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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
Tue Feb 28 2023
Journal Name
Iraqi Journal Of Science
The Effectiveness of using the Biofilter made from Bidara (Sidr) to reduce the negative effects of Mice Cigarette Smoke
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       This study aims to determine the effect of exposure to cigarette smoke with a biofilter of bidara leaf powder on the histology of the liver, lungs and blood viscosity of mice. This test was carried out for 28 days by giving cigarette smoke with a biofilter of bidara leaf powder and observing the histology of the liver, lungs and blood viscosity. The results showed that exposure to cigarette smoke with a biofilter of bidara leaf powder was very effective in reducing damage to the liver and lungs of mice, and also very effective in reducing blood viscosity as in normal mice blood viscosity. The use of Bidara leaf powder biofilter can affect the histology of the liver, lungs and blood viscosity in mice. Bidara leaf powder biofi

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Publication Date
Wed Mar 20 2024
Journal Name
Idper
EVALUATING THE TYPES OF SMASH HITS AND THEIR RELATIONSHIP TO THE RESULTS OF THE IRAQI PREMIER LEAGUE VOLLEYBALL MATCHES
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Publication Date
Tue Dec 01 2020
Journal Name
Al-khwarizmi Engineering Journal
Studying the Radial and Tangential Velocity Components of the Epithelization Healing Post Photorefractive Keratectomy Surgery of the Human Eye
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Photorefractive keratectomy (PRK) is the refractive technique that began with a physical scraping of the epithelial layer of cornea subsequent by laser treatment. Post this procedure to about 48 hours the removed epithelial layer regenerated to protect the eye again. The regeneration process (called re-epithelization) started from the limbus of the cornea toward the central part of it. The re-epithelization mechanism consists of a change in cell density (mitosis) and cell concentration (migration) with a velocity in two directions: radial and tangential. In the present study, an estimation for both radial (responsible for the overlapped layers toward the outward direction of the cornea) and tangential comp

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Crossref
Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
Analysis of the Content of the Computer Textbook for the Second Intermediate Grade According to Scientific and Moral Values
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The purpose of this research is to design a list of the scientific and moral values that should be found in the content of the computer textbook for the second intermediate grade, as well as to analyze the content of the above- mentioned book by answering the following question:

 What is the percentage of availability of scientific and moral values in the content of the computer textbook for Second Intermediate grade issued by the Iraqi Ministry of Education / the general directorate of the curriculum, for the academic year (2017-2018)? 

In order to achieve the research objectives, the descriptive method (content analysis method) was adopted. The research community has been iden

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Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Financial adjustment for the trend of financial policy of the Iraqi cooperative agricultural bank – during the period (1992-2015).
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Abstract

Financing is one of the important pillars for activating and activating the agricultural sector, through which we can see an agricultural project on the ground. However, supplying the agricultural sector with financial resources requires a credit policy that is capable of making the right financing decision, because the financial resources are limited. The credit policy, and the financing decision, must be the best use not only to provide the necessary money, but to work to provide everything that would develop and activate the agricultural sector.

The transformation of the Agricultural Cooperative Bank of Iraq from specialized banking to the overall would lead to a decrease in the volume

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Crossref
Publication Date
Fri Apr 30 2021
Journal Name
Iraqi Geological Journal
Geological Model for Mauddud Reservoir Khabaz Oil Field
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The Mauddud reservoir, Khabaz oil field which is considered one of the main carbonate reservoirs in the north of Iraq. Recognizing carbonate reservoirs represents challenges to engineers because reservoirs almost tend to be tight and overall heterogeneous. The current study concerns with geological modeling of the reservoir is an oil-bearing with the original gas cap. The geological model is establishing for the reservoir by identifying the facies and evaluating the petrophysical properties of this complex reservoir, and calculate the amount of hydrocarbon. When completed the processing of data by IP interactive petrophysics software, and the permeability of a reservoir was calculated using the concept of hydraulic units then, there

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Crossref
Publication Date
Mon Apr 10 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Magnetic Lens Design Using Analytical Target Field Function
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Analytical field target function has been considered to represent the axial magnetic field distribution of double polepiece symmetric magnetic lens. In this article, with aid of the proposed target function, the syntheses procedure is dependent. The effect of the main two coffectin optimization parameters on the lens field distribution, polepieces shape, and the objective focal prosperities for lenses operated under zero magnification mode has been studied. The results have shown that the objective properties evaluated in sense of the inverse design procedure are in an excellent correspondence with that of analysis approach. Where the optical properties enhance as the field distribution of the electron lens distributed along a narrow axi

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Publication Date
Sun Jun 30 2024
Journal Name
مجلة التراث العلمي العربي
التنبيه على ما في تحقيق محمد علي الصابوني لـ ( فتح الرحمن بكشف ما يلتبس في القرآن ) من تغيير وسقط ووهم وتحريف
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(فتح الرحمن بكشف ما يلتبس في القرآن ) لزكريا الأنصاري (ت 926 هـ ) مصنَّف مهم تبارت فيه علوم العربية لفكّ ما يثيره ظاهر آيات قرآنية من لبس لدى المتلقي ، فكان للبلاغة السطوة في ذلك ، ولأهميته طبع طبعات كثيرة ، خمس منها بتحقيق محمد علي الصابوني ، وهو التحقيق المهمين الشائع ، غيرأنه لم يستوفِ الأسلوب العلمي في اخراج النصوص، إذ بدت فيه مزالق كثيرة بينَ تغيير وسقط ووهم وتحريف وتصحيف ودمج مما استنهض فكرة هذا البحث ، للتنب

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Publication Date
Thu Mar 19 2015
Journal Name
Spie Proceedings
Role of testosterone in resistance to development of stress-related vascular diseases in male and female organisms: models of hypertension and ulcer bleeding
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Scopus (1)
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Publication Date
Wed Jan 01 2020
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an education program for Caregivers Knowledge Related to Management of Children with Growth Hormone Deficiency in Outpatient Endocrine Clinics
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Objectives: The study aims to assess and evaluate the caregivers  knowledge  about management of the children with growth hormone deficiency and to find out the relationship between caregivers kowledge and caregivers age, gender, number of individual in house hold, Date of treatment started ,Caregivers level education and economic status Methodology: Quazi expermental study design was carried out at (Child's Central Teaching Hospital, Medical City of Al Imamian Al Khadhmain Teaching Hospital, and National Centre for Treatment and Research of Diabetes,Specialized Center for Endocrine Diseases and Diabetes, and Department of Medical City Children Welfare Teaching Hospital started  from 

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