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Financial contribution of taxes on Foreign oil companies in support of the state budget: The case of a foreign oil company in the Iraq Study
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Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process settling accounts with these companies. The research has come to the most important set of conclusions.1.That contracts with foreign oil companies contracting for work in Iraq has created a new resource for the general budget of the state by imposing taxes and fees on the income of these companies, which provide sufficient funding sources to cover the overhead of the State.2.Iraq is one of the oil countries, which occupies a leading position among Arab and international oil-producing countries of the magnitude of the reserves position of the oil sector is one of the most important pillars of the Iraqi economy to being an important source of attracting foreign to work in Iraq, the oil companies, which contribute to the development and reconstruction of the national economy, with the introduction of modern technologies in the the oil industry.3.The income tax on foreign oil companies contracting for work in Iraq Law No. (19) for the year 2010 and instructed No. (5)- for the year 2011 began for the purpose of supporting the national economy and the submission of income earned in Iraq to foreign oil companies and its sub-contractors in the production and extraction of oil and gas income tax.Recommended Find the need in the future to promote cooperation with international oil companies and oil service companies in all oil activities through cooperation and participation agreements and contracted to gain access to Iraq's strategic objectives for the purpose of providing new resources to finance the state budget as well as the need to take advantage of good global technical expertise and technology of modern provided by oil companies foreign operating in Iraq

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Publication Date
Sat Jun 15 2024
Journal Name
Journal Of Legal Sciences
The period for challenging the unconstitutionality of the medium-term general budget law In light of the decision of the Federal Supreme Court No. 155 and its unified No. 163 / Federal / 2022
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يتعرض قانون الموازنة العامة الاتحادية للطعن بعدم الدستورية كغيره من القوانين، بل أن الطعن فيه يكاد يكون سنوياً حال نشره في الجريدة الرسمية ، وتوجه إليه المطاعن بعدم الدستورية إما عن إجراءات تشريعه أو لمضامينه المتعارضة مع الدستور نصاً أو روحاً ، ولكنّه إذا كانت مدة الطعن بعدم دستورية القوانين كافة متاحة دون قيد زمني محدد ولا تتطلب سوى إجراءات إقامة الدعوى العامة وأخصها قيام شرط المصلحة في حالة الدعوى ال

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Publication Date
Thu Mar 31 2016
Journal Name
Al-khwarizmi Engineering Journal
Experimental Study of the Performance of Compound Parabolic Concentrating Solar Collector
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The design, construction and investigation of experimental study of two compound parabolic concentrators (CPCs) with tubular absorber have been presented. The performance of CPCs have been evaluated by using outdoor experimental measurements including the instantaneous thermal efficiency. The two CPCs are tested instantly by holding them on a common structure. Many tests are conducted in the present work by truncating one of them in three different levels. For each truncation the acceptance half angle (θc) was changed. Geometrically, the acceptance half angle for standard CPC is (26o). For the truncation levels for the other CPC 1, 2 and 3 the acceptance half angle were 20o, 26o and 5

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Publication Date
Fri Sep 30 2022
Journal Name
College Of Islamic Sciences
original study Judicial rules of law And its applications in the Hanbali school of thought
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Praise be to God alone, and after:

This is a research entitled: “A fundamental study of judicial jurisprudence rules and their applications in the Hanbali school of thought,” in which the researcher studied eight legal jurisprudential rules considered by the Hanbalis and others.

At the conclusion of his research, the researcher reached a number of results, including: the importance of taking care of judicial rules, and the need for judges and their assistants to them, including: the need for students of science in Hanbali jurisprudence to study these rules according to the doctrine, and to highlight their applications to them, including: the importance of the rules under study, and their impact on rulings Jurisprudenc

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Publication Date
Wed Jul 30 2025
Journal Name
Al–bahith Al–a'alami
Employment of Body Language in Television Advertising An Analytical Study of Al-Hayat TV Commercials (The Egyptian Series as a Model)
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Whatever the designers of the advertisement in choosing the text and spoken phrases, those phrases cannot give or convey the full meaning to the recipient only if this spoken and written language is reinforced with another language based on the signals, movements, and symbols that are displayed using the body or other artistic elements of the advertisement such as pictures, colors, music, effects, and other elements used in the artistic construction of television advertising. All these artistic elements contribute to the completion of the advertising idea and make it ready to be displayed to the public.

