Consistent "with the thought of tax talk is unified tax natural evolution for him, as the application leads to the inclusion of tax all branches of income and its sources and through truncated part of this entry through the application of price ascending it, it means the procedures of tax reform. Taxes on total income characterized by giving a clear picture of the total income of the taxpayer and its financial situation and its burden family which allows granting exemptions, downloads, and application of prices that fit this case. This requires reconsideration of the structure of the tax system in force and the transition from a system specific taxes to the tax system on the total income of the integration of income from the rental of real estate, as well as taxes on vacant land with other sources of income obtained by the taxpayer in a uniform tax into line "so the majority of modern tax legislation in the countries of the world. The research on the importance of the introduction of unified tax including features framework simplified procedures and improve the mechanism of action and re-engineering work so that it is capable of "management by mechanization., Where he plays technological advances play a key role in improving the completion of transactions tax by relying on ID Consolidated Per expensive that demonstrates all personal information and its sources of income and standardize procedures for settling accounts tax and this helps in reducing the time, effort and cost of financial authority and the taxpayer and reduce the incidence of tax evasion.
This paper examines the use of one of the most common linguistic devices which is hyperbole. It shows how hyperbolic devices are used as an aspect of exaggeration or overstatement for an extra effect in which the speaker can use hyperbole to add something extra to a situation in order to exaggerate his idea or speech. It is, like other figures of speech, used to express a negative or positive attitude of a specific unit of language. Thus, this paper is set against a background of using hyperbole concerning two main fields (advertisements and propaganda). So, the use of hyperbole will be implied by analyzing them concerning their meaning) literal and non-literal). Methodology of this
... Show MoreDeixes belong to the field of both semantics and pragmatics as they lie in the edge of these two fields. Pragmatically, they are concerned with the relationship between the structure of a language and the contexts. The present work aims at analyzing the use of deixes using Levinson’s (1983) and Yule's (1996) concept of deixes, where the latter maintained that the referents of the deixes cannot be realized apart from the context where they are used. He added that the contextual information of certain utterances involves information about the participants (the speaker and the addressee), the time and the place. Consequently, a qualitative- descriptive approach has been adopted to meet the objective of the study which reads, “exam
... Show MoreThis study aims to find out the effectiveness of instructional scaffolding strategy in the development of academic achievement and critical thinking of female second grade secondary mathematics students. Semi-experimental and relational descriptive method was used. The sample of the study consisted of (50) students divided into an experimental group and a control group. The experimental group was taught using scaffolding strategy whereas the control group was taught using traditional method. Pre- and Post-tests were used to achieve the objective of the study. The results of the study revealed that there are statistically significant differences in the mean scores of the experimental and control groups in the posttest for both the academi
... Show MoreThe Study was achieved adjectives physical and chemical water wells in the district of
Samarra , where a study has 42 sample groundwater in different regions of the judiciary
randomly distributed all over the judiciary and examined in vitro.
The study showed that the quality of groundwater in the general area of study
Kipritateh punctuated Klordih water quality and other quality Bicarboonatih.
Varied the key components of groundwater in the study area in concentrations
between periods of rain and drought, especially because of the cation ion exchange processes
as well as mitigation as a result of filtering rain water and dominated the calcium ion,
followed by sodium.
As for the negative ions has dominated ion s
The objectives of this research are to determine and find out the reality of crops structure of greenhouses in association of Al-Watan in order to stand on the optimal use of economic resources available for the purpose of reaching a crop structure optimization of the farm that achieves maximize profit and gross and net farm incomes , using the method of linear programming to choose the farm optimal plan with the highest net income , as well as identifying production plans farm efficient with (income - deviation) optimal (E-A) of the Association and derived, which takes into account the margin risk wich derived from each plan using the model( MOTAD), as a model of models of linear programming alternative programming m
... Show MoreIn recent years, the attention of researchers has increased of semi-parametric regression models, because it is possible to integrate the parametric and non-parametric regression models in one and then form a regression model has the potential to deal with the cruse of dimensionality in non-parametric models that occurs through the increasing of explanatory variables. Involved in the analysis and then decreasing the accuracy of the estimation. As well as the privilege of this type of model with flexibility in the application field compared to the parametric models which comply with certain conditions such as knowledge of the distribution of errors or the parametric models may
... Show MoreIn this study two types of extraction solvents were used to extract the undesirable polyaromatics, the first solvent was furfural which was used today in the Iraqi refineries and the second was NMP (N-methyl-2-pyrrolidone).
The studied effecting variables of extraction are extraction temperature ranged from 70 to 110°C and solvent to oil ratio in the range from 1:1 to 4:1.
The results of this investigation show that the viscosity index of mixed-medium lubricating oil fraction increases with increasing extraction temperature and reaches 107.82 for NMP extraction at extraction temperature 110°C and solvent to oil ratio 4:1, while the viscosity index reaches to 101 for furfural extraction at the same extraction temperature and same
The effect of ozone gas with temperatures 35. 40 and 45 Celsius to control on larval and adult stages of Tribolium castaneum was tested and at time of exposure 1.0, 3.0, 7.0, 9.0, 11.0, 13.0 hours and the level of relative humidity prevailing during the test 45 ± 1%. Results showed significant differences between the exposure times, when the percentage of mortality 100% between larvae (primary, intermediate and advanced) in the treatment effect at a temperature of 35 Celsius with ozone gas at exposure time to 9.0, 11.0, 11.0 hours for the three ages respectively, and adult (male and female) in the same treatment when the three heat degrees had given ratios the total mortality reached 100% of both males at exposure time to 7.0 ,3
... Show MoreAdsorption studies were carried out to test the ability of the Iraqi rice bran (Amber type) to adsorb some metals divalent cations (Cd2+, Co2+, Cu2+, Fe2+, Ni2+, Pb2+, and Zn2+) as an alternative tool to remove these pollutants from water. The Concentrations of these ions in water were measured using flame and flamless atomic absorption spectrophotometry techniques. The applicability of the adsorption isotherm on Langmuir or Freundlisch equation were tested and found to be dependent on the type of ions. The results showed different adsorptive behavior and different capacities of the adsorption of the ions on the surface of the bran. The correlation between the amounts adsorbed and different cation parameters including (electronegativity, io
... Show MoreThe research aims to understand the psychological status of and the feeling of loneliness of the trainees (recently released detainees) participating in the training and rehabilitation courses held in the Technical College - Baghdad. The study was conducted on a specimen of (23) trainees. An open questionnaire was adopted which included one question that was ( What was your feeling psychologically and socially before taking part in the training course?) , also the feeling of loneliness Scale , designed by ( Russel,Peplau, Cutrona /University of California Los Angeles ) was implemented after the courses .
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