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 study was carried out to determine the heavy metal accumulation of Juncus rigidus Desfontaines, 1798 from three different regions of the Basrah Province in Southern of Iraq. Specifically, the concentrations of lead, nickel, and cadmium were determined in the roots, culms and leaves of the plant. The results indicated that the highest accumulation of the heavy metal was recorded in lead (Pb) 12.50± 3.58 mg kg-1and then in nickel (< 0.30). The lowest value was recorded for cadmium (< 0.05). As well, lead concentrations in J. rigidus varied in different locations and parts of the plant from undetectable in control to 12.66, 19.33, and 9.80 mg kg-1 in leaves, culm, and roots respective
... Show MoreThe Agricultural Policy is one of the most important tools adopted by the state to guide its economic and social activities through the delivery of suitable agricultural commodities to the consumer and in return to deliver agricultural inputs to the agricultural producers at the lowest possible cost to contribute in achieving a profit that helps the agricultural product to continue in the production process with the same efficiency and ambition. So as to help increase the contribution of the agricultural sector to GDP and achieve the best picture of sustainable agricultural development.
The research aimed at identifying the reality of agricultural policies and their role in achieving sustaina
... Show MoreThe problem for the search to identify the role of loyal workers through (emotional loyalty, moral loyalty, continued loyalty) in enhancing the market share of the corporate center the human resource management strategies, namely (selection, training and development, and performance evaluation, and returns the system) for the parent company of cellular Allotsalat in Baghdad ,, and show the importance of research through the benefit to the company, through the importance of the search results, it draws the attention of decision-makers and those in charge of managing these human resources on the importance of those resources and work to develop them and keep them in order to increase their loyalty towards their organization and the
... Show MoreThis research provides a novel technique for using metal organic frameworks (HKUST-1) as a gas storage system for liquefied petroleum gas (LPG) in Iraqi vehicles to avoid the drawbacks of the currently employed method of LPG gas storage. A low-cost adsorbent called HKUST-1 was prepared and characterized in this research to investigate its ability for propane storage at different temperatures (25, 30, 35, and 40 oC) and pressures of (1-7) bar. HKUST-1 was made using a hydrothermal method and characterized using powder X-ray diffraction, BET surface area, scanning electron microscopic (SEM), and Fourier Transforms infrared spectroscopy (FTIR). The HKUST-1 was produced using a hydrothermal technique and possesses a high crys
... Show MoreA new (Reversed Phase- High Performance Liquid chromatography) RP-HPLC method with Ultraviolet-Visible spectrophotometry has been optimized and validated for the simultaneous extraction and determination of antioxidants present in Iraqi calyces of Hibiscus Sabdraffia Linn. The method is based on using ultrasonic bath for extracting antioxidants. Limit of detection in μg/ml of Vitamin C, Sabdaretine, Gossypetine, Hibiscetine, Anthocyanins, Dephinidin-3-glucoside were113.8294×10-6,123.0453×10-6,70.3681×10-6,59.6730×10-6,148.1710×10-6,and125.3481×10-6 respectively. The concentration of antioxidants found in dry spacemen of calyces of Iraqi Hibiscus Sabdraffia Linn. under study: Vitamin C, Sabdaretine, Gossypetine, Hibiscetine, Anthoc
... Show MoreBackground: The present study was conducted to highlight the importance of environmental pollution and its negative impacts on aquatic, plants and animals lives, especially in industrial areas.
Objective: This research involved studying the hydrogeochemistry of the groundwater and assessing its quality for irrigation and domestic purposes using quality parameters. In this study, 33 groundwater samples were collected from wells during May 2013 and were analyzed for major ions and TDS.
Results: The hydrogeochemical facies of groundwater were identified using the Gibbs model and Chloro – alkaline indices. The results of the Gibbs graph suggest that groundwater
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In this paper, the using of Non-Homogenous Poisson Processes, with one of the scientific and practical means in the Operations Research had been carried out, which is the Queuing Theory, as those operations are affected by time in their conduct by one function which has a cyclic behavior, called the (Sinusoidal Function). (Mt / M / S) The model was chosen, and it is Single Queue Length with multiple service Channels, and using the estimating scales (QLs, HOL, HOLr) was carried out in considering the delay occurring to the customer before his entrance to the service, with the comparison of the best of them in the cases of the overload.
Through the experiments
... Show MoreWriting plays an effective role in developing one's thinking and
enhancing Learning. It is, in fact, a means of widening one's own views about
the world for the numerous uses that it can serve (Samuel, 1988:28).
In regard to the unquestionable significance of writing in the teaching –
Learning process, the traditional approach seems to be far from being able to
put such significance into practice. Traditionalists give priority to formulating
students' ideas before using prescribed rhetorical framework and then
submitting the written product for grading. Emphasis is, therefore, limited to the
prewriting stage where a certain topic is explored, and the role of the teacher is
confined to assigning the topic and
Old New York was Wharton's term to describe this wealthy and elite class at the top of
the developing city's social hierarchy, a society which was utterly intent on maintaining its
own rigid stability. Even though, the roles of women in American society changed drastically
from 1820’s to 1860’s due to the civil war and such a progression was due in part to the
revolutionary thoughts. Women started taking their right to speak up openly and frankly and
become more like men. The role of many women had changed from being homemaker to
being able to provide for the family by either getting a job or start to be allowed to have a
voice. They had important roles not only in helping the family, but in sharing to rebuild th
China occupies an area of 906 million square km. and lies east Asia. Its population approximately 1,388 people, according to census 2010. China was a global great power for centuries , then shrank its jurisdiction and occupied by European countries and Japan in the 19th century. It regained its strength and independence under the leadership and rule of the Chinese Communist Party since 1949. In the 21st century , the Chinese positions has risen universally due to its achievements in the economic and trade affairs . Nowadays, China became a largest exporting state in the world and a second economic power after USA.