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Constitutional conformity between the provisions of the Income Tax Law No. 113 of 1982, amended and the constitutional principles and rights
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     The idea of ​​congruence with constitutionality is based on the extent to which the minimum laws comply with the supreme constitution, because the latter contains constitutional principles and rules that have been established in the legal conscience of the nation and gained the satisfaction of the people.

    Based on the foregoing, ordinary laws derive their force and legitimate legitimacy from the extent of their commitment to the provisions of the Constitution and any violation must be amended the law contrary to the constitutional principles by canceling or abstain from application according to the regulatory system in force in this country or that. This is a natural case if we say that the laws of the situation of human beings known as many wrong, it is important how long the length of the long must be the work of legislative shortages and shortcomings. Therefore, the focus of our research is to investigate the extent to which the Iraqi Income Tax Law No. 113 of 1982, amended by the Constitution, is in compliance with the provisions of the Constitution. We find that the ordinary legislator violated the principle of tax law by allowing parties other than the legislature to intervene in tax matters by imposing, collecting, modifying and exempting. As well as the violation of the principle of equality and the right of movement and other constitutional provisions.

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Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
Partnership between Secondary Schools and Community Agencies to Improve the Outcomes of Students with Intellectual Disabilities (Reality and Development)
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Abstract

The current research aims to identify the level of partnership between school and community agencies to improve secondary school outcomes for students with intellectual disabilities and develop strategies that help enhance community partnerships between schools and agencies. The researcher used the qualitative research approach; he utilized the interviews as a tool for data collection. The sample of research included (12) participants: three female school leaders, three male-school leaders, three female-school supervisors, and three male-school supervisors in schools that have programs for students with intellectual disabilities in Riyadh. The results of the study showed that the level of partnership bet

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Publication Date
Wed Sep 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
استخدام ادوات التحليل المالي كمؤشرات لتحديد واحتساب ضريبة الدخل: دراسة تطبيقية في الهيئة العامة للضرائب
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A financial analysis tool such as financial rations concentrates on explanation of financial statement and using them in the evaluation of company profiles and fixing taxable profits, by analyzing final calculation, explaining their results and studying relationships between a group of financial lists 'elements in a specific period and the trend of their relationships in percentage from so, financial analysis is considered on important instrument for tax analytical test procedures through studying and evaluating financial data in order to get proper information which is needed to make sure of credibility and reliability of statements submitted by the taxpayer and the satisfaction of the tax analyzer in the credibility of these statements

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis the Expected Profit By the Relation Between the Sustainable growth and Actual growth: Apply Study for Iraq Stock Exchange
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The research aims to analysis the future profits of companies listed on the Iraq Stock Exchange through analyzing the relationship between Actual Growth and Sustainable Growth, The study was applied to the sample of companies included in the Iraq Stock Exchange for the period (2010- 2014), The Internal Growth Rate has been used as a measure for the Actual Return Rate but the Sustainable Growth Rate has been measured under the Rose model, The research showed group of conclusions, the most important are:1. From the analysis of sustainable growth for the banks sample and the variables involved in its measure shows that investment in the investors amounts have achieved a significant return, which demonstrates the company's efficiency at gene

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of tax reform to increase the federal budget revenues
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The percentage contribution of tax revenue in the federal budget is verysmall compared with the revenue earned from oil revenues, as the dependenceon oil revenues mainly to finance the state budget, have a negative impact onthe national economy as it makes it a one-sided and prisoner of on revenue, thatis the revenue derived from oil which is unstable revenue for continuouschanging in the price of oil The oil revenues reached to (85.4%) in 2009 withpercentage (93.11%) in 2013, The research objective is to study the possibilityof increasing tax revenues in order to raise the proportion of its contribution infinancing the federal budget through effective tax reforms, The mainconclusion of the research is
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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
Media and democracy between propaganda and incitement
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First: The entrance to media and democracy
The growth of the media and the development of its technologies are linked to the development of the democratic system and its political and mass institutions. In many cases, the technologies concerned were able to open the closed doors to the spread of democracy and broaden the base of its applications. As Dupre points out, “audio-visual has opened the image and sound after printing has opened the natural language” (1) to democratization. The generalization of the book, due to the development of printing, led to the transcendence of the Church's dominance in Europe, and the direct broadcasting and transmission of information enabled the media to transcend the domination of factional syst

