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The annual regulations r0le in achieving justice in tax accounting in the field of income tax: Applied Research in the General Commission of Taxes
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The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency  to fulfill accounting justice under the effect of  the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .

The research expose many conclusions and recommendations  namely , the taxation justice fulfillment is not only in justice in distribution of taxation burden among taxpayers during the period of enactment but

Also  how to get taxes and show justice in application of taxation law  . In spite of the comptroller’s  agreement to the financial bills  prepared by the taxpayer  but the financial authority don’t regard these bills in accounting and this weaken the trust between the financial authority and the comptroller .

The most important of the recommendations in the research is that justice in application and collecting taxes by the financial authority  , the methods of collecting taxes are surely applied in a precise and active way .The comptroller must do his best professionally and morally to trust the General Commission of Taxes that depend on his reports to change his role from deputy for companies to a power to show truth to these companies .

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Publication Date
Fri Dec 01 2017
Journal Name
The Iraqi Postgraduate Medical Journal
Extensive Versus Traditional Phototherapy in Treatment of Neonatal Jaundice
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Publication Date
Sat Jan 01 2022
Journal Name
Ssrn Electronic Journal
Diagnoses of Delay Causes in Construction Projects During Disaster
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Purpose: The aim of this study was to gain insight into causes of time delays and cost overruns in a selection of thirty case projects in Iraq. Delay factors have been studied in many countries/contexts, but not much data exists from countries under the conditions characterizing Iraq during the last 10-15 years.Design/methodology/approach: A case study approach was adopted, with thirty construction projects selected from the Baghdad region, of different types and sizes. For the case of the study, the participants in the projects provided data about the projects through the data collection tool distributed through the questionnaire directed to them. Statistical data analysis was used to build statistical relationships between time and cost d

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Publication Date
Wed Jun 01 2022
Journal Name
Minar International Journal Of Applied Sciences And Technology
NEW RECORD SPECIES OF GENUS ASTRAGALUS L. IN IRAQ
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Astragalus mesogitanus is a new recorded species for Iraqi flora, from Onobrychium genus section, was collected from Erbil district, all morphological features were described in details as well as some micromorphological character as the trichomes and were provided with dimensions and plates, section key was also updated which illustrated the importance of standard (corolla) trichomes in species identification. Keywords: Astragalus, Fabaceae, Iraq, New record, Onobrychium, Trichomes.

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Crossref
Publication Date
Thu Apr 18 2019
Journal Name
Al-kindy College Medical Journal
Detection Of Candida Albicans Responsible For Vulvovaginitis In Women
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Background: The vaginal microbial ecosystem stability preclude many other organisms but sometimes the vaginal micro biota is disturbed and this cause change in the normal

balance causing symptoms of vulvuvaginitis like abnormal or increased vaginal discharge, redness and itching.

Objective: To prove C. albicans presence in their vagina clinically and laboratory by culture of vaginal swab on two media.

Type of the study: This study is a case control study

Methods: This study is a case control study in which 100 clinically patient women admitted to maternity hospital in kalar city and khanaqin hospital during the pe

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Engineering
PERFORMANCE CHARACTERISTICS OF METHANOL-DIESEL BLENDS IN CI ENGINES
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Owing to the energy crisis and pollution problems of today, investigations have concentrated on
decreasing fuel consumption and on lowering the concentration of toxic components in combustion
products by using non-petroleum, renewable, sustainable and non-polluting fuels. While conventional energy sources such as natural gas, oil and coal are non-renewable, alcohol can be coupled to renewable and sustainable energy sources.
In this study, the combustion characteristics of diesel fuel and methanol blends were compared.
The tests were performed at steady state conditions in a four-cylinder DI diesel engine at full load at
1500-rpm engine speed. The experimental results showed that diesel methanol blends provided
12.7% inc

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Publication Date
Mon Mar 14 2022
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
Mathematical simulation of memristive for classification in machine learning
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Publication Date
Thu Feb 24 2022
Journal Name
Journal Of Educational And Psychological Researches
Psychological effects of electronic games In children and adolescents
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The proliferation of electronic games, video games and computers has caused children and teenagers to become attracted to these games and become their favorite entertainment. The widespread of these games has generated widespread debate about positive aspects and negative aspects. It is evident that there are two main trends in the impact of electronic games on the behavior of children and adolescents. The first trend is that e-games have positive effects on children and adolescents, especially in cognitive abilities and skills in learning. While the second view sees that electronic games have negative effects that appear in social isolation and lack of movement and aggression. Through the review of previous literature, the current resea

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Publication Date
Thu Dec 01 2022
Journal Name
Journal Of Engineering
Traffic Noise in Arterial Streets: Case of Kirkuk City
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Loud noise can be extremely harmful to the auditory system as well as to human health. Noise pollution is primarily caused by traffic noise. The study's goal was to determine how various vehicle types and speeds affected the amount of noise generated by traffic. The two factors were investigated at seven different arterial streets throughout Kirkuk city to measure the noise levels. The measurements were performed during peak hours to compare the result with WHO standards for noise specification. Traffic volume and vehicle speed are shown to be the key elements that determine an increase in noise level. 

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Crossref
Publication Date
Wed Sep 28 2022
Journal Name
Gsc Advanced Research And Reviews
Distribution and seasonal spread of zooplankton in Iraqi waters
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A summary of zooplankton research done in Peruvian marine waters is presented. We first provide a brief overview of the evolution of zooplankton studies off Peru before reviewing zooplankton biodiversity, regional distribution, seasonal and interannual fluctuation, trophodynamics, secondary production, and modeling are some of these topics. We evaluate research on various meroplankton, macroplankton, mesoplankton, and microplankton groups and provide a list of species from both published and unpublished sources. Three regional zooplankton groups have been identified: A shelf group on the continental shelf dominated by Acartia tonsa and Centropages brachiatus; A slope group on the continental shelf with siphonophores, bivalves, foramin

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Publication Date
Fri Jan 01 2021
Journal Name
Water Pollution And Management Practices
Existence of Antibiotics in Wastewater as a Pollution Indicator
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