The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reached a number of important results, that tax exemptions have an active role in reducing the tax evasion phenomenon, as well as that tax exemptions lead to the achievement of tax justice among taxpayers by taking into account their personal and family circumstances.
Mannich base is a versatile compound that can be easily modified to introduce different functional groups, allowing for the creation diverse selection of items with varying features. Additionally, the Mannich reaction is a valuable tool in organic synthesis, due to the fact it provides an effortless and efficient approach for synthesizing C-N bonds. Overall, The Mannich base and even its derivatives are essential in many aspects of chemistry and its complexes are in the pharmaceutical industry. Studies have revealed that it shows good anti-cancer, anti-mycobacterial, remarkable anti-HIV, anti-tubercular, anti-convulsant, anti-fungal, antiviral, antitumor, cytotoxic activities and in industrial applications such as in the creation of polymer
... Show MoreThe research seeks to identify the impact of fraud detection skills in the settlement of compensatory claims for the fire and accident insurance portfolio and the reflection of these skills in preventing and reducing the payment of undue compensation to some who seek profit and enrichment at the expense of the insurance contract. And compensatory claims in the portfolio of fire and accident insurance in the two research companies, which show the effect and positive return of the detection skills and settlement of the compensation on the amount of actual compensation against the claims inflated by some of the insured, The research sample consisted of (70) respondents from a community size (85) individuals between the director and assistan
... Show MoreThis study dealt with the management strategy as an independent variable and the integrated industrial distribution as a variable. The study aimed at finding the integrated industrial distribution that fits with the management strategy in providing the needs of the firm on the one hand and reducing the cost of management that is reflected in increasing its profits.
The researcher selected the data from (130) decision makers in the corporation and used the questionnaire as a tool for collecting data and used a set of statistical tools and tools suitable for the nature of information and were processed using the data analysis system (SPSS version 24) Based on the analysis of the responses of the sample and the test of correlation and
The research aimed to achieve many objectives represented in two variables, which are the impacted factors and the aggregate planning alternatives of workforce in Educational Al- yarmouk Hospital , This research started from a problem focused on finding solutions to the demand’s fluctuation or the energy limitation while the study importance is emerged from diagnosis the suitable strategy and adopt the suitable alternatives due to their importance in meeting the demand for the health service submitted by the hospital .This study based on choosing assumptions of connection relationship and the impact among the mentioned variables in the(surgery and internal diseases) departments. The research is dependent on ch
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spectra and J>hysical methods,selected metals,which were Cu11
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Mn11,Co11,Fe" and Hg11 were reacted with ligand to &
The research (The Aesthetics of Lumia Art in Contemporary Textile Arts: An Analytical Study) included four chapters, the first to explain the research problem summarized by the question: Does the art of Lumia achieve aesthetic values in contemporary textile arts?, and aims to: Identify the aesthetics of Lumia art and its applied uses in contemporary textile arts, within the time period (2013-2022). The third chapter included: research procedures and sample analysis (4) models according to the descriptive analytical approach, and the fourth chapter dealt with: results, conclusions and recommendations as well as sources.
This research examines the future of television work in light of the challenges posed by artificial intelligence (AI). The study aims to explore the impact of AI on the form and content of television messages and identify areas where AI can be employed in television production. This study adopts a future-oriented exploratory approach, utilizing survey methodology. As the research focuses on foresight, the researcher gathers the opinions of AI experts and media specialists through in-depth interviews to obtain data and insights. The researcher selected 30 experts, with 15 experts in AI and 15 experts in media. The study reveals several findings, including the potential use of machine learning, deep learning, and na
... Show MoreIranian stories have been one of the most important aspects of Iranian society's culture and have reflected us as a mirror of all its cultural, societal and political dimensions.Among the important elements of the story can be the creation of space and the movement and the creation of characters and conflict and content and the angle of vision and landscape, language and subject. Studying the elements of the story leads to more understanding and determining the strength and skill of the author by studying the elements of his story. The story of Rustom and Suhrab is also one of the many stories in which the elements of the story are often noticed and show the skill of the great professor Al-Fardousi to benefit from these eleme
... Show MoreThis research was distributed into two sections, the first section was concerned with the concept of value for De Saussair and its methodological impact on his linguistic structural conceptions with respect of the distinction between synchronism and diachronism, the value role of linking function between the sounds and the though, the basing of his theoretical conception on the language being a form and not a material according to this principle and the value impact on the demonstration that the linguistic element acquires its functional importance from the relations inside the language system. It also stopped at the methodological impact of value on defining the analytical linguistic unit and the value role in semantics through the prin
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