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Evaluation of direct withholding tax procedures as a tool to increase tax proceeds : applied research in the General Tax Authority / Direct Deduction Department
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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.

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Publication Date
Sun May 10 2015
Journal Name
Al-academy
The system and Disorder of shape and content in Interior Design Educational halls in the Ministry of Labor and Social Affairs (Analytical study): رجاء سعدي لفتة
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Dealing with this study to find a link principle in the construction of the system and disorder to the promise of the principles and concepts of intellectual and philosophical form and content in the act of interior design of the halls education in the Ministry of Labor and Social Affairs , which leads to a reaction design objective and functionally and to increase the strength of the effect on users of the coaches and trainers . As it informs the side cognitive and developmental study of the design of the interior spaces . So it was the goal of research in the detection of the nature of the system and disorder with Focus indicators and the type of regulations and privacy and what constitutes the framework of knowledge in order to explai

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Publication Date
Wed Oct 05 2016
Journal Name
Al-academy
The Technical Experimentation in contemporary plastic arts
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The current research that entitled (t Technical Experimentation incontemporary plastic arts) deals with study in used techniques and the material's functioning and its variations in artwork.It present the following questions :- 1-Does technical experimentation for mate an important phenomenon in contemporary art.2-Does technical experimentation construct an ability in creating new constructive and formative achievement in plastic art ?.The research includes three chapters . the first one deals with the problem of the research and its limits with the specification of terms . the second chapter present the technical Experimentation in contemporary plastic art with shapes display . the third chapter involves conclusions with discussions . t

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Publication Date
Sun Apr 06 2014
Journal Name
Journal Of Educational And Psychological Researches
Effectiveness of cooperative learning in at the implementation of floral material for celli graph and decoration
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The purpose of this resesrh know (the effectiveness of cooperative lerarning implementation of floral material for calligraphy and ornamentation) To achieve the aim of the research scholar put the two zeros hypotheses: in light of the findings of the present research the researcher concluded a number of conclusions, including: -
1 - Sum strategy helps the learner to be positive in all the information and regulations, monitoring and evaluation during the learning process.
2 - This strategy helps the learner to use information and knowledge and their use in various educational positions, and to achieve better education to increase its ability to develop thinking skills and positive trends towards the article.
In light of this, the

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Publication Date
Wed May 18 2016
Journal Name
Al-academy
Representations of women in the subject of freedom: سهاد حسن مانع
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Artist kicks off in his production through creative artistic assimilation to the production of concepts and experiences, which can decode the artist blades through the re-built and converted to the subject of my mind according to the processes of analysis and synthesis. Artist need the expertise and experience to complete the technical work, and to develop taste aesthetic, and achieve certain goals belonging to Resume artist, diversity of artistic experiences between mechanism represents a female form and expression of contents and visions that carry letters of freedom in accordance with the creative visual surfaces embody the image of women, the main speeches adopted by propositions technical artists, and artists who relied female form

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Crossref
Publication Date
Tue Dec 01 2020
Journal Name
Al-khwarizmi Engineering Journal
Applying Trade-off Curve to Support Set-Based Design application at an Aerospace Company
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Companies compete greatly with each other today, so they need to focus on innovation to develop their products and make them competitive. Lean product development is the ideal way to develop product, foster innovation, maximize value, and reduce time. Set-Based Concurrent Engineering (SBCE) is an approved lean product improvement mechanism that builds on the creation of a number of alternative designs at the subsystem level. These designs are simultaneously improved and tested, and the weaker choices are removed gradually until the optimum solution is reached finally. SBCE implementations have been extensively performed in the automotive industry and there are a few case studies in the aerospace industry. This research describe the use o

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Publication Date
Wed Mar 01 2023
Journal Name
Iraqi Journal Of Physics
Bandwidth Improvement of a Cone-Inverted Cylindrical and Cross Hybrids Dielectric Resonator Antennas
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In this work, two cone-inverted cylindrical and cross-hybrid dielectric resonator antennas are stacked and excited by the coaxial probe method with an operating standard resonant frequency of 5.438 GHz. A drawback of these standard Dielectric Resonator Antennas (DRAs) is their narrow bandwidth. For good antenna performance, a stacked DR geometry and a thick dielectric substrate having a low dielectric constant are desired since this provides large bandwidth, better radiation power, reduces conductor loss and nonappearance of surface waves. Many approaches, such as changing the shape of the dielectric resonator, have been used to enhance bandwidth. Using DRA, having the lowest dielectric constant, increases the bandwidth and the electroma

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Crossref
Publication Date
Sun Aug 06 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Ecological Aspects of Dwelling Position For A previous Case of Kala – azar in South of Baghdad , Iraq
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         This is a contribution to study the situation of a dwelling of previous case of kala- azar in the endemic area (AL-Mahmodiya/ AL-Rasheed district) about 25 km south of Baghdad.  In order to assess the possible ecological causes of the incidence and the prevalence of visceral leishmaniasis, in one of the well-known foci of the disease in the central region of Iraq. It was found that the human dwelling position and ecological factors affect the infection with this disease.

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Publication Date
Tue Feb 28 2023
Journal Name
Iraqi Journal Of Science
Comparison of Allele Frequency of Uromodulin Gene rs13333226 and rs13333144 in a Sample of Iraqi Patients on Dialysis
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      Chronic kidney disease (CKD) is a major public health concern around the world. UMOD gene variants are linked to a higher incidence of hypertension and CKD in the general population. This study aimed to investigate the role of uromodulin rs13333226 and rs13333144 genes association with chronic kidney disease.The study samples were divided into two groups. The first group included 100patient samples and 70 chosen among them were under the dialysis and had kidney failure aged between 18-88 years old. The second group included 30 samples from healthy individuals who were used as a control. One of the ways used to identify the genotype is the tetra-primers amplification refractory mutation system–polymerase chain reaction (ARMS

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Publication Date
Mon Mar 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Investigation of Linear Polarization for a Specimen Insulator of Scanning Electron Microscope in Sense of Mirror Efectronic Phenomenon
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    An analytical procedure has been carried out to measure the charge that may be trapped in an insulator sample of scanning electron microscope. It mainly concerns the determination of the deduced polarization charges by means of mirror effect phenomenon. Several relations related to such issue have been modified so as to be applicable for regarding charges due to polarization in linear and isotropic material. Consequently, the potential arises as a result for both trapped free and polarization charges which is set up. Actually the well-known magnification factor method is adopted to be a case study to implement the introduced approach. Results have clearly showed that the polarization charge significantly influences the Coul

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Publication Date
Thu Sep 30 2021
Journal Name
Iraqi Journal Of Science
Detection of Serum Levels of IL-17 and CCL-5 in a Sample of Iraqi Pulmonary Tuberculosis Patients
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      Cytokines and chemokines are small-secreted proteins involved in many aspects of cell development, differentiation, and activation functions. A prominent characteristic of these molecules is their effect on the immune system in relation to the development of cell trafficking and immune tissues and organs. Furthermore, they play an important role in initiating and coordinating the organized and sequential recruitment and activation of cells into Mycobacterium tuberculosis-infected lungs. We aimed to evaluate the levels of interleukin -17 (IL-17) and the chemotactic chemokine (C-C motif) ligand 5 (CCL5) in the sera of pulmonary tuberculosis (PTB) patients. About 90 subjects were included, involving 5

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