The research aims to evaluate the direct deduction department’s procedures for the process of collecting income tax using the direct deduction method for state departments and the public sector in light of direct deduction tax instructions No. (1) of 2007 and Income Tax Law No. (113) of 1982 (amended) through Giving a clear idea of ​​the reality of tax collection procedures because this type of tax is one of great importance because it contributes to the provision of financial revenues to the state to finance its expenses and direct the economy towards achieving its social, economic and political goals. The researcher makes comparisons between the procedures of the General Tax Authority in collecting the tax and what was approved b

The aim of this research is to analyze Chaucer’s use of idealism in the “General Prologue” to The Canterbury Tales. Idealism is defined as a belief that ideals are the only true reality. Therefore, it stresses the mental or spiritual over the material objects.Idealism is widely used during the Middle Ages, especially by Geoffrey Chaucer, who is England’s most famous poet. The Canterbury Tales  is his masterpiece. This Research analyzes ideals in the “General Prologue” toThe Canterbury Tales.

The conclusion of the present research shows that Chaucer uses idealism to criticize the follies and weaknesses of his age.Besides, he finds that adherence to ideal values is a means to cultivate morality leading to perfectio

The most important topics that constitute the aesthetic and substantive aspect of the theatrical performance represented by the spatial environment of the presentation and the proposed virtual place that contains the technical and artistic elements of the presentation and highlights the strength of influence on it. In light of the above, the researchers divided the topic into four chapters.

The first chapter contained (the methodological framework), which included the research problem with regard to the directing treatments between the directors in establishing or creating theatrical venue, the importance of the research and the aim of the research, and the limits of the research to conclude the chapter by defining the terms.

The aim of this study is to highlight this species of gastropoda Cochlicellabarbara( Linnaeus, 1758), which is recorded for the first time in Iraq, which is an exotic animal in this country. It is a terrestrial Molluscan, the study for three months (February, March and April) 2017. In garden houses in Baghdad Al-Karkh, we studied the development stages from the egg to the adult, they lay a hundred of eggs in about (15-20) eggs in each gelatinous sac, the shell with 7 whorls and about 10 mm in length.

Groundwater is considered as one of the most important sources of fresh-water, on which many regions around the world depend, especially in semi-arid and arid regions. Protecting and maintaining groundwater is a difficult process, but it is very important to maintain an important source of water. The current study aims to assess the susceptibility of groundwater to pollution using the DRASTIC model along with the GIS environments and its tool boxes. A vulnerability map was created by relying on data collected from 55 wells surveyed by the researchers as well as archived records from governmental institutions and some international organizations. The results indicate that the region falls into three vulnerability functional zones , namely

This study deals with the processing  of field seismic data for a seismic line located within the administrative boundaries of Najaf and Muthanna governorates in southern Iraq (7Gn 21) with a length of 54 km. The study was conducted within the Processing Department of the Oil Exploration Company using the Omega  system, which contains a large number of programs that deal with processing, through the use of these programs applied  predictive deconvolution  of both( gap) and (spike). The final section was produced for both types. The gap predictive deconvolution  gave improvement in the shallow reflectors while in deep reflectors it did not give a good improvement, thus giving a good continuity of the reflectors at

    Recently, renewable energy (RE), such as solar energy, sources have proven their importance as an alternative source of fuel. The utilizing of solar energy can contribute to move the world towards relying on clean energy to curb global warming. However, the placement of solar farms is a major priority for planners as it is a critical factor in the succession energy project. This study combines one of the multi-criteria decision-making techniques Analytic Hierarchy Process (AHP) and Geographic Information System (GIS) to assess the suitability of land for establishing solar farms in Iraq. Numerous climatic, geomorphological, economic, and environmental criteria and some exclusionary constraints have been adopted in mode

Pollutants generation is strongly dependant on the firing temperature and reaction rates of the gaseous reactants in the gas turbine combustion chamber. An experimental study is conducted on a two-shaft T200D micro-gas turbine engine in order to evaluate the impact of injecting ethanol directly into the compressor inlet air on the exhaust emissions. The study is carried out in constant speed and constant load engine tests. Generally, the results showed that when ethanol was added in a concentration of 20% by volume of fuel flow; NO_x emission was reduced by the half, while CO and UHC emissions were almost doubled with respect to their levels when burning conventional LPG fuel alone.

Lying is considered a dangerous tendency among children if it has become a habit. It results in many social problems, such as child’s loss of confidence, lack of others’ respect to him, and his lack of respect to the desired values ​​of the society, such as honesty and trust. Consequently, he will be led to a deviation when he becomes old; especially if the child’s socially unaccepted behavior has not been directed. The research, thus, aims to examine the causes of lying in the most important stage of children’s life; that is, between (4-6) years. Such an aim helps to know about the individual reasons of lying among males and females from teachers’ perspectives. To meet the objective of the study, a number of (128) children

Objective : To find out the prevalence of Hypochondriasis among Iraqi repatriated prisoners of
Iraq-Iran war, and the relationship with some variables.
Methodology: A descriptive study was carried out from Jan. 2nd , 2006 through May 4th , 2006. A
non-probability accidental sample of 400 repatriates who had visited; Ministry of Human Rights,
Ministry of Health, and Ministry of Defense. A questionnaire was constructed for this purpose, which
consisted of 6 items for demographic data, and 14 items for measuring Hypochondriasis. Reliability
and validity of the questionnaire had been determined through the pilot study (Test and retest) and the
experts panel. Data were collected with using the constructed questionnaire an