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.
Interested current Research measuring damage currency Swap by converting The ministry of higher Education and scientific Research money The Iraqi dinar To U.S dollar by Trade Bank Of Iraq , And that The damage Generated resulting from Deferent Between the Exchange Rate adopted From Central Bank of Iraq and Market Exchange Rate adopted by The Trade Bank Of Iraq , and Which led to the greet damage ( losses ) in Bearing by the ministry, which led to the reduction of the financial allocations for licensed curriculum outside of Iraq , and this in turn leads to reduction in the number of students Sender ( scholarships ) outside Iraq.
Where the estimated loss (damage) that suffer by the Ministry of H
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Summary of the jurisprudence research
Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, our master Muhammad, and upon his pure family, and his ignorant and ignorant companions, and those who followed them in goodness until the Day of Judgment.
Then:
The many jurisprudential aspects that the Shafi’i imams said are of great importance, because these aspects are nothing but the opinions of venerable jurists who have reached a high degree of knowledge until they have become among the owners of faces. And among them are the Shafi’i jurists, the jurists may differ among themselves, either because there is no text about their imam in a
... Show MoreThis is an open access by CC Attribution-Noncommercial-NoDerivatives 4.0
https://creativecommons.org/licenses/by-nc-nd/4.0
Takfir is an ancient phenomenon that accompanied the emergence of Islam, and this phenomenon took its political dimension during the time of the fourth Rashidi Caliph with the emergence ofthe Kharijites sect that disbelieved many Muslims.
The study started from the hypothesis that "contemporary Islamicmovements and organizations have relied in their takfir on the ideas and fatwas presented by the predecessors which applied ontocontemporary rea
... Show MorePraise be to God, who started his book with the praise of himself and prayers and peace be upon those who do not have a prophet after him and his family and companions and those who followed them with charity until the Day of Judgment. Either:
The research examines the meanings of the formulas of the increased verbs that were mentioned in Surat Al-Baqara, at the imam of the imams of the Islamic nation, namely, Al-Fakhri Al-Razi (d. 606 AH), may God Almighty have mercy on him. With the imams of Quranic scholars.
The makers of strife exist in every era and time. They differ in how these temptations are created and the methods used in doing so. In our modern era, they are more; This is due to the presence of information technology and its easy availability at their fingertips, as well as the spread of social networking sites, which are rapidly spreading among ignorant groups and groups that are deficient in their use. Which led the makers of sedition to exploit these matters and create various temptations and spread them among peoples and societies. Today, we cannot predict the future of humanity in light of this huge amount of temptation. What the Holy Qur’an mentioned about the types of temptations in its noble verses and their embodiment in seve
... Show MoreObjective: The study aim to evaluate of women's knowledge and personal preference about the place
of delivery in Baghdad City
Methodology:
descriptive study conducted in baghdad city on the mothers for the period from the 14th of December,
2015 to the 14th of April 2016. The sample of study included 500 mothers who were attending to
primary health care centers have been chosen sample of 26 primary health care center by a multi-stage
Simple random sampling Data was collected through a constructed questionnaire, validity Data was
analyzed by using of descriptive and inferential data analysis methods .
Results: The results indicated that approximately (29.4%) of the mothers in the age group (20-24) and
the average
The two researchers selected the problem of research which represented with the following asking: Does the use of the shape of Round house strategy have effectiveness in the collection of students of the Department of Art Education of the subjectof teaching methods?
The research aims to "measure the effectiveness of Strategy shape of Round house in the collection of students of the Department of Art Education for the material teaching methods" and to verify the aim of the research two zeroassumptions was identified to measure the level of achievement in the subject of teaching methods of third stage students in the Department of Art Education –College of Fine Arts.
The research community included the students of Art Education Dep
Abstract
This research aims to assess and measure the quality of health services provided by the Baghdad Educational Hospital using five dimensions of 5Qs , Developer model by (Zinelidin), 2006), the problem of the research is to try to determine the quality of health services provided at the hospital as well as the investigation of the existence of the elements of quality contribute to achieve the requirements of customers and their needs, and used for the purposes of this research two approaches, first used Applied Research to 5Qs dimension model and use the Checklist as a Key tool to collection and analysis of data and the second descriptive analytical me
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The current research aims to know the reality of the research's coefficients, to know correlation and effectiveness between the organizational Agility and high performance . The current research has been applied on the official banks , including a sample of senior administration members (120) ; besides , the research has used questionnaire that being considered as the main tool for gathering information and data . It includes 59 questions in addition to the personal interviews program as to support the questionnaire and to fulfill a great deal of reality. It has been anal
... Show Morebackground: osteoporosis is a metabolic bone disease that affects women more than men, it is characterized by generalizes reduction of bone mineral density (BMD) leaving a fragile weak bone that is liable to fracture, gonial angle index (GAI) is one of the radio-morphometric indices, it has been controversial whether it is related to bone mineral density or ageing or none of them. The aim of study is to evaluate the role of cone beam computed tomography (CBCT) as a screening tool for diagnosis of osteoporosis and age effect in females using gonial angle index. Material and method: 60 females were divided into 3 groups according to age and (BMD) status into: Group1 (non-osteoporosis 20-30 years), Group2 (non-osteoporosis 50years and above),
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