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

This study was conducted at the College of Education for Pure Sciences (Ibn Al-Haitham), University of Baghdad. The aim of this study was to isolate and diagnose fungi from fish feedstuff samples, and also detection of aflatoxin B1 and ochratoxin A in fish muscles and feedstuffs. Randomly, the samples were collected from some fish farms from Baghdad, Babil, Wasit, Anbar, and Salah al-Din provinces. This study included the collection of 35 feedstuff samples and 70 fish muscle samples, and each of the two fish samples fed on one sample of the feedstuff. The results showed the presence of several genera of different fungi including Aspergillus spp, Mucor spp., Penicillium spp., Yeast spp., Fusarium spp., Rhizopus spp., Scopiolariopsis spp., Ep

This study falls within the core of the deliberative theory, as this research seeks to highlight the concept of dialogical imputation that is present in all the discourses received by the recipient, and that this is not limited to dialogues, and that is why it is called (deliberative imperative). This is in agreement with the deliberative and functional approach that sees literary discourse as a dialogical and fulfilling necessity, due to its attachment to artistic connotations and submerged meanings in the saying. The allotted obligation and its impact on determining the purposes: The specific implication represented an important axis of pragmatic research, and a major concern in the work of discourse analysis. Because of its great importa

Witnessing human societies with the turn of the century atheist twenty huge revolution in information , the result of scientific and technological developments rapidly in space science and communications , and that made the whole world is like a small village not linked by road as it was in ancient times, through the rapid transportation as was the case a few years ago , thanks to the remote sensing devices that roam in space observant everything on the ground , that the information networks that overflowed the world a tremendous amount of information provided for each inhabitants of the earth , which made this information requirement for human life and human survival and well-being , as it has allowed that information to humans opportun

Despite the vast areas occupied by deserts in the world, it is still far from the civilized development and development of the other regions, so they became semi-neglected areas that extend to the hand of urbanization only in specific places and for special purposes, due to the harsh natural conditions surrounding it and to the accuracy The ecological balance in it became the greatest enemy of human beings in the desert areas is the same person who paved the way for increased intervention in the exploitation of natural resources and increase the demand for them to drain seriously affect the impact and still on the environmental and climatic conditions and thus living for the inhabitants of these Areas. The main potential for deve

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Abstract The present work included morphological, anatomical, and palynological characters for the new species Acaalypha australis L. specimens, which belong to the family Euphorbiaceae. The species recorded in the study for the first time in Iraq. The plants of this species are annual herbs with green, striated or sub – polygonal stem, and branched near bases, Leaves are simple spirally alternate and lanceolate in shape. Flowers are unisexual, arranged in the axial of distinct leafy and cordate bracts, female flower arranged at the bracts bases and each flower with trileafed perianth and superior ovary with trilobed stylar stigma which has dense and coiled stigmatic hairs. Male flowers are arranged as a mixed verticellate inflorescence a

The participation of Vietnamese women in the Vietnam War has not received the attention it deserves. This research paper, presented to the conference of the Department of History/College of Arts - University of Baghdad, held on April 25, 2024, provides a comprehensive overview of the participation of North Vietnamese women in providing military and logistical support during the years of the Vietnam-American War (1964-1975). It shows the belief of Ho Chi Minh, the leader of the Vietnamese national movement, and the Hanoi government in democratic Vietnam, in the ability of North Vietnamese women to assume many new roles that were unfamiliar to Vietnamese society, as well as the factors that led to the involvement of women in the war and the r