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.
The appropriateness of the verses and surahs of the Qur’an, and the connection of their structures, is one of the aspects of the miraculousness of the Holy Qur’an, and it is an honorable knowledge by which the intellect guesses, and by which the value of the one who says what he says is known, and this science was written to appear in the early fourth century AH.
The occasion makes the parts of speech entwined with each other, so that connection is strengthened, and the composition becomes the same as the case of a tight construction that is compatible with the parts.
The Holy Qur’an has adopted a unique approach in its presentation of issues, in contrast to all previous and subsequent approaches. Sometimes he mentions a part
Today, the role of cloud computing in our day-to-day lives is very prominent. The cloud computing paradigm makes it possible to provide demand-based resources. Cloud computing has changed the way that organizations manage resources due to their robustness, low cost, and pervasive nature. Data security is usually realized using different methods such as encryption. However, the privacy of data is another important challenge that should be considered when transporting, storing, and analyzing data in the public cloud. In this paper, a new method is proposed to track malicious users who use their private key to decrypt data in a system, share it with others and cause system information leakage. Security policies are also considered to be int
... Show MoreCash studies on Biography few self, compared to what feet of analysis and criticism in the other arts as (novel, short story, poetry, theater, painting), however, is a biographical articles in the relatively few Arabic literature as presented in the other Arts, has taken this Art greater opportunity in our literature with his Taha Hussein (days), or (my life) to Ahmed Amin, or Fadwa Toukan (a nice trip, and difficult journey), or Jabra Ibrahim Jabra in the (first well) or (Princess Street), which forms taken from the self point of departure the desire to write a CV to try to familiarize readers with the information possible to the same creator, the remainder (ego) is the axis basis in a CV, gradually, starting from childhood through yout
... Show MoreThe present study involves experimental analysis of the modified Closed Wet Cooling Tower (CWCT) based on first and second law of thermodynamics, to gain a deeper knowledge in this important field of engineering in Iraq. For this purpose, a prototype of CWCT optimized by added packing under a heat exchanger was designed, manufactured and tested for cooling capacity of 9 kW. Experiments are conducted to explore the effects of various operational and conformational parameters on the towers thermal performance. In the test section, spray water temperature and both dry bulb temperature and relative humidity of air measured at intermediate points of the heat exchanger and packing. Exergy of water and air were calculated by applying the exergy
... Show MoreThe environment contemporary works for the insurance companies have seen a number of technological developments and changes rapidly in light of the intense competition in the insurance market, and this affects human behavior in the workplace, and to director in his work needs to be a set of managerial skills. so we find compensation activity in companies insurance needs a high managerial skills, so that compensation, director of the settlement procedure successfully. So research aims to test two hypotheses two major belongings variables search using some statistical methods to extract the results and interpretation and analysis (such as arithmetic mean, standard deviation, percentages, Alpha Cronbach's coefficient, Pearson correlation co
... Show MoreBackground: The anterior loop of mental nerve is commonly described as that part of the neurovascular bundle that transverses anterior and inferior to the mental foramen only to loop back to exit the mental foramen. The aim of the study is to evaluate the incidence and extension of anterior loop of mental nerve by using digital panoramic imaging system to avoid nerve damage during different surgical procedures in dentistry. Materials and Method: Panoramic image was taken for all 400 patients and stored in the computer. Then Horizontal and Vertical for the anterior loop extension when exist was measured and recorded in a special case sheet prepared for each subject. Results: Results indicated that out of 400 patients there were only 25 pat
... Show Morethis study was perform to defined the effect of fungus Metarhiziumanisopliae Sorokin with concentrations 5x101, 5x103 and 5x105 spore/ ml and Actelic insecticide with concentration 0.001% in in rate of germinate treated string bean seeds also study effect of packed bags in two different type: jute and polypropylene bags which treated with fungal suspension pervious mention and insecticide in rate infested the string bean seeds packed in it.Results of the study showed the following: Lower rate of weight loss of cowpea seeds appear in poly propylene bags 4.41, 5.95% after six months of treatment with 5x 105 spore/ ml and Actelic insecticide respectively compared with 15.08% to control treatment. The fungal concentrations and insecticide not
... Show MoreThe educational process depends on the means of conveying information from the teacher to the learner. Whenever appropriate, this means the learning process takes place better, faster, and with less effort, and the problem of research lies. The players lack learning in the meta-knowledge curriculum in basketball offensive skills than offensive skills. The aim of the research is to identify the effect of training exercises for educational numbers based on metacognitive skills in teaching some offensive skills with basketball. As for the research assignment, there are statistically significant differences between the results of the pre and post tests for the experimental group and in favor of the post tests. The experimental approach was used
... Show MoreIraq is Suffering nowadays from the criminal triad represented by the fiscal and administrative corruption, money laundering and terrorism, which are intertwined in a very related relations, as each of them support the other . Since the over growth has been one of its characteristics leaving behind a very dangerous negative effects whether it was social , economic or even political impacts . As a result , this trial is now represents a high risk that threatens the present and the future of Iraq . On the political , economic and social level , it is well to mention that the poor direct investment , the increasing rates of poverty , unemployment , inflation as well as the smuggling of goreign currency an
... Show MoreThe research seeks to identify the correlation relationship between strategic intelligence and fifth preparatory students’ achievement in mathematics. To achieve this objective, stratified random sampling were used based on participants’ gender and the branch of study. The sample consisted of (200) male and female fifth preparatory students for both (literary and scientific branch) who were displaced to Arbil city in Iraq for the academic year 2016-2017. As for research tool, the researcher administered strategic intelligence test to the study sample in the second semester which was designed by Ibrahim (2017), it includes (30) items divided into five domains (predictability, organized thinking, future view, motivation, and pa
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