Preferred Language
Articles
/
jpgiafs-528
The impact of tax reform to increase the federal budget revenues
...Show More Authors
The percentage contribution of tax revenue in the federal budget is verysmall compared with the revenue earned from oil revenues, as the dependenceon oil revenues mainly to finance the state budget, have a negative impact onthe national economy as it makes it a one-sided and prisoner of on revenue, thatis the revenue derived from oil which is unstable revenue for continuouschanging in the price of oil The oil revenues reached to (85.4%) in 2009 withpercentage (93.11%) in 2013, The research objective is to study the possibilityof increasing tax revenues in order to raise the proportion of its contribution infinancing the federal budget through effective tax reforms, The mainconclusion of the research is that the high percentage contribution of oilrevenue in the state budget while the latter (prices of oil) is exposed tofluctuations in prices has been exposed the lraqi economy to significant risks.The recommends Find reform tax system as it is an important element inincreasing budget revenues and its stability through the three variables for thereform, which is building an efficient information base for tax reform andchange tax law to extend to other taxes in addition to the training of qualifiedstaff for tax calculation and application of the effectively tax law.
 
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
THE RISKS ASSOCIATED WITH MEDIA ETHICS
...Show More Authors

It must be emphasized that media is amongst human studies fusing older and more recent sciences together, and that its disclosures are the physics of the new communication. Michio Kaku, a theoretical physicist, in his book “ Visions”, confirms this fact when he says :” As a research physicist, I believe that physicists have been particularly successful at predicting the broad outlines of the future .Professionally, I work in one of the most fundamental areas of physics, the quest to complete Einstein's dream of a "theory of everything." As a result, I am constantly reminded of the ways in which quantum physics touches many of the key discoveries that shaped the twentieth century. “ He then got to the fact that the physical disclo

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Nov 01 2016
Journal Name
Our Dermatology Online
Follicular vitiligo: the present clinical status
...Show More Authors

KE Sharquie, AA Noaimi, Our Dermatology Online, 2016 - Cited by 7

View Publication
Publication Date
Thu Dec 29 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
On The Modified Divergence Information Criterion
...Show More Authors

In this work (paper), we investigate about the robustness of the modified divergence Information Criterion (MDIC), which proposed by Mantalos, Mattheou and Karagrigoriou (2008), to determine the probability of the Criterion picking up the true lag for Autoregressive process, when the error term of this process is normally and Non normally distributed. We obtained the results for different sample sizes by using simulation.

 

View Publication Preview PDF
Publication Date
Wed Jul 01 2015
Journal Name
Journal Of Educational And Psychological Researches
the university education and human development
...Show More Authors

We notice that the issue of development is one of the most important issues in ourepoch especially in our country which classify within back ward countries.

When we talk here about the development we don’t mean only the development of capitals or the development of products.but the most important thing is the development of mind .if we notice the experience of  developits economy and it didn’t reach to the wanted aim.because these sides .  The highness of the meutal rate of the nation is the standard of of the nation is the standard of the sentific and cultural advance for this nation .And that is what we have noticed in human societies ingenerall .

We noticed that

... Show More
View Publication Preview PDF
Publication Date
Sun Apr 03 2016
Journal Name
Journal Of Educational And Psychological Researches
Social enhancement for the kindergarten teachers
...Show More Authors

          The she/teacher is considered one of the basics of the educational process for its essential role in education and teaching the kindergarten child, thus  its lack to construct social relations in side the kindergarten environment working in it regarded one of the shortcoming factors she is suffering from which should be manipulated, because it could effect its enthusiasm to work in the kindergarten according to what has mentioned, the researcher presents the following objective:-

 

  • Identifying level of social enhancement for the kindergarten teachers via the test of the following hypothesis:-

... Show More
View Publication Preview PDF
Publication Date
Sat Jan 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Outcome for the group SL(2,57)
...Show More Authors

The set of all (n×n) non-singular matrices over the field F this set forms a group under the operation of matrix multiplication. This group is called the general linear group of dimension  over the field F, denoted by . The determinant of these matrices is a homomorphism from  into F* and the kernel of this homomorphism was the special linear group and denoted by  Thus  is the subgroup of  which contains all matrices of determinant one.

The rational valued characters of the rational representations written as a linear combination of the induced characters for the groups  discuss in this paper and find the Artin indicator for this group after study the rational valued characters of the rational representations and the induce

... Show More
View Publication
Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Musical Intelligence in kindergarten children
...Show More Authors

The childhood of the important stages in which the adopted child's personality, mental and physical, motor and configure , as well as gain experience , it is the basis on which the future life of the child , studies have unanimously competent in the fields of childhood verily the first five years of a child of the most important stages of life and the most fertile life . Because the stage Childhood its an active role as the foundation upon which to build human personality , it was necessary to create all leads to raise the level of intelligence of children , because intelligence is the first element in the organization of thinking makes the child able to do the activities characterized by mental qualities .
Indicated most of the scien

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 01 2005
Journal Name
Journal Of The College Of Languages (jcl)
NEW PERSPECTIVES ON SHAKESPEAR'S "THE TEMPEST"
...Show More Authors

This paper is mainly concerned with the study of the moral aspects that prompts William Shakespeare to attempt a romance in which he has embedded the epitome of his thought, experience, and philosophy concerning certain significant aspects of human life whose absence or negligence may threaten human existence, peace, and stability. From the beginning of history man realizes the importance of prosperity on the many and various levels that touch and address his needs and desires—natural, material, and spiritual. The Tempest, due to the dramatist's awareness of the aforementioned values, reflects the dramatist's duty as to projecting and unfolding these important aspects, reconciliation and forgiveness, that promote prosperity which is th

... Show More
View Publication Preview PDF
Publication Date
Thu Apr 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Some Results on the Divisible Hyperrings
...Show More Authors

A class of hyperrings known as divisible hyperrings will be studied in this paper. It will be presented as each element in this hyperring is a divisible element. Also shows the relationship between the Jacobsen Radical, and the set of invertible elements and gets some results, and linked these results with the divisible hyperring. After going through the concept of divisible hypermodule that presented 2017, later in 2022, the concept of the divisible hyperring will be related to the concept of division hyperring, where each division hyperring is divisible and the converse is achieved under conditions that will be explained in the theorem 3.14. At the end of this paper, it will be clear that the goal of this paper is to study the concept

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jan 06 2021
Journal Name
Journal Of Planner And Development
Course Life Scene The street Urban
...Show More Authors

The study of an urban street scene of the life cycle is one of the important things in urban scene studies and there are four vocabularys that are the basis for the life cycle of an urban scene and these vocabulary are (the street, transformation, land uses and urban scene).

 

            the first vocabulary addressed in the research is the street where street classes were studied and its classifications in terms of morphology and function and study of street standards in cities.

 

            The second term, are transformations, where the concept of transformation and its patterns and

... Show More
View Publication Preview PDF