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Publication Date
Tue Dec 24 2019
Journal Name
Journal Of Legal Sciences
Economic Duress and its Effect to the Contract under English and Iraqi Law
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English law, unlike many Anglo-Saxon laws, has adopted the doctrine of economic duress delayed. Under this doctrine, the contractor who has entered into a contract as a result of an unlawful pressure that threatens his financial or commercial interests may rescind the contract on the grounds that the contract was concluded under economic duress which make the contact voidable. More than forty years have passed since the adoption the economic duress doctrine in English law, however, there are still some issues remain controversial. Is the Lawful Act duress economic duress?

Iraqi Civil Law did not explicitly regulate the doctrine of economic duress. However, the Iraqi authors when explain the rules of duress under this law indicate

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Publication Date
Fri Oct 28 2022
Journal Name
Political Sciences Journal
The Difficulties of Teaching Political Science Research Methods: A Comparative Study between Western and Arab Universities
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This research aims to identify the reality of teaching political science research methods curriculum, to observe practices, and differences in teaching and learning between the Arab and Western universities. Moreover, it focuses on the difficulties that face students' acquisition of the course skills. The research uses the course model of some Western and Arab universities as case study.

This research shows that the curriculum do not reach yet the final form as other political science curriculums, and its upcoming changes will reflect the needs of stakeholders. The best method to teach this curriculum is to use applied learning in groups, learning by doing, and finally problem-based learning approach. Using optimal assessment deep

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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
An Investigation of the Relationship between Writing Achievement and Writing Strategy Use by Secondary School Students
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Basically, this study aims to identify the extent to which Iraqi secondary school students use writing strategies and how proficiency level and students gender could affect writing strategy use. The study also examines the relationship between writing achievement and writing strategy use among Iraqi secondary school students. For this purpose, 140 Iraqi secondary school students were selected randomly from six different schools. Petric and Czarl’s questionnaire (2003) was adopted in the study as an instrument to collect the needed data. A software of SPSS used to analyze the collected data. The findings revealed that secondary school students appeared as low users of writing strategies; low proficient students do not show a sta

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Publication Date
Tue Jul 01 2014
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The Relationship between Reproductive Hormones and Metabolic Parameters in Women with Polycystic Ovary Syndrome
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Background: Polycystic ovarian syndrome (PCOS) is a condition associated with chronic anovulation, and androgen excess. Clinically, PCOS women usually presents with menstrual irregularities, infertility, and hirsutism. Women with this syndrome are at increased risk of metabolic syndrome (MS).
Patients and Methods:
This study was conducted during the period from March 2013 until the end of September 2013. A total of 50 PCOS women were studied   (25 PCOS women with MS and 25 PCOS women without MS) with an age ranged from (35-45) years. Women with PCOS were referred to Medical City Hospital in Baghdad and compared with 25 healthy women as control group. Serum luteinizing hormone (LH), follicle

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Complementary Medicine Research
Principles and Advantages of New Drug Delivery Technologie
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Advanced drug delivery systems offer undeniable benefits for drug delivery. In the past three decades, new methods have been proposed to develop a novel carriers for drug delivery. Nowadays, the major goal is to maximize therapeutic benefit while minimizing side effects. Drug delivery technique is clearly shifting from the micro to nanoscale. Nano-drug delivery systems (NDDSs) are the most promising approach utilized to improve the accuracy of drug delivery and the efficacy of drugs.In this narrative review article, we evaluate how delivery challenges associated with commercial marketed products and discuss newer DDS is being carried out to overcome these challenges .Different colloidal carrier systems such as carbon nanotube ,li

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