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Settling Accounts of tax According to the unified Tax A Suggested Mechanism for: Application in the general Commission for Taxes
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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.

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Publication Date
Mon Sep 30 2024
Journal Name
Iraqi Journal Of Science
Use of Scalp Hair as a Biomarker to Determine Airborne Heavy Metal Concentrations for the Academic Laboratory Employees
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Academic chemical laboratories (ACL) are considered public places  the employees come in contact with a variety of pollutants. The aim of the current study was to detect heavy metals levels in the indoor air of ACL in two universities in Baghdad city and assess their levels in the academic employees’ scalp hair as biomarkers. Air samples inside ACL were collected to detect Fe, Cd, Zn, Pb and Cu. Scalp hair samples were collected from 40 adult chemical laboratory employees aged 30-60 years, who worked 5 days/week for 6 hours a day. Personal information relating to employees such as age, duration of exposure, smoking habit and sex, was collected as a questionnaire. The results of this study concluded that academic laboratory employ

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluation of accounting procedures for joint arrangements in the Iraqi environment and their reflection on the quality of financial reporting
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The research aims to assess the local accounting procedures related in one of developments that have taken place, and largely on the structure of the Iraqi economic activity. But a partnership between the (public and private sector), or one of the types of joint arrangements, and through the use of the analytical method and extrapolate the reality of the accounting treatments in Company research sample. Research found to a number of conclusions that the unified accounting system applied in the economic units that deal with contracting joint arrangements formula suffers from obvious shortcomings, and reflected the common arrangements suffer from obvious shortcomings. and reflected on the quality of financial reporting, and the urgent need

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Creative accounting practices for supply contracts and the role of internal audit in reducing them: An exploratory study on a sample of industrial companies in Iraq
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Abstract:

                The internal control is the tool through which it is possible to verify and ensure the implementation of tasks in accordance with the established plans and programs and to evaluate the level of performance that is implemented within the different companies.

A guarantee from the supplier with the absence of a specialized technical committee that follows up the stages of implementing the contract and disbursing all amounts of financial dues to the supplier before completing the implementation of the contract and overlooking the non-implementation of some clauses of the contract by the committee in charge of

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Publication Date
Tue Jan 01 2013
Journal Name
Journal Of Geology & Geosciences
Sorption Mechanism and Capacity Evaluation of Palygorskite from Iraq to Remove Pb from Aqueous Solution
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Publication Date
Tue Oct 11 2022
Journal Name
College Of Islamic Sciences
Directing Grammarians for Grammatical Dispute To Interpret and Explain the fourth part of the Holy Qur’an
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Abstract

 The miraculous of al-Quran has been surrounded by the attention of scholars, as it is the one that has astonished the rhetoricians with its eloquence. So , they paid attention to every part of it  and hugely they studied it with accuracy in respect to its Surah  ad Ayahs.   It is considered the most important source from which Arab scholars and early grammarians drew, given their unanimity that it is the highest degree of eloquence and the best record of the common literary language.

 

Among these sciences is the science of Grammar, and without Qur’an, this science would not have emerged, which later had control over every science of Arabic

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Publication Date
Sat Jun 01 2024
Journal Name
Results In Engineering
Electrochemical preparation and characterization of a new configuration SnO2 anode and its application for treating petroleum refinery wastewater
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Publication Date
Wed Dec 01 2021
Journal Name
Open Biology
Structure and in silico simulations of a cold-active esterase reveals its prime cold-adaptation mechanism
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Here we determined the structure of a cold active family IV esterase (EstN7) cloned from Bacillus cohnii strain N1. EstN7 is a dimer with a classical α/β hydrolase fold. It has an acidic surface that is thought to play a role in cold-adaption by retaining solvation under changed water solvent entropy at lower temperatures. The conformation of the functionally important cap region is significantly different to EstN7's closest relatives, forming a bridge-like structure with reduced helical content providing greater access to the active site through more than one substrate access tunnel. However, dynamics do not appear to play a major role in cold adaption. Molecular dyn

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Publication Date
Sat Dec 16 2023
Journal Name
2023 14th International Renewable Energy Congress (irec)
Utilizing the Controlled Hydropower System to Harness the Collected Water in Drainage System for Power Generation
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The variety of clean energy sources has risen, involving many resources, although their fundamental principles remain consistent in terms of energy generation and pollution reduction. The using of hydropower system for energy production also has a dynamic impact in which it utilizes to harness the water for the purpose of energy production. As it is important to overcome the problem of accidents in the highway and rural areas in the case of server rainfall and flood by implementation a smart system that used for energy production. This paper aims to develop a controlled hydropower system installed in the drainage sinks allocated in highway roads used for producing. The proposed system consists of storage unit represented by pipes used for t

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Publication Date
Wed Dec 11 2024
Journal Name
Journal Of Emergency Medicine, Trauma And Acute Care
Mobile application to develop nurses’ knowledge of pediatric cardiopulmonary resuscitation: A quasi-experimental study
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Background: Traditional teaching methods of cardiopulmonary resuscitation (CPR) are not effective for most learners today. They may lead to lack of retention of survival skills and poor outcomes. Various methods are adopted to provide optimal, effective, and attractive teaching methods. Application (app)-based teaching can be used as an alternative way for learners to develop their knowledge and skills. Despite the large number of professional and nonprofessional trainee members, the high quality of CPR is still not fulfilled. Technology-based learning can prove to be an effective way to teach medical subjects such as pediatric cardiac resuscitation, which require an optimal teaching environ

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Publication Date
Tue Dec 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Application of Strategies about Pragmatic Language for Trainers who work at Autism Centers in Baghdad city
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Abstract

The study aimed: To assess the level of trainers' knowledge about the application of strategies and to find out the relationship between Trainer's knowledge and their socio-demographic characteristics.

Methodology: Using the pre-experimental design of the current study, for one group of 47 trainers working at the private Autism Centers in Baghdad, data was collected from 8/January / 2022 to 13 /February /2022. Using non-probability samples (convenient samples), self-management technology in which trainers fill out the questionnaire form themselves was used in the data collection process; it was analyzed through descriptive and inference statistics.

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