The Voluntary Obedience has great importance for the modern taxes systems and its management and this is meant the taxpayer whom in charge to pay of his taxes obligations voluntarily , he is very known of himself whereas he prepared his finishing accountings and present them as samples prepared by taxes management and settle the tax sum directly according to specified income , which has an impact to find end to tax evasion as result lead to increase the tax income and achieve the justice for the taxpayer and the state treasury
Variation in the numbers of pectoral fin spines and rays, pelvic fin rays, gill rakers on the first gill arch, anal fin rays, and the number of vertebrae of Silurus triostegus Heckel were examined in specimens from 16 localities that span its entire distribution range in the Tigris, Euphrates, and Shatt al-Arab rivers in Iraq. The mean number of the six meristic traits increases toward high latitudes with maximum and minimum values in the north and south of Iraq. Based on cluster analysis and PCA, the Mesopotamian river samples were clearly separated into three distinct groups. The upper Tigris populations were isolated from those of the middle and southern populations of this river and from those of
The predatory bush crickets Saga ephippigera Fischer Von Waldheim, 1846 is the largest Iraqi orthopterans and one of the most active and successful predators in the Kurdistan region. The nymphs and adults prey on all the stages of various species of insects. Twelve adult specimens were collected from Erbil Province during May 2018 and June 2021. Morphological structures of the adult insects were described and illustrated in details; important taxonomic characteristics of body regions with their appendages were chosen; and the results indicated the importance of morphological characteristics which confirmed the identification of this species correctly.
The emerge of capitalism beside appearing modern and contemporary political systems which had become hold out it is semi-domination on more vital space of human community life, it is through some vital apparatus, which the free market apparatus had make important one which depend on achieve the privileges of the capitalism elite whom standing on it, especially the finance elite. Thus the achievement of the profit had become the main podcasted of those elite which whom the really advancer of the Globalization system, this is which incarnated by the appears and extend of the (COVID-19) fatality pandemic in the end of last year, whereas reveals widespread of it in more than one states in the world, especially the developed coun
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Financing is one of the important pillars for activating and activating the agricultural sector, through which we can see an agricultural project on the ground. However, supplying the agricultural sector with financial resources requires a credit policy that is capable of making the right financing decision, because the financial resources are limited. The credit policy, and the financing decision, must be the best use not only to provide the necessary money, but to work to provide everything that would develop and activate the agricultural sector.
The transformation of the Agricultural Cooperative Bank of Iraq from specialized banking to the overall would lead to a decrease in the volume
... Show MoreThe Gift is considered as a legal voluntary non-contractual transaction or disposition to transfer the granted property from the donor to donee gratuitously or without consideration. It is also worth-bearing in mind that the want of the requirement of consideration is the reason that the gift is not classified within the scope of the contract. And it is normally classified into two types: The inter vivos gift and gift causa mortis. It should also be noted that the donatio (or gift) inter vivos is applied to both the personal property or chattels and real property equally. As opposed to the gift causa mortis, which is applied to the personal property or chattels rather than the real property. Whereas both the Iraqi Civil Law N
... Show MoreReceipt date:2/17/2021 acceptance date:3/16/2021 Publishing date:12/31/2021
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Objective: This paper investigates the contradictions in the decision-making process of the United States, which historically proven to be successful policies in the short term, but in the long term proven to be wanting and failure. Methodology: The paper uses descriptive, historical, comparative method. A
... Show MoreSurrealism is a twentieth-century literary and artistic movement oriented toward the liberation of the mind. Surrealism is a reaction to the philosophy of rationalism which was believed to be the cause of the disaster of World War I. It emphasizes the expression of the imagination as revealed in dreams and presented without conscious control, the unexpected juxtapositions of objects, the withdrawal of the self, and the exploitation of chance effects.
Surrealism began in Paris in the early 1920s, as Europe emerged from the devastation of World War I. A group of writers, artists, and filmmakers, led by the poet André Breton, adopted the word surréaliste (meaning, roughly, "super-real") as a label for their artistic activities. Influen
Abstract
All of us are indispensable for this rule (the most important and important) individuals, whether we were groups of leaders or followers of peoples or countries because the rule provides adequate guarantees for the correct positions and drawing the plan for successful decision-makers matching with the balances of Sharia without incompatibility between religious or worldly interests or legal positions and therefore in the framework of the most important appointment And distinguish it from the important from the interests or the appointment of the most important and distinguish from the important from the evils and through this rule we learn about the scientific and practical solutions t
... Show MoreIn this paper, the maximum likelihood estimator and the Bayes estimator of the reliability function for negative exponential distribution has been derived, then a Monte –Carlo simulation technique was employed to compare the performance of such estimators. The integral mean square error (IMSE) was used as a criterion for this comparison. The simulation results displayed that the Bayes estimator performed better than the maximum likelihood estimator for different samples sizes.
The Colour is one of important aspect of human activity, especially in General arts and press, and also is one of the essential elements to achieve and build the idea of design technology in the appropriate places, according to the space of designs work.
In a view of the colour and its relationship with the Semiotics, we can find that the objectives goals at the point of visual formats that’s «oral or written”. In last years, the intellectual concerns of Semiotics through eye contact methods, that’s meaning contact methods for get messages of sense of sight.
The semiotics term Can be defined into: (the sequential feature or network system has relations according agreed language rules, in a particular environment, also is a g