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 .
The tested isolate of Rhizobium leguminosarum bv. viciae was isolated from root nodules of vicia faba plant from Baghdad ,the isolated bacteria was examined for bioemulsifier production when growing in mineral salt medium that containing 1% sunflower oil as sole carbon source . Rhizobium isolate was able to produce bioemulsifier with initial emulsification index E24% was 38%. Many of physical and nutritional cultural conditions for optimum emulsifier production was examined including : pH , temperature ,incubation period ,carbon and nitrogen source. The maximum bioemulsifier production form Rhizobium isolate was 64.5% when bacteria growing in mineral salt medium with pH 9 ,incubated at temperature 30 ºC , incubation period was 10 days ,
... Show MoreBased on the theoretical ideas of E. Cassirer, a methodology is developed and an analysis of the painting work by J. Saleem, a representative of modern Iraqi painting, is carried out. While comparing the artistic programme of J. Saleem and the views of E. Cassirer, the methodological potential of the theory of the symbol for the art criticism analysis of the regional painting is clarified. Comparative analysis with the inclusion of the works of B. Buffet, B. Turetsky, J. Miro helps to see the multiple meanings of the same cultural symbol in thematically similar works of different years, created in different socio-cultural circumstances. The article shows that for regions with a shorter history (France, Russia, Spain, etc.), which have lo
... Show MoreTransportation and distribution are the most important elements in the work system for any company, which are of great importance in the success of the chain work. Al-Rabee factory is one of the largest ice cream factories in Iraq and it is considered one of the most productive and diversified factories with products where its products cover most areas of the capital Baghdad, however, it lacks a distribution system based on scientific and mathematical methods to work in the transportation and distribution processes, moreover, these processes need a set of important data that cannot in any way be separated from the reality of fuzziness industrial environment in Iraq, which led to use the fuzzy sets theory to reduce the levels of uncertainty.
... Show Moreمستخلص البحث كان الهدف من البحث هو معرفة نسب نجاح وفشل بعض المهارات الهجومية المركبة من ثلاث مهارات بكرة السلة للشباب.، إذ لوحظ بأنه لا تكتمل عملية التقدم من خلال إتقان المهارات الأساسية الهجومية المفردة فقط وإنما في القدرة على الدقة والثبات في أداء الربط فيما بينها (التركيب)، وعكس ما تقدم يعد واحد من الأسباب التي تسبب ضعفاً في المستوى ومما يزيد من الأخطاء في الأداء تبعاً لذلك. وفي ضوء ما تقدم تم تصوير ست مباري
... Show MoreBackground: Fibromyalgia syndrome and psoriasis share various soft problems. In addition, patients with psoriasis can experience subjective joint swelling and pain (Fibromyalgia syndrome) and objective swelling (Psoriatic arthritis) with the latter requiring systemic disease modifying antirheumatic drugs while the former requires anti-fibromyalgia measures.
Objective: To assess the rate of fibromyalgia syndrome in a sample of Iraqi patients with psoriasis.
Patients and Method: A sample of one hundred and twenty Iraqi patients with psoriasis and another one hundred and twenty healthy individuals matched for age and sex, serving as control group were studied. Full history was taken and complete clinical examination was done and vario
A progression of Polyaniline (PANI) and Titanium dioxide (TiO2) nanoparticles (NPs) were prepared by an in-situ polymerization strategy within the sight of TiO2 NPs. The subsequent nanocomposites were analyzed using Fourier-transform infrared spectra (FTIR), X-ray diffraction (XRD), Scanning Electron Microscopy (SEM), and Energy Dispersive X-Ray Analysis (EDX) taken for the prepared samples. PANI/TiO2 nanocomposites were prepared by various compound materials (with H2SO4 0.3 M and without it, to compare the outcome of it) by the compound oxidation technique using ammonium persulfate (APS) as oxidant within the sight of ultrafine grade powder of TiO2 cooled in an ice bath.
... Show MoreThe current research studies (representations of metaphysics in the works of potter Jason Walker) a concept that refers to To a large extent, by conveying a sense of reality to the recipient by conveying ideas, contents, and connotations. A variety of center hit, dispersion, and rejection of everything that prevails, so our position on the closed text has shifted To the open text, through the role played by cross-pollination in the works of the potter (Jason Walker), which established a clear hypothetical vision of the image represented in the construction of the ceramic work and the thought that was embodied in that image represented by the nature of its unrealistic formations for those ceramic artworks. It is thus considered a logical
... Show MoreThis study is concerned look at the role of satellite channels in the dissemination of
consumer culture that has become part of our everyday lives , which is a dangerous
phenomenon on society , so the study is aimed at introducing the concept of consumer culture
and the risks to individuals , which conducted a field study on a sample of students from the
University of Baghdad, as they represent an important category of the society they are a class
of young people to get to know the impact of satellite television on them through their various
programs and serials, films and ads may develop consumer culture they have , including in
respect of ideas and information , where the questionnaire was developed to ensure diffe
Scientists have delved too much into reality and metaphor, and perhaps a topic of Arabic rhetoric has not received the attention and care of scholars as much as the topic of truth and metaphor. The metaphor opens wide horizons of expression in front of the writer so that he has several means by which he can express the one experience, so his imagination takes off depicting the intelligible as tangible, the seen as audible, and the audible as seen. That image presented by the creative writer.
The first thing to note is that the emergence of metaphor as a rhetorical term was at the hands of the Mu'tazila. Muslims differed about the issue of metaphor in the Holy Qur’an, and the beginning of the dispute was about the verses in which the
The penal policy has an essential role in guiding the legislator to determine the interests worthy of penal protection. which are numerous and varied according to the circumstances and needs of each society, and that determining those interests within the community is closely related to the culture of that society and its political, economic and social systems, and given the diversity of societies in their culture and systems, so they vary -Generally- its penal policies accordingly. But this does not preclude the existence of common criminalization shared by all the legislations of the countries of the world. and which agree to criminalize all religions and human beliefs and international covenants, w
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