The research aims at a statement Internal Debt options during shocks and the impact of this borrowing in the volume of the foreign reserve, using induction and deduction with available data analysis. During the period (2004-2013) did not require the use of borrowing across (financial institutions, discounted transfers, bonds); it was only sufficient by transfer with commercial banks that can finance of temporary budget deficits: rose and decline of volume of foreign reserve according to the changes of oil prices and the volume of purchases and sales of the Central Bank of Iraq. Central Bank of Iraq (CBI) has significantly contributed to Internal Debt through bond and discounted transfers in the secondary market; thus, funding the public budget and sustaining the momentum of battles during the first double shock (2014-2017), which reflected how it is negatively affected the volume of foreign reserve, in other words, reduction the proportion of foreign assets to local assets. The second double crisis (2020) reduced the exchange rate of the Iraqi dinar against the US dollar, which was reflected at high prices; inflation reached (5.6) at the end of the first half of 2020, which means adopting a new choice to finance the budget deficit. This means that there is an inverse relationship between the volume of foreign reserve and internal debt, where decrease volume of foreign reserve during two double shocks
This thesis aims to show the effects of the development of the traditional manual system of the tax accounting process to the electronic system by the activation of the tax identification numbers (TINs) mechanism. The impact of this development is facilitating the tax accounting process, tax fraudand thus increasing the tax outcome.To prove the research hypothesis, an electronic system was designed based on income tax report, estimation note of individuals, in additional to using Adobe Dreamweaver application to write PHP, HTML, Javascript, and CSS web languages to implement the proposed system. The research reached a set of conclusions, the most important of which is; not enough the communication methods between the Genera
... Show MoreThe Voluntary Obedience has great importance for the modern taxes systems and its management and this is meant the taxpayer whom in charge to pay of his taxes obligations voluntarily , he is very known of himself whereas he prepared his finishing accountings and present them as samples prepared by taxes management and settle the tax sum directly according to specified income , which has an impact to find end to tax evasion as result lead to increase the tax income and achieve the justice for the taxpayer and the state treasury
Community peace is achieved in law-based states Constitutional institutions with competence and powers, and otherwise that peace is shaken and begins to collapse. The movement of individuals and groups in the State is regulated by law The law and its proper application without selectivity or exception, and then the sense of equal opportunity and equal rights grows every citizen looks at his spouse, what he has, and when he is unbalanced, a sense of frustration and stealing of rights is generated Societal peace suffers from the shocks of instability and what is reflected in the surrounding environment. Instead of production, demolition takes place, which impedes the achievement of the required peace.
... Show MoreWas and military music still in Iraq whatever tributary of Music, where contributed Brphi Iraqi music musicians, authors and composers of musicians skilled and qualified teachers, was, and still have a big role in the growth and prosperity and progress of contemporary Iraqi music through active and vital role and make a lot of musical tenders excellence in various military and civilian walks of life whether it be in the days of war or peace.As it is the military music schools and the main source of the most important in the education of these machines and training. Therefore occupies the military musicians in Iraq prestigious and important, particularly in the Iraqi National Symphony Orchestra started the forefront of the musical instrum
... Show MoreThe Reasons behind the decadence of the studies concerning the evening school in Salah al Deen A field study
The development that solar energy will have in the next years needs a reliable estimation of available solar energy resources. Several empirical models have been developed to calculate global solar radiation using various parameters such as extraterrestrial radiation, sunshine hours, albedo, maximum temperature, mean temperature, soil temperature, relative humidity, cloudiness, evaporation, total perceptible water, number of rainy days, and altitude and latitude. In present work i) First part has been calculated solar radiation from the daily values of the hours of sun duration using Angstrom model over the Iraq for at July 2017. The second part has been mapping the distribution of so
This paper is concerned with Double Stage Shrinkage Bayesian (DSSB) Estimator for lowering the mean squared error of classical estimator ˆ q for the scale parameter (q) of an exponential distribution in a region (R) around available prior knowledge (q0) about the actual value (q) as initial estimate as well as to reduce the cost of experimentations. In situation where the experimentations are time consuming or very costly, a Double Stage procedure can be used to reduce the expected sample size needed to obtain the estimator. This estimator is shown to have smaller mean squared error for certain choice of the shrinkage weight factor y( ) and for acceptance region R. Expression for
... Show MoreIn low-latitude areas less than 10° in latitude angle, the solar radiation that goes into the solar still increases as the cover slope approaches the latitude angle. However, the amount of water that is condensed and then falls toward the solar-still basin is also increased in this case. Consequently, the solar yield still is significantly decreased, and the accuracy of the prediction method is affected. This reduction in the yield and the accuracy of the prediction method is inversely proportional to the time in which the condensed water stays on the inner side of the condensing cover without collection because more drops will fall down into the basin of the solar-still. Different numbers of scraper motions per hour (NSM), that is
... Show MoreAcute myeloid leukemia (AML) represents the most prevalent type of acute leukemia in adults and is responsible for approximately 80% of all cases. The tumor suppressor gene (TP53) is a gene that has been frequently studied in cancer, and mutations in this gene account for about 50% of human cancers. This study aims to evaluate the correlation between two single nucleotide polymorphisms (SNPs) in the gene: rs1042522 and rs1642785, and a group of Iraqi patients suffering from pre-diagnostic acute myeloid leukemia (AML). Blood samples were collected from sixty patients (26 males and 34 females) and sixty controls (26 males and 34 females); these subjects were matched in gender, age, and ethnicity. Genomic DNA has been extracted fro
... Show MoreScholars have inherited a tremendous wealth in all sciences and knowledge, especially jurisprudence; therefore, the students of forensic science had to execute this precious heritage, achieving a serious scientific investigation; So I opted for the realization of this part of the Book of Leasing for the small book of fatwas of Yusuf bin Ahmed al-Khasi.