Preferred Language
Articles
/
jpgiafs-105
Settling Accounts of tax According to the unified Tax A Suggested Mechanism for: Application in the general Commission for Taxes
...Show More Authors

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.

Crossref
View Publication
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The effects of recently political transformations in changing democratic doing values in Iraq (( Theoretical – analytical vision between the reality and challenges ))
...Show More Authors

Iraq has confronted a huge political transformations after 2003 which resembled and presented rapid changes from totalitarian regime into democracy's system , this phenomenon has become a feature embodied in a new political system, specifically is being a price for previous deprivation and despotism .So that, the nature of political work has been changed as a result of practicing new democratic values ,but the real challenges appeared by depending on the conformity and political compromise in dealing with all of crises and problems in the political life .
The future of political work in this nascent democracy could be prepared according to fulfillment an active doings values stretched on national unity and forgiveness from one side ,t

... Show More
View Publication Preview PDF
Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the relationship between the prices of wheat and rice importer in Iraq and crude oil prices and the exchange rate using the ARDL model
...Show More Authors

Since the beginning of 21st century, the prices of Agricultural crops have increased. This Increases is accompanied with that increases of crude oil prices and fluctuation of a dollar exchange rate as a dominant currency used in the global trade. The paper aimed to analysis the short run and long run cointegration relationships between prices of some of Agricultural crops imported by Iraq such as wheat and rice crops and both the crude oil prices and the Iraq dinar exchange rate a gained America dollar using ARDL model. The results show the long run equilibrium between they three variable throng the error correction mechanizem. The results also show the significant and economically sound effects of cru

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Apr 01 2020
Journal Name
Indian Journal Of Ecology
Effect of Organic, Mineral Fertilizers and Foliar Application of Humic Acid on Growth and Yield of Corn (Zea mays L.)
...Show More Authors

Scopus (16)
Scopus
Publication Date
Tue Jun 03 2025
Journal Name
Journal Of Umm Al-qura University For Applied Sciences
Application of Benesi–Hildebrand and Tauc approaches of new synthesized Schiff bases interacted with two types of electron acceptors modules
...Show More Authors

This study has three parts, the first one is the synthesis of a novel Schiff bases by the condensation of guanine or 9-[{2-hydroxyethoxy}methyl]-9H-guanine with variety aldehydes to yield four different bases as follows: (E)-2-((4-nitrobenzylidene)amino)-1,9-dihydro-6H-purin-6-one (S1), (E)-2-((4-methoxybenzylidene)amino)-1,9-dihydro-6H-purin-6-one (S2), (E)-2-((2-hydroxybenzylidene) amino)-9-((2-hydroxy ethoxy)methyl)-1,9-dihydro-6H-purin-6-one (S3), and (E)-2-(((9-((2-hydroxy ethoxy)methyl)-6-oxo-6,9-dihydro-1H-purin-2-yl)imino)methyl)benzoic acid (S4). Then, spectroscopic analyses such as Elemental Analysis, UV/VIS, Mass spectra, FTIR, 1H,13C-NMR were made to recognize these bases. In the second part, the ability of synthesized bases to

... Show More
View Publication
Scopus Crossref
Publication Date
Mon Sep 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Modeling of a Sulfonation Reactor in a Detergent Factory
...Show More Authors

View Publication Preview PDF
Publication Date
Thu Jun 20 2019
Journal Name
Baghdad Science Journal
Taxonomy of Memory Usage in Swarm Intelligence-Based Metaheuristics
...Show More Authors

Metaheuristics under the swarm intelligence (SI) class have proven to be efficient and have become popular methods for solving different optimization problems. Based on the usage of memory, metaheuristics can be classified into algorithms with memory and without memory (memory-less). The absence of memory in some metaheuristics will lead to the loss of the information gained in previous iterations. The metaheuristics tend to divert from promising areas of solutions search spaces which will lead to non-optimal solutions. This paper aims to review memory usage and its effect on the performance of the main SI-based metaheuristics. Investigation has been performed on SI metaheuristics, memory usage and memory-less metaheuristics, memory char

... Show More
View Publication Preview PDF
Crossref (3)
Clarivate Crossref
Publication Date
Thu Mar 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
The Surface Hardness Measurement of Stone and Improved Die Stone After the Addition of a Mixture of Chemical Additives with Different Proportion
...Show More Authors

Background: Incorporation of chemical additives has long been a technique used to improve properties of the gypsum products. The purpose of this work was to study the effects of adding a combination of gum Arabic and calcium hydroxide to a type III dental stone and type IV improved die stone with different proportion. The effect on water/powder ratio, and surface hardness was determined. Material and method: Both material stone and die stone were blended with two proportion of additives so that each material was mixed twice but with different proportion of gum Arabic (0.1% and 0.2%) and calcium hydroxide (0.5 % and 0.3%). Data for hardness were subjected to two-way analysis of variance. Results: The results revealed that the chemical additi

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
Identifying the leading sector in the Iraqi economy through the interrelationships between sectors - applied research
...Show More Authors

 

   Analyzing the size of the interrelationships between the main economic sectors in the Iraqi economy is an important necessity to know the impact of each sector on other economic sectors on the basis of the interrelationships and reciprocity between them, and what these relationships have achieved in terms of enhancing development and increasing the gross domestic product. To achieve the objectives of the study, we relied on mathematical (quantitative) analysis using user-product tables. Issued by the Ministry of Planning / Central Bureau of Statistics and Research (Directorate of National Accounts) for the economic sectors that make up the Iraqi economy. The study conc

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Recantation By The Al-Zaher People And Its Effects in Derivation
...Show More Authors

nouns , because deriving these names will lead to eternity which is impossible, and restrict the derivation only in agent nouns from their verbs, and the adjective names from their adjectives with the condition of truth in derivation.
The derivation of “Allah” names was denied due to a creed thoughts, because saying that “Allah” names is derived will not describe the eternal essence of “Allah”, and if it were derived this will make “Allah” is a Compound from his essence and Attributes.
The Al-Zaher people had recant the derivation of the agent nouns by preventing the derivation of “Allah” names because it will make “Allah” is a Compound from his essence and Attributes.
The Al-Zaher people had recant from

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
Positive thinking and its relationship to academic achievement in art history
...Show More Authors

This study was conducted for the purpose of exploring the relationship between positive thinking and academic achievement in art history. And it relates to the student’s personality, intelligence, abilities and economic and social level. The sample of the study consisted of (40) male and female students from the first stage students - Department of Art Education in the Faculty of Fine Arts / Morning Study, A positive thinking questionnaire was applied to them, and the study found that there is no positive relationship between positive thinking and academic achievement in art history.   

View Publication Preview PDF