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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
Fri Sep 19 2025
Journal Name
Defense University Journal
Military expenditures of the Umayyadstate
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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
The Act Of An Operator
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In this paper we will study some of the properties of an operator by looking at the associated S-act of this operator, and conversely. We look at some operators, like one to one operators, onto operators. On the other hand, we look at some act theoretic concepts, like faithful acts, finitely generated acts, singular acts, separated acts, torsion free acts and noetherian acts. We try to determine what properties of T make the associated S-act has any of these properties.

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The economic importance of nanotechnology
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Abstract

Toady technology Nano since it launched human Alivia third interest and anticipation unusual and that by the decision-makers in the world's governments and its institutions and research departments productivity, especially after the US Congress enact a law (the National Initiative for Tknlojba nanotechnology in the United States of America) and the allocation of large sums of money To support this initiative, the research aims to shed light on the concept of technology nanotechnology, which is technology atheist and the twentieth century, and reflect its economic importance and in order to reach the objectives of the research has been the division of research into several axes has been allocated

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Publication Date
Tue Jun 01 2010
Journal Name
Journal Of The College Of Languages (jcl)
Assess the level of achievement
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This work, in fact, is an English language teaching study (henceforth, ELT) which may provide the inspiration for much –needed research on issues such as testing students' level of achievement in articulatory phonetics at the university level. It attempts to answer two questions: 1)What is college students' level of achievement in articulatory phonetics? 2- Are there any statistical significant differences in the achievement of college students in articulatory phonetics between the production and recognition testing techniques? This research falls into three sections: Section one indicates the problem, the aims, the hypotheses, the procedures, the limits and the value of the study. Section two provides a general overview of the articul

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Publication Date
Fri Nov 02 2018
Journal Name
Aci Special Publication
CFRP Repairing System at Openings in Reinforced Concrete T-Beams Cracked by Impact Loads
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Publication Date
Sun Oct 01 2017
Journal Name
13th International Symposium On Fiber-reinforced Polymer Reinforcement For Concrete Structures Frprcs 13
CFRP Repairing System at Openings in Reinforced Concrete T-Beams Cracked by Impact Loads
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Publication Date
Sun May 19 2024
Journal Name
Basrah Journal Of Agricultural Sciences
Investigation on Field Performance of Plowing and Harvesting Potatoes in Southern Baghdad
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This field experiment, was conducted to investigate a comparison of two methods for harvesting potatoes: mechanical and handy when using moldboard and chisel plow for primary tillage and three different distances for planting tubers in the rows 15, 25, and 35 cm in silt clay loam soil south of Baghdad. The factorial experiment followed a randomized complete block design with three replications using L.S.D. 5 % and 1 %. Mechanical harvest recorded the best valid potato tubers at 88.78 %, marketable yield of 31.74 ton. ha-1, efficiency lifted 95.68 %, tubers damage index 28.41, speeding up the harvesting process and reducing time and effort. Handy harvest gave the least damage to potato tubers, 6.02 %, and unlifted potato tubers, 4.32 %. Howe

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Publication Date
Sun Jan 01 2017
Journal Name
Pakistan Journal Of Biotechnology
Role of bio fertilization on wheat and water productivity under water scarcity
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Field experiment was conducted by using two fertilization systems (i.e.) biofertilizers (inoculation with Pseudomonas putida and with Azotobacter chroococcum and non - inoculation) and chemical fertilization (100%, 50% and 25% of recommended by Ministry of Agriculture) to study the influence of these system and interaction on water and grain yield productivity, some growth phytohorones and number of bacterial cells in soil rizosphere of root of wheat crop under water scarcity. The result showed that the integrate fertilization (inoculation with Pseudomonas putida and Azotobacter chroococcum bacterial + 50% of the recommended chemical fertilizer) recorded 5.70 and 5.55 t ha-1, respectively with reducing the chemical fertilizer app

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Scopus (9)
Scopus
Publication Date
Tue Apr 18 2017
Journal Name
Transactions Of The Asabe
Effect of Drying Conditions on Triticale Seed Germination and Rice Weevil Infestation
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The combination of high protein content and a soft seed coat makes the wheat-rye hybrid Triticale (Triticosecale) vulnerable to attack by rice weevils. Drying triticale grain to moisture contents safe for storage can prevent infestation by rice weevils, but if grain is being stored for seed, high drying temperatures can affect seed germination. Grain can be effectively dried at low temperatures, but low-temperature drying is difficult in hot, humid regions such as the Gulf Coast. This study nvestigated the effects of drying temperatures from 35°C to 45°C on triticale seed germination and found no statistical differences between the germination rates of the seed at any of the drying temperatures and the germination rates of controls. Final

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Publication Date
Tue Jan 01 2019
Journal Name
International Journal Of Agricultural And Statistical Sciences
Effect of foliar spraying with gibberellic and humic acid on wheat growth
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Scopus (9)
Scopus