce these negative? Using the process of in vestige and reading theoretical heritage available in this field, and inferred the numbers and statistics marked the uses of the Internet and its applications over recent years, and the characteristics of each these tools in the field of collection, processing, and dissemination of information
The current research dealt with the development of sciences and arts over the course of human history, and the development of sciences with their natural and human trends are important areas in developing the knowledge and application base for industrial product design and design in its various fields. Bionic science is one of the sciences that works on applying biological methods and systems found in nature to study and design engineering systems and modern technology, and for industrial products to be highly efficient, durable and resistant to natural variables in daily life for use. The transfer of technology between life forms and industrial products is desirable because the processes of development at the level of science in general
... Show MoreThis research deals with the study of the obstacles to peaceful coexistence in Iraq. Therefore, our hypothesis is that these obstacles are not attributed to one reason or to one source. Therefore, peaceful coexistence among the components of Iraqi society remains fragile and vulnerable to collapse and threat at any moment. This society, which is already in need of social relations, needs more than ever to coexist and consolidate it. Through the exercise of democracy in Iraq in a manner that guarantees rights and duties for all, to restore mutual trust between the components of this community in a way that feels they are citizens of the state.
Research summary
Westernization is a term not familiar to our scholars at the beginning of the emergence of translation from Western literature, sciences and arts in its detailed form now.
Westernization was not an issue that those Greeks, Persians, Romans, Indians and others worked on translating those sciences and cultures. Rather, it was a process of transferring a new philosophy and logic that had not been previously seen by the Arabs, so they were affected by it in a strange way, to the point of fascination by some of them. For this reason, this research came to clarify these issues and address them within the scientific methodology.
Value Engineering is an analytical study on projects or services using a specific procedure and a multidisciplinary working group, works for the identification and classification of the project functions; either for a better perfuming of these functions or to lessen the total project cost or the two together. Value Engineering main aim is on finding innovative alternatives, without effecting the basic requirements of the project, its methodology based on the functional balancing between the three elements of production "performance, quality and cost". This methodology based on the "functional analysis", had shown high possibilities in solving any problem facing the production procedure , achieve better investment for available re
... Show MoreCurrent search problem manifested and widows who community harsh to bear hardships and pains، The goals of continuing the sustainability of life and take responsibility, and especially in light of the difficult circumstances in which Iraq is going through, and the displacement of murder and terrorism, which generated huge numbers of widows and orphans Because of the loss of a breadwinner and which became women and children are the most harm to the victim and as a result of wars and armed tendencies So this research is an important and vital topic opens our horizons important for overlapping roles of women widows and their impact on the achievement and status of Iraqi women and that as long as aptly characterized and their ability to end
... Show MorePraise be to God, who taught with the pen, taught man what he did not know, and may blessings and peace be upon our master Muhammad, may God bless him and grant him peace, and upon all his family and companions.
As for after......
The science of financial transactions is one of the important topics that Muslims must need at all times and places, due to its great importance in clarifying the ruling of the Shari’ah on contemporary financial issues.
The jurists, may God have mercy on them, have spoken about financial issues in all their aspects in detail, as in the Book of Sales, whether in terms of the validity of the sale, its invalidity, or its invalidity, i.e., the invalidity of the sale. Among these issues is the issue of th
This research discussed and analyzed the formulation of a strategy to manage tax compliance risks, as an applied research in the General commission for Taxes. The questionnaire was used as a research tool to identify the factors that stimulate or retard the research sample from being compliant. The K-means clustering method was also used to enable the classification of the research sample's views into four behaviors, some of these views pose tax-compliance risks. The research concluded that risk management is a continuous process and that all departments of the General commission for Taxes are responsible for its implementation to enable them to deal with the behavior of the taxpayer towards tax compliance. And it recommended
... Show MoreThe organizations and institutions of the developed countries have given attention to the subject of the knowledge economy by using advanced technology in the function of tax examination because of the important and effective role in ensuring the accuracy of the tax accounting process procedures, But the General Commission of taxes is still using traditional methods in the field of tax examination which affects the performance of its work. This research aims to explain the level of effect on introducing advanced methods of Economics and knowledge represented by advanced communication technology in the field of practicing tax examination function in the General Commission of taxes, A questionnaire has been used as a mea
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