ظهر التقييس كمفهوم لقياس الضرائب وتحديد الأجور والرواتب منذ مدة ليست طويلة وتم استخدامه في العديد من بلدان العالم. ولاجل تحقيق العدالة في توزيع الدخول ورفع المستوى المعيشي لذوي الدخول المحدودة، اذ يتطلب من الدولة إتباع أسلوب التقييس للأجور والرواتب للموظفين ،إضافة إلى استخدام التقييس في فرض الضرائب وتحديد السماحات اعتمادا على مستوى التضخم في الاقتصاد. خاصة وان الهدف الأساسي من إتباع أسلوب التقييس هو ليس فقط زيادة السماحات الضريبية للمكلفين وإنما تحقيق العدالة الاجتماعية والاقتصادية لأصحاب الدخول المنخفضة، إذ يعمل التقييس على منع الضرائب من أن ترتفع بنسبة أعلى من الارتفاع في المستوى العام للأسعار. وهذا لا يعني خفض الضرائب وإنما العمل على تخفيف العبء على ذوي الدخل المحدود من جهة ومن جهة أخرى تنويع الحصيلة الضريبية لتشمل سلع غير أساسية مثل السلع الكمالية أو السلع الضارة بالصحة العامة والبيئة.
يعتبر الدستور القانون الأسمى في الدولة، فهو يبين شكل الدولة ونظام الحكم القائم فيها، ويحدد سلطاتها العامة وعلاقة بعضها بالبعض الآخر من جهة وعلاقتها بالأفراد من جهة أخرى ، وهذا ما نص عليه المشرع الدستوري العراقي وفق دستور (2005). إلا أن إحدى السلطات العامة في الدولة في بعض الأحيان قد تلجأ إلى إيقاف العمل ببعض نصوص الدستور دون الإستناد إلى نص دستوري يعطيها صلاحية القيام بهذا العمل وهذا ما إصطلح على تسميته
... Show MoreThe support qualitative information regards as an additional step in the process of decision-making where the method following by companies to provide information help in the creation of value because it is very important to deliver information to investors about their stratigies and what happen truly inside the companies i.e. every case relating with the expectations of stockhotslder and the prices of markets depending on those expectation ,and if the matter isn’t that there will be lack of confidence thate couldn’t be backed again. The decisions of the investors effected by security ,economic ,political, psychological, emotional ,and financial factors .
... Show MoreThis study included the determination of mercury level in twelve samples of skin whitening cream available in local market in Baghdad by atomic absorption spectrophotometer ,all the samples analyzed was contained a detectable amount of mercury. The lowest concentration of mercury in the sample C (Top Shirley) was 0.482 μg/g, and the higher concentration was 29.54 μg/g in the sample J (Norseen) .It was also noted that the samples H (whitening speckle removing day cream) and K (whitening speckle removing night cream) did not mention in the label significance the name of the country of origin and date of the validity of the product.
This research aims at studying a contemporary and modern phenomenon in the Science of management in general and in the field of organizational behavior in private, The organizational learning and managerial empowerment in a governmental organization :"The General Company of Electric Industries" .The dimensions of organizational learning have been defined (Learning Dynamics، organization transformation, individuals empowerment, knowledge management and Technology application) as wells as the dimensions of managerial empowerment (possessing the information and its availability– Independency and the freedom of conduct and knowledge possession) Information has been gathered by a questionnaire distributed on a sample of professiona
... Show MoreOmentin (or intelectin) is a main visceral fat secretory adipokine. There is a growing interest to link omentin, obesity and co-morbidity factors. The aim of the present study is to evaluate serum omentin and its association to insulin resistance biomarkers, lipid profile and atherogenic indies. This cross – sectional study was conducted in Obesity Research and Therapy Unit-Alkindy College of Medicine by recruiting (115) individuals; 49 males /66 females. Subjects between (20 to 60) years of age were selected and classified into two groups according to their Body mass index (BMI). Group1 involved healthy lean volunteers (25 male/ 36 female; BMI 18.5 - 24.9). Group2 involved obese subjects; (24 male / 36 female with BMI ≥ 30). The s
... Show MoreAbstract
This study cares for the economic living conditions in Mosul City. Its importance lies in the critical period that has been covered
(2002-2007), which was dominated by far–reaching events at political economic and social levels. Among the main results that have been revealed are the following: the rate of economic growth in the City has been the lowest among major urban centers in Iraq. Besides, real income per capita in the City has stayed stagnant during the period of the study. However, the inequality in distribution of income has decreased. The main bulk of the city's population rely on their income from wages and salari
La condicionalidad en árabe, supongo como en otras lenguas, constituye una noción amplia que puede expresarse mediante diferentes construcciones sintácticas. La mayor parte de los especialistas coinciden en señalar que las estructuras condicionales son, probablemente, la clase más compleja de expresión compuesta en árabe. Se utilizan para expresar una condición de la que depende la realización de lo expuesto en la oración principal. Las estructuras condicionales son una de las principales vías lingüísticas de las que dispone el individuo para expresar su capacidad de imaginar situaciones diferentes a las reales; de crear mundos posibles; de soñar con situaciones pasadas que podrían haber sido diferentes; de ocultar lo fact
... Show MoreOnline service is used to be as Pay-Per-Use in Cloud computing. Service user need not be in a long time contract with cloud service providers. Service level agreements (SLAs) are understandings marked between a cloud service providers and others, for example, a service user, intermediary operator, or observing operators. Since cloud computing is an ongoing technology giving numerous services to basic business applications and adaptable systems to manage online agreements are significant. SLA maintains the quality-of-service to the cloud user. If service provider fails to maintain the required service SLA is considered to be SLA violated. The main aim is to minimize the SLA violations for maintain the QoS of their cloud users. In this res
... Show MoreThe Chain's experience of reform and development monopolized with deep and exclusive concerns of the world.
Starting from the academic departments of universities and researches and study centers to the world's organizations and institutes passing through the government and the official systems in many countries that get affected , positively or negatively, now or later by china's economic development .
Searching in the china's experience of reform and development is important because it takes place in a developing country in which the leadership is succeeded in choosing the right methodology an model of changing and operating economics, making use of all the past national a
... Show MoreResearch objective: This research aims to unveil how to use the method of referral in understanding the Holy Quran.
The reason for choosing the research: The one that invited me to write on this topic is the importance of the referral method, so I liked the research in it, and unveiled this wonderful Qur’anic method, so that it helps to understand the intention of God Almighty in his dear book.
The research plan: The research was divided into three topics and a conclusion.
As for the first topic, it is divided into two requirements. The first requirement deals with the definition of referral language.
In the second re