Coordination between real estate and income tax and its impact on the tax outcome: Applied research in the General Authority for Taxes

Mohammed Mobarak Shukor; Dr.Nidhal Raaof Ahmed; tax proceeds; أ.م.د.نضال رؤوف احمد

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Publication Date

Fri Sep 30 2022

Journal Name

Journal Of Accounting And Financial Studies ( Jafs )

Volume

17

Issue Number

60

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Coordination between real estate and income tax and its impact on the tax outcome: Applied research in the General Authority for Taxes

real estate tax

income tax

tax proceeds

Mohammed Mobarak Shukor

Dr.Nidhal Raaof Ahmed

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The research aimed to demonstrate the possibility of benefiting from the coordination between real estate and income tax as the independent variable on the tax outcome as the dependent variable as the dependent variable. Which were practiced within rented buildings, as information was obtained from real estate owners, and the annual controls for the year 2021 were relied upon in the process of calculating the tax amounts expected to be obtained. used in the tax inventory process lacks seriousness and continuous updating

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Publication Date

Sat Sep 01 2018

Journal Name

Polyhedron

Novel dichloro (bis {2-[1-(4-methylphenyl)-1H-1, 2, 3-triazol-4-yl-κN3] pyridine-κN}) metal (II) coordination compounds of seven transition metals (Mn, Fe, Co, Ni, Cu, Zn and Cd)

The 1

3-dipolar cycloaddition “click” reaction between an azide and an alkyne to give a 1

2

3-triazole was reported by Huisgen in 1961 [1]. In 2002 the Copper(I)-catalyzed Azide-Alkyne Cycloaddition (CuAAC) to prepare a 1

2

3-triazole was reported [2]

[3]. The existence of relatively basic nitrogen atoms in the 1

2

3-triazole rings

and the possibility of introducing additional donor groups in the substituents (Fig. 1)

made the CuAAC “click” reaction an attractive method to prepare differently substituted 1

2

3-triazoles. These compounds have been used as ligands to coordinate to various metal ions that display a range of applications such as in electrochemical and photochemical studies

in supramolecular chemistry

magnetism

metal-ion sensing and catalysis [4]. The reasons for the success of the “click” reaction

is that it is easy to carry out and is widely applicable. It is not affected by a variety of functional groups

and can be carried out with a variety of Cu(I) catalysts and solvents

including aqueous conditions. The Cu(I) catalysts overcome the high activation energy barrier of the non-catalyzed Huisgen reaction by changing the mechanism of the reaction. A large variety of copper catalysts can be used for the CuAAC reaction

on condition that the maximum concentration of Cu(I) species is generated during the reaction. The pre-catalyst can be a Cu(II) salt (usually CuSO4) together with a reducing agent (often sodium ascorbate) or a Cu(I) compound in the presence of a base or amine ligand and a reducing agent to prevent oxidation to Cu(II). Some strong oxidising cupric salts or complexes such as Cu(OAc)2 also work. The solvent is very flexible from organic to aqueous

with the most commonly used combination water + an alcohol (t-BuOH

MeOH or EtOH). The key role of the solvent or solvent mixture is to solubilize the substrates and Cu(I) catalyst in order to ensure rapid reactions. Such aqueous conditions are very useful for biochemical conjugations

as well as for organic syntheses. We recently reported on the synthesis of a series of differently substituted 1

2

3-triazole chromophores

the substituted 2-(1-phenyl-1H-1

2

3-triazol-4-yl)pyridine ligands [5]

see Fig. 2 middle

with substituents R = H (L1)

CH3 (L2)

OCH3 (L3)

COOH

F

Cl

CN

CF3

O(CH2)3CH3 and N(CH3)2. These versatile ligands were found to coordinate to various first row transition metals

such as manganese

cobalt and nickel [6]. Here we extend the series to include more first row transition metal(II) coordination compounds

iron

copper and zinc

as well as a second row transition metal(II) coordination compound

cadmium

containing the 2-(1-(4-methyl-phenyl)-1H-1

2

3-triazol-1-yl)pyridine chromophore (Fig. 2 right with R = CH3). This series of seven novel coordination compounds is the first series of pyridyl-triazole based transition metal coordination compounds where seven different transition metals are coordinated to the same 1

2

3-triazole chromophore

namely 2-(1-(4-methyl-phenyl)-1H-1

2

3-triazol-1-yl)pyridine.

