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.
Chitinase-3-like 1 protein (YKL-40) is a glycoprotein primarily produced in the arthritic joint and plays a crucial role in inflammatory processes. The aim of the study is to establish the role of YKL-40 as a biomarker for rheumatoid arthritis (RA) compared to proinflammatory biomarkers and disease activity. The study included 58 patients and 18 control. Diseases activity score (DAS-28) and clinical disease activity index (CDAI) were measured. Serum level of YKL-40, tumor necrosis factor-α (TNF-α), interleukin-1B (IL-1β), erythrocyte sedimentation (ESR), rheumatoid factor (RF), C-reactive protein (CRP), and anti-citrullinated protein antibody (ACPA) were assessed. The results showed that the median serum YKL-40 level which was 5.42
... Show MoreAfter the year 2003, Iraq went through multiple waves of violence and at different levels on the security, intellectual, political and social levels. Behind that stood several motives and incentives to enable violence that represented the first axis of research, the most important of which was the political motives that circulated an atmosphere that politics against society and transformed power into a field of political brutality against the individual and the group at once. There are also cultural, intellectual, media and economic motives such as weak cultural independence, poverty, marginalization, unemployment and want, and the absence of a media discourse that rejects violence but incites it, on the other ha
... Show MoreThe subject of education, and since time immemorial, gripe the attention of the religious, intellectual, political, social and economic elites. This attention not only in Iraq, but in different countries in the world. There is a close correlation between the educational level of the societies and the edginess of its rising and advancement in all fields.
In order to achieve the research objectives, the research has been divided into three sections: section I include the historical, scientific, humanitarian evolution of education, starting from the first economic revolution (The Agricultural revolution) through the second economic revolution (The Industrial Revolution) and till the Third Economi
... Show MoreThe Iraqi culture faced a set of challenges that can be diagnosed with the most prominent features as follows:
- The dominance of authoritarian political systems which entails authoritarian regimes with the absence of contemporary political concepts of human rights.
- The prevalence of non- informed cultural systems which have the shortage of capabilities that enable them to activate cultural elements in positive references, historical, or seclusion on itself and not be able to interact with the current active cultures.
- Stagnant economic conditions have not had a decent life for individuals, or a certain level of well-being, as well as poor services and others.
- Social life controlled by the prevai
The Economist opinion (views) gathered on the great Importance’s of small enterprise on the production sectors at Developed or in developing countries, statistics indicate that these enterprise represent almost 90% of the total enterprises in most economies in the world.
Many of these enterprises have originated in Iraq since the beginning of last century and the question of financing these enterprises remained an issue facing the most of workers in this sector, because of the peculiarty of which are characterized by which as a lack of financial abilities and the difficulty of obtain the sources of financing in Iraq and considered the enterprise as the guarantor of fulfilling Financial obligations. Afte
... Show MoreThis is an empirical investigation of the tribal power in Iraq and its consequences on the socio-political system. A theoretical background concerning thestate kinship, tribe and tribal involvement in politics has been displayed with example of tribal power over people within the social context. Socio-anthropological method of data collection has been used, including a semi-structured interview with a sample of 120 correspondents. The outcome revealed that the feeble and corrupted state (government) play a vital role in encouraging the tribe to be dominant. The people of Iraq are clinging to the tribe regardless of whether they believe in it or not. Although they are aware that the tribe is a pre-state organisation and marred shape of ci
... Show Moreتعد البرمجة الخطية عاملاً مؤثراً وفعالاً في عملية صنع و إتخاذ القرار عندما تكون الموارد متاحة أو متوفرة لكي تعطي أهدافاً معينة ، وتكمن البرمجة الخطية في حل وتقييم الانشطة أو الفعاليات عند تطبيق إحدى أدواتها وهي الطريقة المبسطة العامة ، التي يكون فيها الحل مقبولاً (ممكناً) ويجب التوصل الى الحل الامثل عندها تسمى بالطريقة المبسطة الاولية أو يكون الحل فيها أمثلاً ويجب التوصل الى الحل الم
... Show MoreAbstract
The health section is considered to be one of the most important section in the field of service economical and social unit because of its concern in the life of human begin and society and the process of determining t
... Show MoreAbstraet
Students dropout from the Education has a negative phenomena on individual and society and even on different aspects of life especially on the economic aspect , Thus our research tries studying and analyzing the relation between the size of dropout and human development level in Iraq and as (research sample) the first decade of this century as a studying period, the study includes the dropout in Secondary schools and depending the formal records as a main source to evaluate the size of this problem in Iraq , which shows an increase in the size of dropout in this period in comparison with the last decades of the twentieth century, this produces a negative effect on human developme
... Show Moreتدريس العلاقات الدولية في العراق