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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
Sat Sep 30 2023
Journal Name
Iraqi Journal Of Science
Calculation of the Best Stability Orbit of the Satellite around the Earth before Transferring to Orbit around Mars
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     In this research, the eccentricity will be calculated as well as the best height of satellite orbit that can used to transfer from that orbit around the Earth to construct an interplanetary trajectory, for example Mars, when the transfer can be accomplished by a simple impulse, that means the transfer consists of an elliptical orbit from the inner orbit (at a perigee point) to the outer orbit (at apogee point). We will determine Keplerian equation to find the value of a mean anomaly(M) by Rung-Cutta method.

There are several types of satellites orbits around the Earth, but by this study, we find that the best stable orbit to the satellite that is used to inter its orbit around Mars is the Medium Earth Orbit (MEO) at a hei

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Publication Date
Sat Oct 09 2021
Journal Name
Turkish Journal Of Computer And Mathematics Education
An Analysis of the Mathematics Book for the First Intermediate Grade According to the Dimensions of Mathematical Power
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The current research aims to analyze the mathematics book for the first intermediate grade according to the dimensions of mathematical power by answering the following question: What is the percentage of the availability of the dimensions of mathematical power included in the content of the mathematics textbook for first-grade students, average, in its first, and second parts for the academic year 2020-2021, approved by the Iraqi Ministry of Education / General Directorate of Curricula? The research community was determined by middle school mathematics books, and middle school students for middle ,and high school day schools affiliated to the Directorate of Education in Dhi Qar, and by the intentional test, the research sample was s

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Publication Date
Thu Jun 20 2024
Journal Name
Frontiers In Microbiology
Removal of mobile genetic elements from the genome of Clostridioides difficile and the implications for the organism’s biology
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Clostridioides difficile is an emerging pathogen of One Health significance. Its highly variable genome contains mobile genetic elements (MGEs) such as transposons and prophages that influence its biology. Systematic deletion of each genetic element is required to determine their precise role in C. difficile biology and contribution to the wider mobilome. Here, Tn5397 (21 kb) and ϕ027 (56 kb) were deleted from C. difficile 630 and R20291, respectively, using allele replacement facilitated by CRISPR-Cas9. The 630 Tn5397 deletant transferred PaLoc at the same frequency (1 × 10−7

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Publication Date
Tue Jan 01 2019
Journal Name
مجلة العلوم القانونية والسياسية
دور السياسة الاميركية في ضبط التوازنات الاقليمية في شرق اسيا الصين واليابان انموذجا
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Publication Date
Mon Jan 13 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور تنمية الموارد البشرية في صناعة التأمين: (حالة دراسية في شركة التأمين الوطنية)
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This study aims to identify human resources development and its role in the development of the insurance industry in the national insurance company, and to inspect how the recruitment requirements for human resource development and its impact in setting up efficient and skilled staff ,good, effective and well prepared based on scientific grounds.

   The concept has been identified the insurance industry as well as understanding human resources and its management and development the main requirements that lead to improve performance within the company. Divided into two main functions, the first type is the staff requirements and functions and the second kind is the requirements and functions of human resource development

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Publication Date
Tue Jun 20 2023
Journal Name
Baghdad Science Journal
Enhancement of corrosion protection of metal carbon steel C45 and stainless steel 316 by using inhibitor (Schiff base) in sea water
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This research has presented a solution to the problem faced by alloys: the corrosion problem, by reducing corrosion and enhancing protection by using an inhibitor (Schiff base). The inhibitor (Schiff base) was synthesized by reacting of the substrates materials (4-dimethylaminobenzaldehyde and 4-aminoantipyrine). It was diagnosed by infrared technology IR, where the IR spectrum and through the visible beams proved that the Schiff base was well formed and with high purity. The corrosion behavior of carbon steel and stainless steel in a saline medium (artificial seawater 3.5%NaCl) before and after using the inhibitor at four temperatures: 20, 30, 40, and 50 C° was studied by using three electrodes potentiostat. The corrosion behavior was

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Publication Date
Tue Feb 04 2025
Journal Name
Sciences Journal Of Physical Education
The relationship of explosive power and mechanical moments of rotation of the torso and the aiming arm Advanced Discus Throwers
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The discus throwing event is one of the complex events in athletics, and it is characterized by a performance method that depends on the principle of mechanical moments and requires high explosive capabilities of the thrower in addition to some physical specifications,which depends effectively and effectively on the biomechanical aspects in generating large moments during rotation. The importance of the research is highlighted by the interest in athletics, especially the effectiveness of the discus throw and the continuation of its development process, the importance of kinetic analysis in revealing the most important weaknesses and strengths of shooters, and the importance of explosive power And the moments generated in the rotation of the

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Publication Date
Tue Feb 04 2025
Journal Name
Al.qadisiya Journal For The Sciences Of Physical Education
The Impact of weighted gloves on developing the effectiveness of performance and increasing the number of punches for youth boxers
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Publication Date
Sat Jun 06 2020
Journal Name
International Journal Of Psychosocial Rehabilitation
A comparative study of the mechanical and electrical activities of the heart according to the energy systems of advanced players
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The study aims to identify the mechanical and electrical activities of the heart according to the energy systems of advanced players and to detect the differences between the energy systems in terms of the mechanical and electrical activities of the heart for advanced players. It was clear from the results of the significance of the differences between the three groups according to the energy systems of the advanced players in all research variables that (the non-oxygenic system "Lactic"), which represents the advanced players in the arches (800 m, 1500 m) was the first in most tests of mechanical and electrical activities of the heart, which is (Margaria-Kalamen, Wingate, systolic muscle strength of the heart FC, Stroke Volume SV

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Analytical study of the high absorption Region of the optical absorption edge of a-Si:H films using the derivative method
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In this research, optical absorption data (the imaginary part of the dielectric function Ɛ2 as a function of photon energy E) were re-analyzed for three samples of a-Si:H thin films using derivative methods trying to investigate the ambiguity that accompany the interpretation of the optical data of these film in order to obtainm the optical energy gap (Eg) and the factor (r) which in concerned with the density of state distribution near the mobility edge directly without the need for a pre- assumption for the factor r usually followed in traditional methods such as the Tauc plot. The derivative method was used for two choices for the factor q (which in connected with the dependence of the dipole matrix element on the photon energy ) for

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