تزايد اهتمام الحكومات باختلاف أنظمة الحكم فيها والأفكار السياسية التي تؤمن بها، بالضرائب كأحد أدوات السياسة المالية، تسعى إلى أن تحقق من خلالها أهداف اقتصادية واجتماعية وسياسية فضلا" عن الأهداف المالية، إذ إن السياسة الضريبية تصاغ أهدافها باتساق وانسجام مع أهداف السياسة الاقتصادية بشكل عام، و إنما كانت الضريبة عام، ولما كانت الضريبة على هذا القدر من الأهمية فانه لم يكن مستبعدا" أن تحظى بعناية مشرعي ا

خضعت المحاسبة الإدارية إلى هيمنة المحاسبة المالية عليها اثر ظهور القوائم المالية المدققة في بدايات القرن الماضي الناتجة من ظهور المنظمات المنظمة للمهنة وما رافق من إلزام الشركات بإعداد التقارير المالية من الحسابات المالية وفقاً للمبادئ المحاسبية المقبولة قبولاً عاماً والتي أثرت في قيمة المعلومات المقدمة من قبل المحاسبة الإدارية مما أدى إلى إن تصبح تلك المعلومات غير ملائمة للاستخدام الإداري وهو ما ا

تعرض الاقتصاد العراقي إلى صدمات نقدية شديدة بسبب الظروف السياسية والاقتصادية غير المستقرة والمتمثلة بشكل أساسي لخوض العراق حرب طويلة الأمد مع إيران في الثمانينات وحربين مدمرتين مع الولايات المتحدة الأمريكية فضلاً عن فرض الحصار الاقتصادي طيلة ثلاثة عشر عاما ً .

وتهدف هذه الدراسة إلى قياس وتحليل الصدمات النقدية التي تعرض لها الاقتصاد العراقي في فترة الثمانينات والتسعينات وبداية هذا القر

Iraq suffers from lack of water resources supply because the headwaters of the rivers located outside its borders and the influence of upstream countries on the quantities of flowing water, in addition to the increase of pressure on available water as a result of population increase and not adopting the principle of rationalization where misuse and wastage and lack of strategic vision to treat and manage water use in accordance with the economic implications fall.  This is reflected fallout on water security and subsequently on national and food security, while the issue of using water resources is development top priority in different countries in the world because of the importance of water effect on the security of indivi

The team of this investigation deals with phraseology and the importance of its organized use in the media of communication, especially in the daily newspaper which is used by different society classes.                                                                                      

 So, the journalist

The results show that the compound affects the rest of the living cells after treatment for 15 minutes The influence Almtafr has had the effect BU less than the effect of NTG in the case of the registration of every of Struptomaysan resistance and rifampicin, although the first attribute more responsive

In this study a new ligand ,(potassium 2-carbomethoxy amino-5-trithiocarbonate 1,3,4-thiadiazole) (L) has been prepared from 2-carbomethoxy amino-5-mercapto 1,3,4-thiadiazole with CS2 in alkali media . The product has been isolated and characterized by appropriate physical measurements, vibrational and electronic spectroscopy. The ligand was used to prepare a number of complexes with some metal ions Co(II), Ni(II) and Cu(II). These complexes have been characterized by FT-IR, UV-Vis spectra, molar conductivity, magnetic susceptibility, melting points and atomic absorption measurements. The nickel and copper complexes have an octahedral geometry while cobalt complex has a tetrahedral geometry. The nature of bonding between the metal ion

The title compound, [Ru(C12H7Br2N2)2(CO)2], possesses a distorted octa­hedral environment about the Ru atom, with two cyclo­metallated 4,4′-dibromo­azobenzene ligands and two mutually cis carbonyl ligands. The donor atoms are arranged such that the N atoms are mutually trans and the aryl C atoms are trans to carbonyl ligands.

Using watermarking techniques and digital signatures can better solve the problems of digital images transmitted on the Internet like forgery, tampering, altering, etc. In this paper we proposed invisible fragile watermark and MD-5 based algorithm for digital image authenticating and tampers detecting in the Discrete Wavelet Transform DWT domain. The digital image is decomposed using 2-level DWT and the middle and high frequency sub-bands are used for watermark and digital signature embedding. The authentication data are embedded in number of the coefficients of these sub-bands according to the adaptive threshold based on the watermark length and the coefficients of each DWT level. These sub-bands are used because they a

compound [1] was formed from the reaction of benzoin and benzaldehyde in the presence of ammonia, which was reacted with sodium hydride in DMF to obtain imidazole salt. This salt was reacted with adipoyl chloride to give compound [2]. Acid hydrazide derivative [3] was obtained from the reaction of compound [2] with hydrazine hydrate. After that Shiff bases [4-9] have been synthesized from the reaction of compound [3] with different aromatic aldehydes. These new formed compounds were diagnosed by 13C-NMR, 1H-NMR for some of them (in Ahl-Albate University in Jordan) and FT-IR spectroscopy (In Baghdad University). All of the prepared products have been studied their biological activities toward two kinds of bacteria. These products show