Abstract

          The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar

       In light of the developments and intense competition that the world has witnessed, the need to search for a sustainable and continuous competitive advantage for economic units has emerged, as the economic units must not lose sight of their interest in the activities they perform to achieve that advantage, and it can be said that the goal of the research is to identify the theoretical dimensions of the green value chain represented by: (Green research and development, green design, green manufacturing, green marketing, green services) and the dimensions of the sustainable competitive advantage represented by (quality, creativity, innovation, cost, response to the customer), as well as identifyi

The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th

Abstract

   The aim of this research is to concentrate on the of knowledge management activities, initial activities: (Acquisition, Selection, Generation, Assimilation, Emission) knowledge, and support activities: (Measurement, Control, Coordination, Leadership) that is manipulate and controlling in achieving knowledge management cases in organization, that’s is leads to  knowledge chain model, then determining the level of membership for these activities to knowledge chain model in a sample of Iraqi organization pushed by knowledge (Universities). The research depends on check list for gaining the data required, theses check list designed by apparently  in diagnosing research dimensions and measurem

This research paper tries to show the significance of the narrative structure in the television advertisement and its connotations. The researchers chose the annual advertisement of Zain Mobile Telecommunication Company for the year 2020, which shed light on the global Corona pandemic crisis. The idea of the advertisement won wide approval as it focused on the suffering that everyone is witnessing like medical and security personnel in particular, and family relationships consequences.
In addition to the positive global interaction with the message presented by the Company in these exceptional circumstances. The advertisement, which lasted for 2.35 minutes, exceeded 13 million views in a short period of time. This prompted us to choos

Inform the people of the Enlightenment including what was said in detail
In photography
For Mohammed Hashim bin Ahmed footy famous Balva Hashim (Tel: 1349 e)

The residual limb within the prosthesis, is often subjected to tensile or fatigue stress with varying temperatures. The fatigue stress and temperatures difference which faced by amputee during his daily activities will produces an environmental media for growth of fungi and bacteria in addition to the damage that occurs in the prosthesis which minimizingthe life of the prosthetic limb and causing disconfirm feeling for the amputee.

In this paper, a mechanical and thermal properties of composite materials prosthetic socket made of different lamination for perlon/fiber glass/perlon, are calculated by using tesile test device under varying temperatures ( from 20oC to 60oC), also in this paper a device for measuring rotational bendin

هدفت الدراسة الى التعرف على مستوى استخدام إدارة المعرفة و تكنولوجيا المعلومات لدى القيادات الإدارية تُعدّ لعبة الإسكواش من الألعاب الفردية، وواحدة من ألعاب المضرب، والتي تمتاز بالسرعة والحركة الدائمة في داخل القاعة، ولعل أهم ما يميز هذه اللعبة المتعة التي يشعر بها اللاعبون الممارسون لها، لأنها تجبر ممارسيها على الحركة المستمرة عن طريق تبادل لعب الكرة، وتتميز بالتحدي المباشر، وتتطلب اليقظة والحرص وال

Providing stress of poetry on the syllable-, the foot-, and the phonological word- levels is one of the essential objectives of Metrical Phonology Theory. The subsumed number and types of syllables, feet, and meters are steady in poetry compared to other literary texts that is why its analysis demonstrates one of the most outstanding and debatable metrical issues. The roots of Metrical Phonology Theory are derived from prosody which studies poetic meters and versification. In Arabic, the starting point of metrical analysis is prosodic analysis which can be attributed to يديهارفلا in the second half of the eighth century (A.D.). This study aims at pinpointing the values of two metrical parameters in modern Arabic poetry. To

One of the main aims of Metrical Phonology Theory (MTT) is to provide the stress of poetry on the syllable, the foot, and the phonological word levels. Analyzing poetry embodies one of the most prominent and controversial metrical issues as the subsumed number and types of syllables, feet, and meters are balanced compared to other literary texts. The MTT saw the light during the late seventies (1975) and (1977) by Liberman and Prince, who produced it as part of non-linear phonology. Its roots originated in prosody, which studies poetic meter and versification. The basis of the metrical analysis is the prosodic analysis developed in London by Firth and his students in 1950. This study aims to identify the values of five metri