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الثغرات التشريعية والمشاكل الفنية في تنفيذ الأمر الخاص بالاستقطاع المباشر لضريبة الدخل
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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 القوانين الضريبية لما تثيره من مسائل ساخنة ومشاكل عديدة ن يعد من أبرزها حديد مديات وأنواع خضوع فئات المكلفين بدفع الضريبة .

وتشكل الإدارة الضريبية الجهاز المنفذ للسياسة الضريبية المقررة في التشريع الضريبي في الدولة، ولذلك فأنها يجب أن تسعى إلى تعزيز تجاوب المكلفين في عملية فرض وتقدير وجباية الضريبة، وتبسيط الإجراءات من خلال الأوامر والتعليمات التي تصدرها بما يسهم في وضع آلية لتنفيذ التشريعات الضريبية .

وضمن هذا الإطار يأتي إصدار منشور عام وزارة المالية/ الهيئة العامة للضرائب/ قسم الاستقطاع المباشر، المرقم 10 س/ 1472 في 15/12/2004 حول كيفية استقطاع ضريبة الدخل بطريقة الاستقطاع المباشر، والذي يختص هذا البحث في دراسته فيما يتعلق بالضريبة على العاملين في القطاعين العام والخاص، مع التركيز على المكلفين بدفع الضريبة من العاملين في دوائر الدولة، والتي تم فرضها بموجب أمر سلطة الائتلاف المؤقتة رقم (49) والمنشور في الوقائع العراقية بعددها المرقم (3984) في حزيران 2004 .

تتمثل هذه الدراسة في جانبين، أحدهما الثغرات القانونية وحالات عدم العدالة التي تكتنف تطبيق هذه الأوامر والتعليمات، ويتمثل الجانب الثاني في الصعوبات والمشاكل الفنية التي تصاحب آلية التنفيذ .

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Publication Date
Tue Aug 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Relationship of the key elements of Knowledge management with strategic performance / filed research sample of private banks in Baghdad
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objective  the research to diagnosis and interpretation of the nature of the correlation between the  basic elements of knowledge management (tecgnology , structure , culture , process , human resource ) and the strategic performance of the Iraqi private banks, the research community and the level dimensions, and  tested this research in the private banking sector represented by (7), especially in Baghdad city, Iraqi banks, and applied on sample consisting of 100 distributors in several administrative levels Director (Director, Director of the department, branch manager), and use questionnaire Head to collect data and information tool, and some private banks annual reports, has sought research to test a number of h

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Using Cluster Analysis In Determining The Variables Affecting The Evaluation The Growth Of Children At Different Levels
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In light of the increasing interest in Child-rearing in nurseries and kindergartens and the most important experiences gained by the child at this stage that form the basis for the subsequent stages of her/his physical mental and social growth.

The significance of the research concentrates the need to asses the affecting variables on the child growth to create opportunities for her/him to have intact rearing.

The research also aims to classify these variables at each age level and highlight its moral role.

The problem of the research is the lack of clarity of different variables impact of the child growth in different age levels in nurseries and kindergart

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Publication Date
Mon Dec 25 2017
Journal Name
Al-khwarizmi Engineering Journal
Comparisons of Mechanical Properties of sub-mm Lead Based and Lead Free Based Solder Using in Manufacturing of Printed Circuits
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Abstract

This study investigates the mechanical compression properties of tin-lead and lead-free alloy spherical balls, using more than 500 samples to identify statistical variability in the properties in each alloy. Isothermal aging was done to study and compare the aging effect on the microstructure and properties.

The results showed significant elastic and plastic anisotropy of tin phase in lead-free tin based solder and that was compared with simulation using a Crystal Plasticity Finite Element (CPEF) method that has the anisotropy of Sn installed. The results and experiments were in good agreement, indicating the range of values expected with anisotropic properties.

Keywords<

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Publication Date
Sat Dec 15 2018
Journal Name
Journal Of The College Of Education For Women
The role of Hajjaj bin Yusuf Al - Thaqafi in the linguistic reform of the Holy Quran
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During his tenure in Iraq, al-Hadjjaj bin Yusif undertook administrative and economic reforms as well as linguistic reform.

