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Analysis of the tax policy strategy and its impact on the technical regulation of taxes (tax price)
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The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the dimensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.

The research started from the problem of exposure of the Iraqi tax system to several changes in the tax strategy from 2003 until now, as this led to a reflection on the technical organization of taxes, in terms of the tax exemption.And these many amendments to the tax system have a significant impact on tax revenue and tax justice, as well as leaving a clear impact on the distribution of the tax burden among the different types of companies, even if the direct withholding taxes.In order to achieve the goal of the research, the deductive approach was chosen in presenting the theoretical side, but in the practical side, the descriptive analytical approach was chosen to study the actual reality of the data. Working with it in relation to the fixed tax rate, and this is not what was claimed as a tax reclamation strategy, but rather it was a foreign investment entry strategy.The research based its most important recommendations on reconsidering the corporate tax rate and raising the tax rate in proportion to the increase in tax revenues

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Estimate the Partial Linear Model Using Wavelet and Kernel Smoothers
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This article aims to estimate the partially linear model by using two methods, which are the Wavelet and Kernel Smoothers. Simulation experiments are used to study the small sample behavior depending on different functions, sample sizes, and variances. Results explained that the wavelet smoother is the best depending on the mean average squares error criterion for all cases that used.

 

 

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Publication Date
Mon Jun 04 2018
Journal Name
Baghdad Science Journal
Designing and Constructing the Strain Sensor Using Microbend Multimode Fiber
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The microbend sensor is designed to experience a light loss when force is applied to the sensor. The periodic microbends cause propagating light to couple into higher order modes, the existing higher order modes become unguided modes. Three models of deform cells are fabricated at (3, 5, 8) mm pitchand tested by using MMF and laser source at 850 nm. The maximum output power of (8, 5, 3)mm model is (3, 2.7, 2.55)nW respectively at applied force 5N and the minimum value is (1.9, 1.65, 1.5)nW respectively at 60N.The strain is calculated at different microbend cells ,and the best sensitivity of this sensor for cell 8mm is equal to 0.6nW/N.

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Publication Date
Thu Jan 24 2019
Journal Name
Journal Of Education College Wasit University
Postmodernism and Technology in Don Delillo's Novel The White Noise
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This paper aims at investigating the effect of postmodernism and technology on the social life in Don Delillo's novel The White Noise. In this novel, Don Delillo portrays the chaotic life by using modern technology which has been presented by three ways. The first way is by television as being a source of information and entertainment. The second way is by the toxic event whereas the third is by Dylar's episode and its destructive consequences. He depicts that through the atmosphere of Jack's family plus its effects on the life and thoughts of the elders and society. He proves that technology is leading humanity not to safety, but to death. He further highlights that by showing the impact of technology on the life of the main charac

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
The Pressing References towards Abstraction in Arab and Islamic Art
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The Arab Islamic art was best known as pure abstraction or realism distorted from what is natural. The two styles, or one of them, was the most prominent in the Islamic arts, such as decoration, photography and architecture. The analogy that was prevalent in the non-Islamic world did not have a presence equivalent the aforementioned styles despite the great openness to the cultures of different countries, which characterized that stage, which resulted from the Islamic conquests, the conversion of many people to the Islamic faith, and their migration to the Islamic cities at the time, bringing with them their arts and methods of formulation. This makes us question the influential references that invite the Arab Muslim artist to follow the

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Crossref
Publication Date
Thu Oct 01 2020
Journal Name
The Asian Efl Journal
The EFL Students' Academic Buoyancy in Reading and Listening Skills
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This research aims at identifying the Iraqi EFL students' academic buoyancy in reading and listening skills and then finding out the difference between the two skills; Furthermore, finding out the five predictors differences of each of the two scales. Two academic buoyancy scales used to collect data. After achieving the scales' psychometric characteristics, they are submitted to the study sample. The sample of (100) female students selected according to the stratified random method from the second class at the Department of English\ College of Education for Women\ University of Baghdad. The results show that the students have academic reading buoyancy and have not academic listening buoyancy; the difference between the two abilities shows

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Scopus
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
Adapting the rhetorical concepts architecturally Excerption and inclusion as example
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Excerption and inclusion are two terms in Arabic rhetoric. The excerption is defined as a taking a part of text from Holly Quran or Hadith and put it in a poem, verse line, or put it in a prose text. But the linguistics expand the concept of this term to include taking from another sciences and knowledge, like Grammar, Philology, and Prosody.
Inclusion is defined as taking a verse line or part of verse line from another poet to put it in a new poem, it is necessary that the poet who take the text should declare it, and if he hides it, it will be plagiarism.
This search is use these two terms in architecture, we have now new two terms in architecture, first one; architectural excerption, it means the designer takes a part of religio

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Publication Date
Mon Jan 01 2018
Journal Name
Research Journal Of Pharmacy And Technology
The Relationship between Clinic Pathological Characteristics and Follicular Thyroid Lesion
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Study was done in the period between (2015–2017) in biology department in college of Education for pure science/Ibn Al-Haitham at Baghdad University and in Pathology department/college of medicine at Al-Nahrain University. The study was retrospectively designed. The clinicopathological parameters were obtained from patients’ admission case sheets and pathology reports (age, gender). The presents study included 120 patients having thyroid nodules, classified according to results of histopathology into 4 groups, 30 patients within each; the first group included patients with follicular adenoma, the second group included patients with follicular carcinoma, the third group included patients with follicular variant of papillary carcinoma (FV

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Publication Date
Fri Mar 15 2019
Journal Name
Journal Of The College Of Education For Women
The Moral Value in Iraqi Society between Change and Constant
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The problem of constant and change values is one of the important problems that the philosophy thought had faced as the religious and social studies had taken it as it considers as one of the most dangerous which touch the basic . the research deals with the effect of change value of new Iraqi situation to be as an attempt , as participation or an excitement that can be occupied a space through the area of questions on the fix and change of moral values shed light on the economical ,social and political events that the Iraqi society passes through them .it is part of interests that becomes importance to everyone through the light of moral change Which is arbitrary to the life of the individual .It is not possible to rebuild the society o

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Publication Date
Sat Jan 09 2021
Journal Name
Political Sciences Journal
Obstacles to reforming the Security Council and new international changes
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The international system that established the United Nations after the end of the Second World War witnessed many changes. These changes overshadowed the nature of the work of the international organization, especially its first and most important executive organ (the Security Council). This has sometimes weakened and dulled the Security Council's role in performing the tasks stipulated in the Charter of the Organization, which has led the Organization itself to work on reforms within it in general and to seek reforms in the Security Council in particular. Academic and advisory efforts were made to submit proposals for amendment to be reflected on the Council's performance effectiveness.

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Crossref
Publication Date
Thu Aug 15 2019
Journal Name
Arab World English Journal For Translation And Literary Studies
The Unavoidable Suffering in Selected Literary Texts: Poems and Novels
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