Scientists and researchers, in the field of psychology, have relied a lot on this language (body language). And some of them put

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Implementation of Total Productive Maintenance (TPM) for industrial establishments and their impact on operational strategy: applied research in a sample of industrial companies
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The aim of the research is to measure the relationship and effect of the application of total production maintenance TPM in the operational strategy, as it is considered one of the most important strategies for the process of restoring production losses because of inefficient equipment. Competitive edge in the global market by upgrading the operational strategies of OS in the application of TPM in those institutions that apply both H-OS-oriented and P-OS-oriented strategies where the strategy has been identified as a critical success factor. The aim of this study is to attempt to consider the application of comprehensive productive maintenance in industrial establishments

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Publication Date
Wed Jul 30 2025
Journal Name
Al–bahith Al–a'alami
The Reliance of the Public of Baghdad on News Broadcasts on Satellite Channels as a Source of Information
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The importance of news broadcasts in society has increased after the domination of television over the mass media, especially after emerging the satellite channels, and spreading the satellite dishes among the public at large.

As well as the great role played by the modern technology in the transmission of news and events happening at once. Such role has contributed, significantly, in changing the concept and values ​​of the news. The live broadcast of the events filmed is the news itself.

In the midst of the great transformations and circumstances that Iraq went through after 2003, which witnessed political and security instability, and the large increase in the number of media, especially satellite channels, in Iraq

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Publication Date
Thu Dec 20 2007
Journal Name
Journal Of Planner And Development
Residential Services Criteria's in Iraq
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Many studies and researches represented the importance of the planning and designing criteria's. Planning and Designing issue influence by three factors, firstly: The Present situation of life is always exchanging and developing. Secondly: Design work represents views of problem that never appear at the beginning of the work but only by plan implementation which need to in some cases to modifying the specify aims and criteria's. Thirdly: Never establish criteria's and aims that can be used as a reference before starting design and planning process. This research will study present situation of the services for residential areas criteria's and planning legitimate in some designed cities in Iraq with different levels (neighborhood,

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Publication Date
Wed Jul 30 2025
Journal Name
Journal Of Economics And Administrative Sciences
The role of public relations in enhancing the quality of governmental service-a Field study in the Iraqi Airlines
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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Study The Influence of Forming Conditions Like Deformation Speed on Void Closure in Open Die Forging
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This paper presents an investigation to the effect of the forming speed on healing voids that inhabit at various size in an ingot. The study was performed by using finite element method with bilinear isotropic material option, circular type voids were considered. The closure index was able to predict the minimum press force necessary to consolidate voids and the reduction. The simulation was carried out, on circular cross-section lead specials containing a central void of different size. At a time with a flat die, different ratio of inside to outside radius was taken with different speed to find the best result of void closure.

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Publication Date
Sun Dec 31 2023
Journal Name
College Of Islamic Sciences
The effect of the strategy of asking clustered questions on the acquisition and retention of the general Arabic language subject among students of the College of Languages
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An experiment in the semester, the second semester of the academic year (2022-2023), and the data used was not processed (the second test for two independent, inaccurate samples, the Bermon correlation coefficient, and the Spearman correlation coefficient), and the following results were reached: There is a statistically significant difference at the level of ( 0) average, 05) between the third grade who studied the plan for asking cluster questions, and between the average of those who studied the special feature according to the traditional method of selecting achievement, and enjoyed completing the specialization, choosing the experimental group, because the strategy of asking cluster questions is one of the externalities that... Lear

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