The efforts exerted by Abu al-Aswad al-Dawali to control the reading of the Holy Quran were not sufficient, so the melody and error continued and became more pronounced, especially since the letters were written until then without any distinguishing features.

Al- Hadjjaj bin Yusuf realized the seriousness of the continuation of these errors and what he talked with the days of the causes of division and disagreement between the Muslim community ordered his book to put these suspicious characters marks was at the head of the book Nasr bin Asim and Yehi bin Muammar

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Publication Date
Wed Dec 29 2021
Journal Name
Journal Of The College Of Education For Women
The Effectiveness of Using Narrative Approach in Teaching the Course of Interpretation (Tafseer) in Developing the First Intermediate Female Students’ Conceptual Understanding
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This study aims at examining the effectiveness of using the narrative approach in teaching the Interpretation of the Qur'an course in the development of conceptual comprehension among first-grade middle school female students. To achieve the objective of this study, a quantitative quasi-experimental design has been used. The sample consisted of first-grade middle school female students at "the third middle school" in Buraidah city, as this school suits the objective of the study. A test of conceptual understanding has been built by the researchers according to a list of conceptual understating skills at a significance level of α ≤ 0.05. Results have shown that there are statistically significant differences at the level (α ≤ 0,05)

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Publication Date
Tue Jun 01 2021
Journal Name
Baghdad Science Journal
On Blow-up Solutions of A Parabolic System Coupled in Both Equations and Boundary Conditions
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This paper is concerned with the blow-up solutions of a system of two reaction-diffusion equations coupled in both equations and boundary conditions. In order to understand how the reaction terms and the boundary terms affect the blow-up properties, the lower and upper blow-up rate estimates are derived. Moreover, the blow-up set under some restricted assumptions is studied.

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Publication Date
Fri Apr 01 2022
Journal Name
Baghdad Science Journal
Determining the Mobility of some Essential Elements in Saffron (Crocus sativus L.) by the Neutron Activation Analysis
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The main purpose of this investigation is to evaluate the concentrations of six essential metals (Na+, Mg2+, K+, Ca2+, Fe2+ and Zn2+) in saffron and a farm soil using the neutron activation analysis (NAA) as a nuclear spectrometry method. The stratified random sampling method was used here. The NAA results showed the well uptake of Mg2+, K+, Ca2+, Fe2+, and Zn2+ in saffron, which is lower than the toxicity range. Based on the contamination factor and geoaccumulation index, soil contamination levels were determined uncontaminated by Zn, moderately contaminated by Na+ and Fe2+, and strongly contamin

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Publication Date
Mon Oct 10 2016
Journal Name
مجلة الادارة والاقتصاد
تحليل وقياس العلاقة بين نسبة تفضيل السيولة ومعدل التضخم في الاقتصاد العراقي للمدة 1990-2016
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تفضيل السيولة - تضخم جانب الطلب - الاستقرار النقدي - معدل التضخم

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Publication Date
Mon Jan 01 2018
Journal Name
مجله كليه التربيه للبنات
دراسه الاعلان التلفزيوني وتأثيره في السلوك االاستهالكي لدي عينه من الاطفال بعمر(9-12) سنه
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Publication Date
Sat Mar 31 2018
Journal Name
Al-anbar Univrsety Jornal For Law And Political Science
Civil liability of police officers arising from damage to High-Speed Pursuits - study in light of the position of law and the American judiciary
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Since the invention of the automobile, no aspect of American life, including crime and its control, has remained untouched by this far-reaching innovation in transportation. Vehicular "hot pursuit"-when suspects in motor vehicles use excessive speed in attempting to elude the police. Unfortunately, accounts of wild chases across crowded inner city streets, through tree-lined suburban boulevards, and over remote country roads are very real and not merely fictional material created for entertaining television and motion picture audiences. The specter of "hot pursuit," complete with screaming sirens and red or blue flashing lights, has become a recurring fact of modem life.1 So, too, are the mishaps involving police vehicles or the vehicles pu

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