المقدمة

تتعامل الجهات الضريبية في مختلف دول العالم بأساليب عديدة لجباية الضرائب من المكلفين بغض النظر عن فئات وأصناف هؤلاء المكلفين،وفي العراق تم اعتماد العديد من الأساليب لجباية الضرائب على امتداد المدد الزمنية المتعاقبة،وكان لأسلوب التقدير الذاتي وهو أحد تلك الأساليب مجالاً للتطبيق خلال مدة زمنية معينة،حيث جرى تطبيق هذا الأسلوب على وحدات اقتصادية معينة، وبالرغم من المساوئ التي قد ترافق تطبيق

    In this research, we have achieved the description of radionuclides that exist in the samples of Diyala river sediments as well as to measure the specific activities using gamma-ray spectroscopy. The eleven samples were collected among the length of Diyala River starting from Al- Rustumiya and finishing at the point where Diyala River meets Tigris which is in Baghdad.      Gamma-ray spectrometry system consists of high-purity germanium detector (HpGe) with 50% efficiency and resolution (2.2 keV) for the energy (1332 keV) was used for standard source 60Co.     Card spectrum analyzer connected to the PC type Pentium 4 was used to view the spectrum. And  rates of the speci

Twenty four soil samples were collected from different sites in north sector of East Baghdad oil field, Iraq , and analyzed to assess the impact of urbanization and industrialization essential pollution. The soil samples were analyzed for heavy metals (As, Cd, Cr, Cu, Hg, Ni, Pb, and Zn) by using inductively coupled plasma–mass spectrometry (ICP-MS). Mean concentration of heavy metals in soil samples follows this pattern: Zn > Ni > Cr > Cu >Pb > As> Cd> Hg. The results show significant variations (lower and higher) in the concentrations of heavy metals compared with local and world studies, this variation is attributed to the natural anthropogenic sources. The pollution of studied soil was assessed using many soil

Background: Assessment of function of the right side of the heart in cases of left ventricular dysfunction has been widely studied but the sensitive and specific echocardiographic parameter to be tested is still a matter of controversy. Right ventricular function is related to left ventricular function by ventricular independence so function of both should be assessed carefully. The objective of this study was to evaluate the effects of left ventricular systolic dysfunction on right ventricular systolic and diastolic functions and pulmonary pressure using conventional and tissue Doppler echocardiography. Patients and Methods: Sixty patients (39 males and 21 females) with heart failure due to left ventricular systolic dysfunction

The aim of the research is to provide an analytical study to promote financial inclusion in Iraq by clarifying the opportunities and challenges of the economic and demographic situation in Iraq, studying the structure of the financial system and introducing non-bank financial institutions operating in Iraq, and using the descriptive approach. Analytical in the study of the phenomenon of research, the research reached a number of conclusions, the most prominent of which were:

• Iraqi society is a young society.
• The majority of the population is 70 percent. They live almost in urban areas.
• The coverage of bank branch networks is concentrated in only four provinces, leaving other provinces outside financial

                The advertising mail is considered as one of potential tools that followed to transfer the printed messages to the consumers and public customers whom are located at homes or works. This type of advertising is preferable due to the zero expense to receive the announcements of products, which became recently one of the successful procedures to create new customers and keep them in touch with direct communication. It is also possible to send them to specific group of people who can be classified by the advertisers to select even by name their own clients to give the personality to the clients for a long term of communication.

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Media studies have focused mostly on the issue of the mental image because the image that is formed in the mind has become not only a photo of a human being and having kept for himself. This image has an outside influence which may sometimes up to the formation of the fate of others and it sometimes includes individuals and groups together.
This study comes in the context of identifying the image of Iraqi political parties among Iraqi university students and the nature of the view that students have in their minds about these parties.
Chapter one includes the problem of the research, the importance of the study, the goals and method used. Chapter two is divided into two sections: section one deals with the concept of the mental i

A morphotectonic analysis is conducted on Shatt Al-Arab drainage basin. This study aims to analysis of the river patterns of Shatt Al-Arab channel and their relationship with the development of subsurface geological structures and the neotectonic activity, as well as an attempt to determine the relative amount to this activity.
Transverse river profile analysis is derived quantifiable and comparable parameters such as neotectonic index (Eh*Ln), Eh, Ch, and Bs. These parameters are useful to detect the morphotectonic indicators of Shatt Al-Arab basin. The analysis showed the role of the subsurface structures that affecting the river cross sections shape, through channel incision, as in (Dair and NuhrUmr) cross sections, while in the ot

In this paper, a discrete- time ratio-dependent prey- predator model is proposed and analyzed. All possible fixed points have been obtained. The local stability conditions for these fixed points have been established. The global stability of the proposed system is investigated numerically. Bifurcation diagrams as a function of growth rate of the prey species are drawn. It is observed that the proposed system has rich dynamics including chaos.

Experiment Factorial conducted with two factor in field texture silt clay loam soil, the first factor were Two Rotavator plow which different in number of rotary blades on flanges, weight, width, made and type, the second factor were four speeds tractor 2.62, 5.10, 7.55, 9.23 km/hr to compare performance two Rotavator under depth 12 cm and knowledge slippage, distance between beat blades, practical productivity, disturbed soil volume, percentage of the soil clods which have diameter less than 5 cm under complete block design with three replications using Least Significant Design 0.05. Results showed Galucho Rotavator recorder the higher practical productivity 0>7089 ha/hr, disturbed soil volume 809.8 m3/hr, percentage of the soil clods 96.1