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.
The persons who Allah Ioves them in the holly Quran
Objectivity Study0Dr 0muyad Turky Ali
Allah men tioned in Auran the loving of benevolent and who Allah loves him gave him everything 0the loving of benevolent came fist and after that the loving of justice who remove injustice and after that loving purified and in noeent 0After that mentioning loving of Knighters ( fighters )The eharity with money and to clear up the justice and loving purified is a reason of accessing paradise 0
The river "Al Khawser" has a significant role in the history of civilization of Nineveh city in north of Iraq that makes studying river channel and previous geomorphological analysis with its relation to the political and economical in the city in the ancient history depending on remote sensing technology with aerial imagery interpretation because it is easily available, multiple use, engineered integration, and low cost compared to other technology, this paper discovered that the current channel of river "Al Khawaser" is not the real old path
Abstract:
This research (The effect of information in Iraqi universities) wants to
explain the aims and the opinions of Iraqi universities lecturers during the
globalization era and information technology .
The results we have got about using the computers by the lecturers of
Iraqi universities just in illustration and statistic as depends on there works
Abstract
This work deals with a numerical investigation to evaluate the utilization of a water pipe buried inside a roof to reduce the heat gain and minimize the transmission of heat energy inside the conditioning space in summer season. The numerical results of this paper showed that the reduction in heat gain and energy saving could be occurred with specific values of parameters, like the number of pipes per square meter, the ratio of pipe diameter to the roof thickness, and the pipe inlet water temperature. Comparing with a normal roof (without pipes), the results indicated a significant reduction in energy heat gain which is about 37.8% when the number of pipes per m
... Show MoreCollection Ibn al- Tqtqy in his book Emeritus of Arts Bowl and Islamic countries, between politics and ethics, as it included a set of tips and moral values related to the measure of political and submitted to the kings and princes
The current research aims to analyze the role of participatory budgeting in improving performance, especially during crises such as the Covid-19 crisis. The research used the descriptive analytical method to reach the results by distributing 100 questionnaires to a number of employees in Iraqi joint stock companies and at multiple administrative levels. The research came to several important conclusions, the most important of which is that the bottom-up approach to budgeting produces more achievable budgets than the top-down approach, which is imposed on the company by senior management with much less employee participation. Additionally, there is a better information flow from the lower levels of the organization to the upper management
... Show MoreThe first few years of life is the basis for proper human personality and this Made by scientific studies and research need to make all efforts to achieve the early development of children and demonstrated by the efficiency and effectiveness of great success in the educational and developmental programs that have been applied to accelerate the children's growth rate in the various their sides, the current research aims to: identify the most successful international experience in the care and upbringing of children in early childhood has been determined by current research and previous studies manners within the cognitive perspective and dealing with the subject of this research and with respect to the theoretical framework Presented rese
... Show MoreThis Research on (Ayat of Advice and Guidance of Morals
Included in Sorat Al-Baqara) is a study for the virtual of Ayat
dealing with advice and guidance.
The importance of this research title comes from the study of
the Holy Quran from one side and the importance of advice and
guidance from the other side, besides, we are truly in need for
such study in our life.
تأملات في الاطر العامة والخاصة للفكر السياسي في ليبيا القديمة
This research is an attempt 0f discovering an advice and mention kinds of politics with administration sides through the Umayyad era in the way of showing it which had directed to successors and princes in the state , whereas this subject did not take the chance , as historian research which dealt with this advice through the continuous period after the early Islam and Umayyad era