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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
Tue May 16 2023
Journal Name
Political Sciences Journal
The Impact of the Internationalization of the Libyan Crisis on the Future of the Political Settlement
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The internationalization of the Libyan crisis and its accompanying militarization of the conflict have played a vital role in hindering to reach a comprehensive political settlement solution in Libya. The increasing international greediness in the Libyan energy resources and the geopolitical importance of the Libyan State led to the involvement of many international and regional powers in this crisis and transformed the Libyan crisis into “proxy war”.  Moreover, the Turkish direct military intervention in the Libyan crisis is considered as one of the main constraints facing the international and regional efforts to settle the Libyan crisis as a result of the Turkish insistence on its military existence in Libya to preserve i

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Publication Date
Thu Oct 30 2008
Journal Name
College Of Islamic Sciences
Return in the gift and its contraindications in Islamic jurisprudence and Iraqi law
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In his life, a person engages in different types of verbal and actual dispositions that result in various effects, some of which are necessary and not valid, such as selling, and some are not necessary for one of the two contracting parties, such as a mortgage or both, such as lending and agency. However, there are some actions that are sometimes necessary and not necessary at other times, such as a gift that indicates in its simplest sense. Owning money for another without compensation, it is one of the doors of benevolence and benevolence, and it is one of the attributes of perfection with which God, may He be glorified and exalted be He, described Himself. - And if this analogy is the difference - and distanced himself from greed, the

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Publication Date
Mon Oct 03 2022
Journal Name
International Journal Of Interactive Mobile Technologies (ijim)
A New Feature-Based Method for Similarity Measurement under the Linux Operating System
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This paper presents a new algorithm in an important research field which is the semantic word similarity estimation. A new feature-based algorithm is proposed for measuring the word semantic similarity for the Arabic language. It is a highly systematic language where its words exhibit elegant and rigorous logic. The score of sematic similarity between two Arabic words is calculated as a function of their common and total taxonomical features. An Arabic knowledge source is employed for extracting the taxonomical features as a set of all concepts that subsumed the concepts containing the compared words. The previously developed Arabic word benchmark datasets are used for optimizing and evaluating the proposed algorithm. In this paper,

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Publication Date
Wed Mar 30 2022
Journal Name
Iraqi Journal Of Science
Crawling and Mining the Dark Web: A Survey on Existing and New Approaches
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    The last two decades have seen a marked increase in the illegal activities on the Dark Web. Prompt evolvement and use of sophisticated protocols make it difficult for security agencies to identify and investigate these activities by conventional methods. Moreover, tracing criminals and terrorists poses a great challenge keeping in mind that cybercrimes are no less serious than real life crimes. At the same time, computer security societies and law enforcement pay a great deal of attention on detecting and monitoring illegal sites on the Dark Web. Retrieval of relevant information is not an easy task because of vastness and ever-changing nature of the Dark Web; as a result, web crawlers play a vital role in achieving this task. The

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Publication Date
Sat Jul 31 2021
Journal Name
Iraqi Journal Of Science
Studying the Chaotic Dynamics Using Rossler-Chua Systems Combined with A Semiconductor Laser
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     In this paper, two different chaotic dynamic systems are coupled using a semiconductor laser to produce a new chaotic system. These two chaotic systems are Rossler and Chua systems. X-dynamic of Rossler system was coupled optically using optical fiber as a carrier of signal with x, y, and z-dynamics of Chua system. The results were analyzed and the behavior of Chua system was found to be changing in time series which, in turn, changed the attractor. The Chua attractor was converted from double scroll to single scroll. The results obtained from connecting two different systems in chaotic behavior showed a remarkable increase in the bandwidth of Chua system. This increase in bandwidth opens up a wide field for many

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Publication Date
Thu May 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Mammographic Doses Measurement for A Thick Compressed Breast and the Relationship Between Them
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   This study was done in Baghdad teaching Hospital by using developed instrument type GIOHO and included a number of patients with compressed breast thickness (7,8,9,10)cm .

          The relationship between radiation dose and breast thickness was linear.  All results were compared with the international standered values that measured by the International Nuctear Agency and Europeon sources ,it was found that it is in consistance or has a little difference .

         The study showed that the mean absorbed dose may be determined by using TLD measurement below 10 mGy and the glandular dose was (1.45 mGy) and this can not b

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Publication Date
Fri Nov 30 2018
Journal Name
Iop Conference Series: Materials Science And Engineering
Estimating the PVT Properties for Crude Oil from a Southern Iraqi Oil Field
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Publication Date
Thu Dec 15 2022
Journal Name
Heat Transfer
The indirect solar dryers with innovative solar air heaters designs: A review article
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Abstract<p>The drying process is considered an effective technique for preserving foods and agricultural products from spoilage. Moreover, the drying process lessens the products' weight, volume, and packaging, which prompts a reduction in the products' transportation costs. The drying technique with solar energy represents an ancient method, still alluring due to solar energy abundance and cost‐effectiveness. In this article, the previous manuscripts concerned with studying and analyzing indirect solar dryer systems that utilize innovative solar air heaters (SAHs) are reviewed. The results and conclusions are discussed intensively to clarify the significance of utilizing this type of drying technique. The ef</p> ... Show More
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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Trees and their impact on humans And the environment from a Qur'anic perspective
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Show the greatness of Allah Almighty when contemplating the benefits of trees and plants in
Life in general and trees mentioned in the Koran in particular, do not have to meditate that
He acknowledges the greatness of the Almighty Creator, and his preference over man, that he is prepared for his livelihood
And give him what he can do in this life to the fullest.
  The study also stressed the need to urge people to this great blessing trees
By preserving them and wasteful wastefulness.
  The study also pointed to the need to guide people towards the aesthetics and improvements of
Look through and enjoy the beauty of trees, flowers, greenery and fruits ..

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Publication Date
Sun Jul 03 2016
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Danials model in concepts Acquisition of Education Principles on Studets at college of Education .
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The research aims at identifyiny the effect of (Danials Model) in concepts Acquisition of Education Principles on Students at college at Education The total unmber of Students , is (65) male and female Students distributed in two groups . The First group is the experiemental group which is taught the (Danials Model) and is (34) Students . The second groupe is the control group which is taught the traditional method of teaching and it is (31) Students . The researcher has matcheol between the two groupe by the following variables : the age , (in monthes) their intelligence their parents a cademic leve of education . The research has constructed a test of (20) items of multiple choice test . The reliability of The test has been cal

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