The tax base is one of the bases of the technical organizing of taxes,   and that a good selection of the tax base effects the outcome of the tax and its fairness, and with the expansion of the tax range results a dangerous phenomenon called tax evasion, which became threaten the economies of countries and this phenomenon prevents the achievement of the state to its economic, political and social objectives which seeks to resolve this phenomenon and identifying all human and material potential and realize the real reasons that lie behind it.   The researcher found that tax authorities are weak in terms of it the technical material and financial abilities, the analysis of data show that then is a significant reve

s The study aims to identify the fairness in the distribution of municipal services between  municipal districts and areas, from point of view  of municipal chamber staff and from the point of view of the citizen. It also aims to identify factors affecting the fairness of the distribution of municipal services. Municipal services were being studied : hygiene and waste, water supply, sewer, creating gardens,  and street paving .Factors which  examined its impact on municipal services are: resources available to municipal chamber, the managerial  process at municipal chamber,  and factors in the external environment surrounding  municipal chamber.The results of the study showed that level of the e

Alain Robbe-Grillet a été un auteur célèbre ; il a beaucoup été étudié, mais a-t-il été beaucoup lu ? Et surtout bien lu ? Car ses ouvrages sont remplis de chausse-trappes, et l’écrivain s’est ingénié à dérouter ses lecteurs, s’efforçant toujours de les empêcher de conclure sur un sens. Sans cesse, il emmêle les chronologies et les faits, mêle les époques, s’acharne à contredire ce qu’il vient d’exprimer, à brouiller les pistes. Et, toujours, il a tenu à rester le maître du jeu qu’il imposait. Le lire, c’est à la fois accepter de se laisser embarquer là où il veut nous conduire, et se battre continuellement avec lui pour construire des structures et du sens.

Abstract

        The critical success factors of the means of the most modern in determining the main directions for organizations to achieve competitive advantage. and can be a critical success factors in organizations that overlap in the functional areas of the organization. that successful organizations use these factors to get to the uniqueness and distinction. as the entrance of critical success factors with the capacity Evaluative phase correction because discovery increases the perception of managers of what is important to the organization and using them to get to the Strategic Entrepreneurship. as it begins in terms of permanence of success and

ملاحظات في قانون حماية المستهلك العراقي رقم 1 لسنة 2010

This paper deal with the estimation of the shape parameter (a) of Generalized Exponential (GE) distribution when the scale parameter (l) is known via preliminary test single stage shrinkage estimator (SSSE) when a prior knowledge (a₀) a vailable about the shape parameter as initial value due past experiences as well as suitable region (R) for testing this prior knowledge.

The Expression for the Bias, Mean squared error [MSE] and Relative Efficiency [R.Eff(×)] for the proposed estimator are derived. Numerical results about beha

In this paper, the error distribution function is estimated for the single index model by the empirical distribution function and the kernel distribution function. Refined minimum average variance estimation (RMAVE) method is used for estimating single index model. We use simulation experiments to compare the two estimation methods for error distribution function with different sample sizes, the results show that the kernel distribution function is better than the empirical distribution function.