This research seeks to try to address one of the important issues in society that prevents the state from achieving its social, economic, political and financial goals, represented by the low tax proceeds, through which it can achieve those goals. What is reflected on the tax proceeds, knowing that the General Tax Authority does not take into account the issue of analyzing the opportunity cost of corporate capital as one of the profit indicators when setting the annual controls, which leads to a decrease in the tax proceeds, and therefore the research objective will be to shed light on the importance of adopting the concept of analysis The opportunity cost by the General Tax Authority to achieve a tax proceeds commensurate with the number of those companies in Iraq and the amount of their capital, and at the same time motivating and encouraging limited companies that do not have any economic activity to search for alternative opportunities to invest their capital and turn their losses into profits.
In this work, the effect of the addition of bright nickel plating and silver carried out by the electroplating method has been studied, on the coating of copper nanoparticles on the copper base metal via the process of thermal evaporation. The improvement of the solar absorber using CuNP in combination with the bright nickel and silver was obtained to be better than copper nanoparticles individually. A bright nickel enhanced the absorbed thermal stability. Also, other optical properties, absorptions, and emissivity slightly decreased from (93% to 87%), while the existence of silver had a slight impact on absorption of about (86.50%). On the other hand, thermal conductivity was evaluated using hot disk analyzer. The results showed a good
... Show MoreIn this paper, Nordhaus-Gaddum type relations on open support independence number of some derived graphs of path related graphs under addition and multiplication are studied.
يهدف هذا البحث إلى تأصيل الإستدلال بالقاعدة العقائدية، وبيان ضوابطه، وإبراز نماذج من أهم تطبيقاته المعاصرة، وقد أعتمد مناهج من أهمها المنهج الإستقرائي والمنهج المقارن ، وتناول البحث التعريف لقصص النبوة فى الأديان السماوية ، وعرض بعض الدراسات السابقة التى تناولت نفس الموضوع ، ثم تطرق البحث لذكر نماذج من قصص الأنبياء من الديانات السماوية الثلاث ، وتوصل البحث الى أن الأديان السماوية رغم بعض الإختلاف
... Show Moreتهدف الدراسة الحالية الى استعمال الانموذج اللوجستي ثنائي المعلم في تدريج مقياس الشخصية الافتراضية المتعدد الابعاد لطلبة الجامعة وفقا لنظرية الاستجابة للفقرة، والخروج بتعميم لنتائج البحث والوقوف على الاجراءات العلمية المناسبة وتوفير تطبيق عملي علمي صحيح لاعتمادها من قبل الباحثين. وقد اتبعث الباحثة الاسلوب العلمي من خطوات واجراءات في عملية بناء المقياس حيث حدت ابعاد الشخصية الافتراضية المتمثلة بسبع ابعا
... Show MoreResearch questions start from the fact that what the Arab origins of education indicted . First question are :
- To what extent the subject of assets acquired a specific meaning in the Arabic books and educational subjects ? Is these selections are reflected on the classification of assets and their types ?
- What’s the nature of the content ? .Is there a consistency between the meaning and content ?
- What entrances handling and curriculum approach and tactics are in those books ?
- Is the assets subject introduced within the grade best suited ?
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... Show Moreتهدف هذه الدراسة إلى معرفة الفرق في التحصيل الدراسي في الكيمياء والاتجاه نحو العلوم بين طلاب التخصص العلمي وطلاب التخصص الصناعي الصف الأول كلية التربية ابن الهيثم، كذلك تهدف الدراسة إلى معرفة العلاقة بين التحصيل الدراسي في الكيمياء ودرجات اختبار نهاية الفصل في الكيمياء، والمعدل التراكمي بعد أخذ المقرر الدراسي والاتجاه نحو العلوم بالنسبة لطلاب التخصص العلمي وطلاب التخصص الصناعي.
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... Show MoreThis study investigated the prevalence of quinolones resistance proteins encoding genes (qnr genes) and co-resistance for fluoroquinolones and β-lactams among clinical isolates of Klebsiella pneumoniae. Out of 150 clinical samples, 50 isolates of K. pneumoniae were identified according to morphological and biochemical properties. These isolates were collected from different clinical samples, including 15 (30%) urine, 12 (24%) blood, 9 (18%) sputum, 9 (18%) wound, and 5 (10%) burn. The minimum inhibitory concentrations (MICs) assay revealed that 15 (30%) of isolates were resistant to ciprofloxacin (≥4µg/ml), 11 (22%) of isolates were resistant to levofloxacin (≥8 µg/ml), 21 (42%) of isolates were re
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هدف البحث إلى معرفة تقويم الكفاءة الادارية لأعضاء اللجان المشرفة على التطبيقات التدريسية في كليات التربية بجامعة بغداد من وجهة نظر التدريسيين المشرفين عليها. اعتمد البحث المنهج الوصفي التحليلي. وتكون مجتمع البحث من (162) مشرفاً على التطبيقات التدريسية من كليات التربية/ جامعة بغداد، واختيرت عينة البحث بالطريقة العشوائية البسيطة، وبلغ عدد أفراد العينة (120) مشرفاً من الكليات آنفة الذكر. وتم بناء استبانة تضمنت (35)
... Show MoreA factorial experiment was applied with four replicates on rosemary plants (Rosmarinus officinalis L.) grown in pots inside the glasshouse of the Department of Biology, College of Science, Salahaddin University, Erbil, Iraq, during April, 2019 to July, 2020, to determine the effects of soil moisture content ( SM1: 100% and SM2: 60% field capacity), nitrogen fertilizer (N1: 100, N2: 200 and N3: 300kg/hectare), and magnesium fertilizer (Mg1: 0.0, Mg2: 30 and Mg3: 60kg/hectare) and their interactions on some growth characteristics and essential oil content of rosemary plants. Two cuttings were taken from rosemary shoots (on March, 2020 and July, 2020) after 12 and 15 months of planting respectively. Results showed that cutting 1:
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The search in these subjects makes an importanl accomplishment in the study of the scientific life in that (era) specialy what the wonen had from a scientific and social level in that(age) the studies of the scientestis which were brilliant in the this era never hed the same as the first scientests . because of the common mistakes toward some resesrchers