Kinaan M

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Publication Date

Wed Mar 30 2022

Journal Name

Journal Of Educational And Psychological Researches

Analyzing the content of the chemistry textbook for the third intermediate grade according to the skills of knowledge economy

content analysis

knowledge economy

knowledge economy skills

Ghassan Hamid Rasool

Zainab Aziz Ahmed

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The current research aims to identify the extent to which cognitive economics skills are included in the content of the chemistry textbook for the third intermediate grade, and the research sample was represented in the chemistry textbook for the third intermediate grade. A list of knowledge economy skills was prepared (6) main skills (basic skills, communication skills, thinking skills, work skills Group, information-gathering skill, behavioral skills (and (20) sub-skills) (reading, writing, operations, computer skills and employability, oral expression and written communication, dialogue, persuasion, influence and arousal, analysis, problem-solving, decision-making, suggestions and hypotheses and employing them. Controlling, directing

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Publication Date

Tue Jun 30 2020

Journal Name

Iraqi Journal Of Market Research And Consumer Protection

EVALUATION OF SPORTS AWARENESS AMONG WOMEN AT THE UNIVERSITY OF BAGHDAD FOR THE PERIOD 2011-2016 AND STUDY THE FACTORS AFFECTING THEIR PARTICIPATION IN SPORTS ACTIVITIES: EVALUATION OF SPORTS AWARENESS AMONG WOMEN AT THE UNIVERSITY OF BAGHDAD FOR THE PERIOD 2011-2016 AND STUDY THE FACTORS AFFECTING THEIR PARTICIPATION IN SPORTS ACTIVITIES

Female participation

physical activities

overweight and obesity.

حمدية محمد

زهاد فوزي

فاطمة الغريباوي

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The exercise of activities and sports are of great importance to public health and to maintain the ideal health weight as well as the psychological and mental comfort of humans. The aim of this study is to determine the contribution and participation of educated females in physical activities at the University of Baghdad hall for the years 2011-2016, and to show the factors that influence women's contribution to physical activities at the university by selecting 100 students of males and 100 females' students randomly. During the questioning questions and statistical analysis of the questioning to find out the reasons for the discouraging contribution of the women to the various physical activities and try to find solutions and r

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Publication Date

Sat Feb 03 2018

Journal Name

Chinese Journal Of Physics

A true random number generator based on the photon arrival time registered in a coincidence window between two single-photon counting modules

True random number generators

Photon arrival times

Raghad Saeed

Shelan

Nahla Qader

Ahmed Ismael

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True random number generators are essential components for communications to be conconfidentially secured. In this paper a new method is proposed to generate random sequences of numbers based on the difference of the arrival times of photons detected in a coincidence window between two single-photon counting modules

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(19)

(14)

Publication Date

Sun Sep 01 2013

Journal Name

Journal Of Economics And Administrative Sciences

The reality of Taxation in Iraq and Aspect of it’s Development

الضرائب- التحاسب الضريبي- المحاسبة الضريبية- الهيئة العامة للضرائب- الضريبة الواحدة

الضرائب المتعددة- الضريبة التصاعدية- الضرائب النسبية- الضرائب التنازلية- الضرائب على الاشخاص- الضرائب على الاموال- الضرائب المباشرة- الضرائب غير المباشرة- ضريبة على الثروة- ضريبة الدخل.

Taxes -Taxation -The Tax Accounting -The General Foundation Taxes - Sole tax - Multiple taxes- Progressive – Proportional – Regressively - Personal taxes- Fund taxes- Direct taxes- Indirect taxes

Estate taxes- Income taxes.

