The research aims to evaluate the direct deduction department’s procedures for the process of collecting income tax using the direct deduction method for state departments and the public sector in light of direct deduction tax instructions No. (1) of 2007 and Income Tax Law No. (113) of 1982 (amended) through Giving a clear idea of the reality of tax collection procedures because this type of tax is one of great importance because it contributes to the provision of financial revenues to the state to finance its expenses and direct the economy towards achieving its social, economic and political goals. The researcher makes comparisons between the procedures of the General Tax Authority in collecting the tax and what was approved by the issued instructions and presenting some conclusions and recommendations that could contribute to evaluating the procedures of the Authority in collecting the tax according to this type of tax. Taxes, and the number of the Authority’s employees who are assigned to audit the direct withholding tax for state employees, whose number is (2) employees, as well as the presence of a clear reluctance by the General Authority for Taxes in the field of field audits to ensure that the calculation of the direct withholding tax is correct and to ensure that tax deductions are transferred on time.
The aim of this paper is to derive a posteriori error estimates for semilinear parabolic interface problems. More specifically, optimal order a posteriori error analysis in the - norm for semidiscrete semilinear parabolic interface problems is derived by using elliptic reconstruction technique introduced by Makridakis and Nochetto in (2003). A key idea for this technique is the use of error estimators derived for elliptic interface problems to obtain parabolic estimators that are of optimal order in space and time.
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Abstract: The aim of this study was to identify the Distress Tolerance among the Employees in Media and Communication in Baghdad.and to identify the significance of the differences between sex ,scientific specialization ,age,and marital status. and the researcher used the Distrees Tolerance measure for Simon &Gahar 2005. The sample of the study consisted of(37)Employees.The Scale of Distrees Tolerance were used as the study tools after being checked for their Validity and Reliability. The research results indicated that employees have high scores on the scale of stress tolerance and that there are statistically significant differences between the age groups and between married and unmarried people a
... Show Moreتحتل أدوات السياسة المالية (الإنفاقية والإيرادية) مكانة مهمة بين أدوات السياسات الاقتصادية الأخرى لما تتمتع به من تأثيرات اقتصادية واجتماعية على مجمل النشاط الاقتصادي .
وفي بحثنا هذا سنركز على الآثار الاجتماعية لأدوات السياسة المالية (الإنفاق العام والإيراد العام) لما للتنمية الاجتماعية من أهمية متزايدة في عالمنا اليوم خاصة فيما يتعلق بمقوماتها غير المادية المتمثلة في خدما
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This study was conducted in the plant protection department/ College of Agriculture/ University of Baghdad to evaluate the efficiency of physical agents ozone, ultraviolet radiation, microwave for destroying afla produced in corn seeds. An isolate af A.flavus producing Aflatoxin B1 was obtained from plant protection dept. college of Agric. University of Baghdad. Results showed destroy toxin AFLA B1 the effect of radiation microwave in the media of Japex degree 80 and 100 co 57.14% and 85.71%, respectively, and for 20 sec, compared to the treatment comparison 0.00% as found significant differences were apparent between transactions and the treatment of comparison, as and notes the existence of a significant dif
... Show MoreDigital commercial advertising depends on artistic formations to achieve attraction and arousal of attention, which is one of the most important communication factors that the designer seeks to achieve and is considered a key key to recognizing the beauty of the topic and its functional value. Reframe formal vocabulary.
The research included the introduction and includes the research problem and the need for it, which focused on the following question: What is the aesthetic role of artistic formation in the design of commercial advertising?
The aim of the research was: To reveal the aesthetic role of artistic formation in commercial advertising.
It also included the importance of research and research boundaries, as well as def
The concept of social graphic design is one of the most critical areas that highlight the designer's knowledge of social responsibility by employing design skills in community awareness. This study focused on defining social graphic design, the meaning, practices, and strategies for designing awareness posters. This study reviewed two examples of awareness posters that reflect the Saudi designer's practices. The results summarized that social graphic design is a concept not taught directly but gained from permanent practice in designing awareness posters that interact with community issues. The designer's understanding of his social events and their sensing in the visual form of a poster reflects the designer's social awareness. Social g
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The political movements of Islam are among the most prominent phenomena of the popular uprisings witnessed by the Arab world. However, this rise and the rise of some movements led to many problems on the political theses of Islam, especially those associated with the ideas of Islamic ideologues and their slogan Legitimacy and the authorities as the origin of the divine, and said the application to achieve the Islamic solution, and then became the state in theses of some Islamists a tool to apply the law and then the preservation of religion.
This study aimed to recognize and understand the concept of strategic management accounting (SMA) and how it's the effect on the competitive advantage for industrial companies in Jordan. The study's importance arises due to the lack of Arab studies that dealt with this topic, in addition to the important and vital role of strategic management accounting on companies that represent the artery of the decision-making process, and to identify the benefits associated with SMA technology. The necessary data were collected through the literature review and theoretical study of the references that relevant to the study subject, in addition to a questionnaire developed for this purpose, the study used (124) out of (250) questionnaires tha
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Abstract:
Typological analysis about the negation marker in different languages is one of the fields of research that has attracted much attention. In Persian language, this constituent has been analysed from different aspects. This study aimed to analyse different aspects of negation marker in the adjectives, the noun phrases and the verb phrases based on typological analysis. Many studies have been revealed that the negation in adjectives has shown lexically and morphologically. In the noun phrases, /hich/ has used as a negative marker necessarily marking the verb phrase as negative too. In the verb phrases, negation occurs morphologically by the addition of the prefix /n
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The article describes a study on the role of vitamin C as a protective agent for the teeth, gum, and implants using quantum chemical calculations and polarization tests. The Density Functional Theory (DFT) at 6-311G (d, p) basis set is used to estimate the ability of vitamin C to inhibit the corrosion of the abovementioned parts. The experimental study was performed in a at human body media simulator (Hank’s balanced salt solution) at a temperature of 37°C. The compound was optimized for its ground state, physical properties, and corrosion parameters. Further, HOMO, LUMO, energy gap, dipole moment, and other parameters were used to predict the inhibitor’s efficiency. Gaussian 09, UCA-FUKUI, MGL tools, DSV, and LigPlus software was used
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