Tax state institution regards as one of the largest state institutions implementing the tax rules issuing be legislative body and achieving the goals of tax (financial, economic, social and political). So, the tax management should pay attention to the procedures enabling it to achieve those rules starting from the procedures of tax restrict and ending by tax allocation where the process of assessment the taxation must relaxing on modern methods. The problem of the study raising from that in spite of there is a low obliging the taxable person (registered or not) to submit a declaration about his income and the achieved profit to be the base of taxation˒ where the other ways are secondary ways helping in rejection of tax declaration, the scientific application becomes contravention of the law where the tax declaration and its procedures transform to a secondary method effecting the tax obligation negatively and leading to the expansion of tax evasion beside that the is weakness in the procedures of taxation and in following up by the units which in charge of their achievement all this lead us to the following question! Are the adopted procedures of taxation of true income and its resources achieved their role to restrict the tax erosion? So, this study aims at shading the light on the theoretical framework of the tax declaration adopting in the tax state institution and its place among the different assessment methods, discussing the procedures of taxation depending on the income tax low, their abilities in retracting the tax evasion and the level of implementing of them by the responsible units, observing the weakness points, clearing the indicators of assessment and putting the solutions to treat them. The result of this study show that there are some weakness points in the procedures of taxation adopting by the responsible units in implementing them in the brings of the institution and in the process of following up by the department of vocational and merchandise works. The study concludes some of suggestions basing on the scientific and theoretical conclusions among of them focusing on suitability of the tax procedure and don’t depending on the traditional desk inspection but trying to widen its field to include observation of the taxable person's records in their places of work .
Isradipine belong to dihydropyridine (DHP) class of calcium channel blockers (CCBs). It is used in the treatment of hypertension, angina pectoris, in addition to Parkinson disease. It goes under the BCS class II drug (low solubility-high permeability). The drug will experience extensive first-pass metabolism in liver, therefore, oral bio-availability will be approximately15 to 24 %.
The aim of this study was to formulate and optimize a stable nanoparticles of a highly hydrophobic drug, isradipine by anti-solvent microprecipitation Method to achieve the higher in vitro dissolution rate, so that it will be absorbed by intestinal lymphatic transport in order to avoid hepatic first-pass metabolism&nbs
... Show MoreThe objective of the current research was to develop the posaconazole (PCZ) loaded NS into the carbopol 934 polymeric gel for prolonged drug release and improved topical delivery; seven different nanosponge formulations of PCZ were formulated using the emulsion solvent diffusion method using various amounts of polymer (ethylcellulose, EC). The aqueous and dispersed phases were prepared using polyvinyl alcohol (PVA) and dichloromethane. The prepared nanosponges (NS) were studied for particle size, structural appearance, and in vitro drug release. Furthermore, the selected formula was formulated as hydrogel and was evaluated for physical characteristics, drug content, and in-vitro drug release. Morphological studies revealed irregular
... Show MoreGreen buildings are considered more efficient than traditional buildings due to the incorporated techniques and the multidisciplinary specializations required to comply with their specifications, in addition to the advanced commissioning, which undergoes before handing over the buildings to the owners to ensure requirements conformance. As a result, the appropriate selection of a project delivery system acts as the essential factor that affects the performance of the project. This research aims at building a system that helps to select the best method to implement green buildings. Through studying the recent research approaches in project delivery systems, the factors that affect the selection of the optimal implementation method fo
... Show MoreThe design of the interior spaces process the product of intellectual civilization expresses the prevailing thought, discoverers of principles and beliefs through the sheen reflects the present, and generating languages graphical variety caused a different revolution in design mounting structure, and because of the complex nature of the interior spaces were and we have to be a reflection of cultural reality of being a form of cultural expression and true embodiment of scientific developments prevailing for each stage where she was born, the changes occurring in human thought and then extremism and the discrepancy tastes among individuals all communities factors have caused a change in the design structure involving modernization an
... Show MoreDesigning and Standardizing two tests for motor coordination timing for youth basketball players Research submitted by Prof. Faris sami & asst. prof. Wasan hanoon ali & asst. prof. Feras muttasher Baghdad University-College Of Physical Education and Sport Sciences Motor coordination in basketball is considered one of the most important factors for success in skill performance accuracy and speed due to the defensive and offensive situations of the game. The problem of the research lies in the lack of tests that can specify the growth of motor coordination through which the relative change for a number of players can be noticed due to practice and training. The subjects of the research were (30) young league players of National Center for gif
... Show MoreTo finalize any construction investment project, it would be necessary to identify the most significant problems and obstacles that lead to project reluctance and stalling. Unexpected events and conflicts may have disrupted these strategies and impacted project development. Due to the high initial investment costs of construction projects, crises can have an immediate impact, resulting in significant financial losses. The 2014 financial crisis was one of the most prominent crises that Iraq faced, which prompted the researcher to identify and evaluate those obstacles through this research and questionnaires using Pareto scientific theory to exclude factors that do not contribute to project lag. It was discovered that 28 o
... Show MoreAg2O (Silver Oxide) is an important p-type (in chasm to most oxides which were n-type), with a high conductivity semiconductor. From the optical absorbance data, the energy gap value of the Ag2O thin films was 1.93 eV, where this value substantially depends on the production method, vacuum evaporation of silver, and optical properties of Ag2O thin films are also affected by the precipitation conditions. The n-type and p-type silicon substrates were used with porous silicon wafers to precipitate ±125 nm, as thick Ag2O thin film by thermal evaporation techniques in vacuum and via rapid thermal oxidation of 400oC and oxidation time 95 s, then characterized by measurement of
... Show MoreThis study investigates the complex challenges of managing heritage sites in Iraq, focusing on the Prophet Tho Al-Kifl Shrine in Babylon due to its religious, historical, and architectural significance. The site exemplifies critical management issues, including institutional fragmentation, limited technical and financial resources, and insufficient legislative frameworks. Left unaddressed, these challenges threaten the site's material integrity and symbolic identity through uncoordinated interventions and neglect. The research aims to propose a context-sensitive framework for sustainable heritage management by combining theoretical perspectives with practical analysis. Using a case study methodology, the study draws on field observations, h
... Show MoreThe: currency Auction is one of the monetary policy tools created after 2003, in order to keep pace with the changes that the monetary and financial policies will witness from financial openness and expectations of high levels of liquidity after international economic restrictions. It is necessary to re-evaluate the work of the currency Auction from time to time and observation its efficiency in adjustment the exchange rate And its reflection on the general level of prices as one of the objectives of its inception, and during the analytical aspect, it was confirmed that the currency Auction for selling the currency had a major role in adjustment the exchange rate and controlling inflation levels, due to the market’s dependence
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