ورقاء خالد

فداء عدنان

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This research is considered a simple attempt and effort which is it first and last target is to point at the procedures of the taxes account that aims to reduce the taxes from the persons and give free to the person who estimates the tax to practice what comes from the competent authorities to describe the person who estimates the tax and not an accountant who practice the accountant procedures which are imposed on him by the annual terms from higher administrations , So he can not evaluate state of the person who pay the tax , and he might be dissatisfied with his job , because his role can’t be activated from the general foundation taxes.

And so , this research includes four fields:-

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Publication Date

Sun Jun 26 2022

Journal Name

International Journal Of Corrosion And Scale Inhibition

Synthesis of polysulfanilamide by electro polymerization and its corrosion protective properties on 316L stainless steel in 0.2 M HCl

sana

Haider

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The electrochemical polymerization of the monomer sulfanilamide (SAM) in an aqueous solution at room temperature produces polysulfanilamide (PSAM). The Fourier Transform Infrared spectroscopy (FTIR) was used to investigate the properties of the prepared polymer layer that generated on the stainless steel (St.S) surface (working electrode) and Atomic Force Microscope (AFM) was used to characterize the morphology, topology, and detailed surface structure of polymer layer that generated on the surface. The corrosion behavior of uncoated and coated St.S were evaluated by using the electrochemical polarization method in a 0.2 M HCl solution and a temperature range of 293–323 K, the anticorrosion action of the polymer coating on stainless steel

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(5)

Publication Date

Sun Mar 03 2013

Journal Name

Baghdad Science Journal

Survey study of intestinal parasites on Fresh vegetables collected from some Baghdad Sales and its role in human infection

Wasan Addai

Yaheea Tomaa

Ban nori

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Fresh vegetables are an important part of a healthy diet. The consumption of raw vegetables without cooking or good washing can be a major rout of transmission to the parasitic infection. The goal of this study was to determine the intestinal parasitic contamination of fresh vegetables from vegetables sales markets in Baghdad province during the different above months of the year. A total of 303 samples of different vegetables were randomly selected from three wholesale markets distributed through different regions in Baghdad (East, West and South) and then were examined by a floatation method. The present study showed that the collected vegetables were contaminated with 12 species of intestinal parasites, and the total percentage of contam

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Publication Date

Wed May 06 2020

Journal Name

كلية التربية البدنية وعلوم الرياضة/جامعة بغداد

Disability Scale and Its Relationship With Cognitive Behavior On Some Basic Skills, Offensive Tactical Performance In Youth Soccer Players

موفق

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MO Khudhair, 2020

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Publication Date

Sun Mar 31 2019

Journal Name

Journal Of Pure And Applied Microbiology

Determination of Level of 25-Hydroxy Vitamin D3 in Patients with Multiple Sclerosis and Its Effect on Disease Activity

Mohammed Yawuz

Muhammad Qais Fadhil

Sarmad Abdulrasool

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Publication Date

Sat Jul 01 2023

Journal Name

Journal Of Engineering

Using of Constructed Wetlands in The Treatment of Wastewater: A Review for Operation and Performance: Review for Using of Constructed Wetlands in The Treatment of Wastewater: Operation and Performance

heavy metal

sand material

Treatment

Flow

Hybrid.

Duaa Sabah

Ayad Abd Al-Hamza

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Wastewater recycling for non-potable uses has gained significant attention to mitigate the high pressure on freshwater resources. This requires using a sustainable technique to treat natural municipal wastewater as an alternative to conventional methods, especially in arid and semi-arid rural areas. One of the promising techniques applied to satisfy the objective of wastewater reuse is the constructed wetlands (CWs) which have been used extensively in most countries worldwide through the last decades. The present study introduces a significant review of the definition, classification, and components of CWs, identifying the mechanisms controlling the removal process within such units. Vertical, horizontal, and hybrid CWs

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