Intelligence is the production of nervous system function and it's contents memory and creative thinking and understanding and other processes. It's a general cognitive ability and it's a concept. It's essential for good judgment and reasoning, there's an argument about definition of intelligence, is it one ability or multiple abilities. Multiple intelligences theory presented by (Gardner 1983) view intelligence as composing from six types of intelligences: (1) linguistic. (2) mathematical. (3) visual – spatial. (4) musical. (5) bodily – kinesthetic. (6) personal. Present research has reached to several conclusions. Most important one is that multiple intelligences theory is based on the conception of distinct varieties of intelligences not just one intelligence and this theory has large role in education process.
نظرية الذكاءات المتعددة( دراسة نظرية )
نظرية الذكاءات المتعددة
Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The reality of Taxation in Iraq and Aspect of it’s Development
الضرائب- التحاسب الضريبي- المحاسبة الضريبية- الهيئة العامة للضرائب- الضريبة الواحدة
الضرائب المتعددة- الضريبة التصاعدية- الضرائب النسبية- الضرائب التنازلية- الضرائب على الاشخاص- الضرائب على الاموال- الضرائب المباشرة- الضرائب غير المباشرة- ضريبة على الثروة- ضريبة الدخل.
Taxes -Taxation -The Tax Accounting -The General Foundation Taxes - Sole tax - Multiple taxes- Progressive – Proportional – Regressively - Personal taxes- Fund taxes- Direct taxes- Indirect taxes
Estate taxes- Income taxes.
This research is considered a simple attempt and effort which is it first and last target is to point at the procedures of the taxes account that aims to reduce the taxes from the persons and give free to the person who estimates the tax to practice what comes from the competent authorities to describe the person who estimates the tax and not an accountant who practice the accountant procedures which are imposed on him by the annual terms from higher administrations , So he can not evaluate state of the person who pay the tax , and he might be dissatisfied with his job , because his role can’t be activated from the general foundation taxes.
And so , this research includes four fields:-
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