Tax state institution regards as one of the largest state institutions implementing the tax rules issuing be legislative body and achieving the goals of tax (financial, economic, social and political). So, the tax management should pay attention to the procedures enabling it to achieve those rules starting from the procedures of tax restrict and ending by tax allocation where the process of assessment the taxation must relaxing on modern methods. The problem of the study raising from that in spite of there is a low  obliging the taxable person (registered or not) to submit a declaration about his income and the achieved profit to be the base of taxation˒ where the other ways  are secondary ways helping in rejection of t

In a resource-limited world, there is an urgent need to develop new economic models, from the traditional unsustainable industrial model of product consumption and disposal, to a new model based on the concepts of sustainability in its comprehensive sense, the so-called circular economy, using fewer resources in manufacturing processes and changing practices in product disposal to waste, by removing its use, recycling and manufacturing to start another manufacturing process. In an era of intense competition in domestic and global markets, the importance of the circular economy is highlighted in its ability to strengthen the competitiveness of enterprises in those markets, by reducing the cost and increasing the quality of the pro

Abstract: The research covered five chapters:       So, the first chapter definition of the research is from the introduction to the research and its importance, as the importance of the research lies in an expression of the reality of e-learning as it is one of the new patterns of the educational process and its role in enhancing communication and interconnectedness between the learners from the students ’point of view Physical Education and Sports Sciences for Girls, University of Baghdad, as for the problem The research was, and through the researcher’s acquaintance with many previous studies, references and sources, and being a student at the College of Physical Education and Sports Sciences - University of

The aim of organizational contemporary is development man power active, in spit-of there are littlie resources. But in the Iraqi environment there are too much resources with performance inhabiting. specially in the ministry of water resources (sample of this research), about dryness and lower levels of rivers. There for this study have some important variable, it is ethical leadership & transformational leadership as (independent variable), and Perceived organizational support(dependent variable). Over here to invest with authority on the problem of research, is weakness harmony between employed perception and the pattern of leadership. We find decline in of reaction of organ compound between the variable to weaken high perf

    This study was based on the determination of aphid species that infested Chrysanthemum sp. (Asterales, Asteraceae) in the middle of Iraq; five aphid species belong to subfamily Aphidinae were recorded: Aphis fabae Scopoli, 1763, Aphis gossypii Glover, 1877,  Coloradoa rufomaculata (Wilson, 1908), Macrosiphoniella sanborni (Gillette, 1908) and Myzus persicae (Sulzer, 1776). A. gossypii was the most dominant species throughout the study period while M. persicae  is the lesser species.

    A summary of  the main taxonomic characters is presented here and a pictorial key which was designed to separate aphi

Abstract The results of isolation, morphological and microscopic diagnosis, Chromic Agar, Vitik technology and Bact Alert showed that the diagnosis of fungi isolated from blood samples of end-stage renal patients who did not undergo dialysis and those who underwent dialysis was 60 samples for each type. The total number of fungal isolates isolated from people who did not undergo dialysis was 26 pathogenic fungal isolates, with a percentage frequency of 43.33%. In this study, 4 genera of pathogenic fungi were identified: Candida spp, Rhodotorula spp, Cryptococcus spp. and Aspergillus spp. The number of Candida isolates reached 13 isolates, with a frequency of 50%. The results also showed that the diagnosed species from the genus Rhodotorula

Background: Trauma is one of the most common
clinical problems that confront the maxillofacial
surgeon and radiologist alike. Middle third facial
fractures are diagnosed primarily on the bases of
clinical examination and plain radiographs than can
result in much preoperative speculation.
Objective: To assess the advantages of spiral
computerized tomography over conventional
radiography in the pre-surgical evaluation of middle
third facial fractures.
Methods: Thirty patients with thirty-eight facial
fractures were studied, all patients were examined
clinically, by plain radiography and then by spiral CT.
Results: Of the 38 middle-third fractures, 16
(42.1%) were zygomatic fractures, 8 (21.1%) were