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Conditions Related to the Nature of Hardship Necessitating Facilitation : A Comparative Study

The implementation of the rule of hardship brings facilitation requires several conditions that must be observed in order for the provisions to turn from difficulty to ease for the taxpayer, whether those conditions are related to hardship necessitating facilitation or conditions related to the person charged with hardship. Knowing this issue is extremely important, especially with regard to hardships that were not mentioned in terms of control or specification.

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Developing Human Capital according to the Communities of Practice: A comparative study by using Data Envelopment Analysis

The research discusses the need to find the innovative structures and methodologies for developing Human Capital (HC) in Iraqi Universities. One of the most important of these structures is Communities of Practice (CoPs) which contributes to develop HC by using learning, teaching and training through the conversion speed of knowledge and creativity into practice. This research has been used the comparative approach through employing the methodology of Data Envelopment Analysis (DEA) by using (Excel 2010 - Solver) as a field evidence to prove the role of CoPs in developing HC. In light of the given information, a researcher adopted on an archived preliminary data about (23) colleges at Mosul University as a deliberate sample for t

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Publication Date
Mon Dec 25 2023
Journal Name
Journal Of Legal Sciences
The legal framework for the process of monitoring the electoral register a In the comparative countries and Iraq : A Comparative Study

This study entitled (The legal framework for the process of monitoring the electoral register (a comparative study between Egypt and Iraq)) shows the importance of monitoring the right to participate in political life and public affairs، as all electoral legislation in democratic countries is keen on the integrity، integrity and legitimacy of elections، and one of the most important guarantees of this  Existence of effective oversight at every stage of the electoral process، including the preliminary stage. Oversight is the process of collecting and inventorying information about the electoral processes in all its stages، by following an organized mechanism in collecting information on each stage، which is then used to issue o

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Publication Date
Mon Sep 02 2019
Journal Name
Journal Of Legal Sciences
Parts of hire contract to supply specific software: Comparative Study

The aim of this study is to know the capability of the Iraqi system law, to organize contracts of supplying software especially the contract of designing or developing software, according to the requirements of somebody. The  specific software features than typical software, where the later imported as a goods, while the incoming contract to designing or developing specific software represents employment contract, in this case leads to a complicated problems of the type of contract, the later contract may interact with sale contract and lease contract. Hire contract applies to the contract of this study, where supplier to these software is contractor and the person who designed the required software, as a result this study can be di

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Publication Date
Sun Apr 03 2016
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Treatment of Mild to Moderate Plaque Psoriasis with Pimecrolimus, Clobetasol, or Calcipotriol Cream: A comparative study

Background: a number of studies have shown that application of topical calcineurin inhibitors is effective for a broad spectrum of inflammatory skin disorders.
Objective: to compare the efficacy and safety of 1% of pimecrolimus cream versus 0.05% of clobetasol cream and 0.005% of calcipotriol cream in psoriatic patients.
Patients and methods: adults on stable plaque psoriasis were randomized to three treatment groups (pimecrolimus, clobetasol, and calcipotriol group). The criteria of inclusion involve affected BSA of ≤10%, with a local psoriasis severity index (LPSI) score of ≥5. The main assessment of clinical efficacy was the percent changes in LPSI. The quantitative determination of cytokine levels (IL -6, s IL-2R, TNF-α),

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
The Word " בַּיִת " (House) in the Book of Joshua A Comparative Semitic Linguistic Study

In this paper we have dealt with the word "  בַּיִת" in the Book of Joshua because it makes one of those that highly employed the  word    בַּיִת"  " in the Old Testament. The Book of Joshua comes  sixth   in the order of tanakh wich was written by Joshua son of  Noon in Palestine during the fifteenth century  B.C. and it covers a three-decade era extending from the death  of Moses til the death of Joshua son of Noon.

      The word " בַּיִת " in this paper refers to the place, where expressions are made by a noun modified by a noun . The modifier is"" בַּיִת , and the modified is another noun. Herein, we

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Publication Date
Mon Dec 25 2023
Journal Name
Journal Of Legal Sciences
The voluntary declaration in the tax legislation in UAE: A comparative study

Taxes are   the most important public revenues, especially in the context of state intervention and the transformation of the tax from a mere financial tool only into an economic and social guidance tool. Therefore, all countries are keen to preserve this revenue by creating a clear legal system on tax assignment and collection mechanisms, and controlling cases of tax evasion.

The tax administration applies   several methods to determine the tax base, which differ from one tax to another, and from one tax system to another. The most important of these methods are the tax returns declared by the taxpayers   ,  one of these  methods also  is to determine the tax base directly by the tax

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Publication Date
Sat Jul 31 2021
Journal Name
Journal Of Legal Sciences
Suicide attempt between criminalization and legalization: A comparative study

Hardly a day passes without hearing the news of a person’s suicide here or there, as if life no longer has value for a person, and this fact is what prompted the World Health Organization to sound the alarm, after it found that suicide had become widespread in the world and published its report Under the title (Suicide Prevention - A Global Necessity), and announced the need to take care of mental Health as part of public health, because what psychological human crises are exposed to may lead to suicide.

      A quick look at the position of the various legislations on suicide, we find there is a great difference, some legislations recognize the human right to death, while other legislation punishes the

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Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
The other day in the Holy Quran and the four Gospels: A comparative study

The other day in the Holy Quran and the four Gospels

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Publication Date
Sun Dec 04 2016
Journal Name
Baghdad Science Journal
A comparative anatomic study of leaves of the genus Stachys L. in Iraq

The anatomic characteristics of the leaves of 22 taxa of Stachys L. representing seven of the currently recognized sections distributed in northern Iraq, were examined. The study did not found any variations in the characteristics of the stomata system of the leaves.Therewere variations with a good taxonomic value in other anatomic characteristics.Thevariations in characters of the mesophyll tissue in S.kurdica var.brevidens Bom ex Bhattacharjeewas bifacial but in S.kurdica var.kurdica Boiss. & Hohen.was unifacial .The study also found that the taxa S.benthamiana Bioss., S.lanigera (Bornm.) Rech.f. andS.kotscyi Bioss. with 3 vascular bundles in the middle vein while the taxa S.ballotiformis Vatke., S.megalodonta Hausskn. &Bo

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