This study aims to reach the right of governorates that are not organized in a region to impose local legislation, including tax legislation, and the extent of the constitutionality of this legislation and its consistency with constitutional texts and legal rules. The imposition of local taxes finds its constitutional and legal basis in the Iraqi constitution for the year 2005 and the law of governorates not organized in a region.The imposition of local taxes corresponds to the principle of tax legality, which is reflected in the necessity of issuing tax laws from a competent authority, whether this authority is federal, regional or local. Rather, it is sufficient that it be competent

This Book is intended to be a textbook studied for undergraduate course in financial statistics/ department of Financial Sciences and Banking. This book is designed to be used in semester system. To achieve the goals of the book, it is divided into the following chapters. Chapter one introduces basic concepts. Chapter two devotes to frequency distribution and data representation. Chapter three discusses central tendency measures (all types of means, mode, and median). Chapter four deals with dispersion Measures (standard deviation, variance, and coefficient of variation). Chapter five concerned with correlation and regression analysis. While chapter six concerned with testing Hypotheses (One population mean test, Two "independent" populati

The Symbolic Interaction of the Kindergarten

Cadmium Oxide thin films were deposited on glass substrate by spray pyrolysis technique at different temperatures (300,350,400, 500)oC. The optical properties of the films were studied in this work. The optical band-gap was determined from absorption spectra, it was found that the optical band-gap was within the range of (2.5-2.56)eV also width of localized states and another optical properties.

Transport layer is responsible for delivering data to the appropriate application process on the host computers. The two most popular transport layer protocols are Transmission Control Protocol (TCP) and User Datagram Protocol (UDP). TCP is considered one of the most important protocols in the Internet. UDP is a minimal message-oriented Transport Layer protocol. In this paper we have compared the performance of TCP and UDP on the wired network. Network Simulator (NS2) has been used for performance Comparison since it is preferred by the networking research community. Constant bit rate (CBR) traffic used for both TCP and UDP protocols.

Aquatic Oligochaetes community in the Iraqi southern marshes, Al- Hawiezah, Al-Chibayish and Al-Hammar, have been studied for the period from July 2006 to June 2007. Two sites within each marsh, in addition to a reference site located at Shatt Al-Garma, have been chosen for sample collection using Ekman dredge. The results revealed that the highest average annual density was 16800 individual / m2 recorded in Al-Hawiezah marsh, while in Al-Chibayish and al-Hammar marsh the density did not exceed 5111 individual/m2. In contrast, the density of Oligochaetes recorded in Shatt Al-Garma was about 10500 individual / m2. The highest monthly density was recorded in April 2007.The highest local percentage occurrence was 96% recorded in Al-Hawiezah ma

The field of identification of similarity was considered a subject of research strongly recommended in the areas of semantic web, artificial intelligence and linguistic literature. In this paper a new similarity measure is proposed based on the Wu and Palmer measure. This measure is applied on the domain of the pedagogical ontology. Results obtained showed that the new measure gives better relevance of the similarity values compared to the approach of Wu and Palmer and it appears that the proposed measure is advantageous because obtained results showed that it is faster and capable of obtaining results to concepts not located in the same path.

The current study aims to identify the organizational values ​​of kindergarten teachers as well as to identify the difference in the organizational values ​​of kindergarten teachers in term of years of service, to do this; the researcher designed a scale to measure the organizational values. The scale was applied on a sample of (400) kindergarten teachers. The resesults revealed that kindergarten teachers have a high level of organizational values ​​within the classroom. The result of the second objective showed significant differences among the organizational values ​​(political,