That the possibility of imposing a tax on electronic commerce is increasing interest in it by governments in developed and developing countries alike, and there is interest in a logical by governments and bodies of taxation, in particular in developing countries erosion potential tax in the tax base resulting from the adoption of e-commerce if not mutation rules and tax legislation, local and international to take into account this important economic developments and how to keep up, said the combination of the taxation system is the only way to increase revenue needed to finance government spending on goods and services needed by society.

The most important conclusions reached by the rese

The culture of theatre performance has a vital role in the process of reading the linguistic and visual signs of the performance. And the process of transforming a theatre performance from its original context into a new hosting cultural context starts from the actual reading of the text. Directors derives their new signs out of his personal culture, depending on the society where they lives and the culture that forms the social conventions, traditions and beliefs. The text is usually written within its own historical and temporal culture. The process of its production usually takes it away from its original culture, when it interprets the codes of the original writer and their visual and linguistic signs and instils new alternative sign

Background:The referral system constitutes a key element of health system. Effective referral system between different levels of health care delivery represents a cornerstone in addressing patients’ health needs.

Objectives:To assess the referral system Baghdad/ Al-Rusafa Health Directorate by evaluation the referral pattern and identify the quality of the referral letters and feedback reports.

Type of the study: This cross-sectional study .

Methodology : It was conducted in5PHCC in from 1^st July 2015 - 31^st December 2015 at Bagdad/Al-Rusafa health directorate. The study population (sampled population) included all ref

Marketing plays a role in the transfer of consumer desires through research, studies and satisfy the needs process, and with the technical development has evolved and marketing departments in the world of commerce has made great strides since the expansion of the trade deal, especially in light of spread of the Internet and the culture of use where he became a lot as individuals or institutions are dealings via electronic shopping . In all cases, we find that the consumer is important party, and that the legal rules did not leave the shopping process or contracting E without protection and I've dealt with so many studies through the civil protection for the consumer in electronic contracts legally with an analytical study of the

The makers of strife exist in every era and time. They differ in how these temptations are created and the methods used in doing so. In our modern era, they are more; This is due to the presence of information technology and its easy availability at their fingertips, as well as the spread of social networking sites, which are rapidly spreading among ignorant groups and groups that are deficient in their use. Which led the makers of sedition to exploit these matters and create various temptations and spread them among peoples and societies. Today, we cannot predict the future of humanity in light of this huge amount of temptation. What the Holy Qur’an mentioned about the types of temptations in its noble verses and their embodiment in seve

The paper aims to measure and analysis the impact Public Spending on Iraq economy (Kaldor Variables).

 (variables of the magic square Kaldor) and them in after 2003.

The paper adopted econometric Methods to test the stationarity of the Variables under consideration. For the period (2005-2016) by using multiple regression and estimation the Impulse response function (IRF), by adopting Eviews 10 program.

The results of Impulse response function for the following five-years after the period under consideration reflexes that public expenditure (PEX) was fluctuating between positive and negative in all the variables of the research and this shows the fragility of the performance of fiscal policy in Iraq.

T

Abstract :

The research aims to study the basic concepts of banking productivity and discuss different approaches to study what ends to identify the most important possible standards applied to measured within the Iraqi banking environment as well as research into the causes of low and high Iraqi banking productivity and identify possible treatments to curb those reasons as to ensure the rise. And in line with the research problem, which states what is the level of productivity and what are the causes of decline and the rise in private banking research sample individually. And what the Iraqi private banks and what is the relationship between performance and the impact of productivity change in the perform

A total of 45 voucher specimens of falcons which are deposited in the bird's collection of the Iraq Natural History Research Center and Museum (INHM) were reviewed. Mummified falcons were preserved as voucher study specimens and tagged with museum collection labels. In the current study, morphometrics of six species of the genus Falco Linnaeus, 1758: Lanner falcon F. biarmicus Temminck, 1825; Sacker Falcon F. cherrug Gray, 1834; Lesser Kestrel F. naumanni Fleischer, 1818; Peregrine Falcon F. peregrines Tunstall, 1771; Eurasian Hobby F. subbuteo Linnaeus, 1758 and Common Kestrel F. tinnunculus Linnaeus, 1758 were documented. These species were recorded previously in the ornithological literatures by several authors and deposited in t

A total of 45 voucher specimens of falcons which are deposited in the bird's collection of the Iraq Natural History Research Center and Museum (INHM) were reviewed. Mummified falcons were preserved as voucher study specimens and tagged with museum collection labels. In the current study, morphometrics of six species of the genus Falco Linnaeus, 1758: Lanner falcon F. biarmicus Temminck, 1825; Sacker Falcon F. cherrug Gray, 1834; Lesser Kestrel F. naumanni Fleischer, 1818; Peregrine Falcon F. peregrines Tunstall, 1771; Eurasian Hobby F. subbuteo Linnaeus, 1758 and Common Kestrel F. tinnunculus Linnaeus, 1758 were documented. These species were recorded previously in the ornithological literatures by several authors and deposited in t

A total of 45 voucher specimens of falcons which are deposited in the bird's collection of the Iraq Natural History Research Center and Museum (INHM) were reviewed. Mummified falcons were preserved as voucher study specimens and tagged with museum collection labels. In the current study, morphometrics of six species of the genus Falco Linnaeus, 1758: Lanner falcon F. biarmicus Temminck, 1825; Sacker Falcon F. cherrug Gray, 1834; Lesser Kestrel F. naumanni Fleischer, 1818; Peregrine Falcon F. peregrines Tunstall, 1771; Eurasian Hobby F. subbuteo Linnaeus, 1758 and Common Kestrel F. tinnunculus Linnaeus, 1758 were documented.
These species were recorded previously in the ornithological literatures by several authors and deposited in the