Highlights the role of taxes in being a major source of funding sources internal economic and social development, and then, any decrease in tax revenue caused by tax evasion, for example, would weaken the government's ability to finance their investments and core financing private sector investment as a result of reduced ability to increase their reserves's cash banks, as well as the weakening of the effectiveness of tax evasion taxes as a tool to guide economic activity in the framework of service for development, and to achieve justice. And the statement of the reasons for and methods of evasion mandated to pay the tax due on them, whether legitimately or illegal with the statement of the proposed methods to tackle tax evasion and eliminate it. Also suffer GCT of the problem of non-payment of tax owed by the taxpayer through the followers of various styles legitimate third parties. And that there are several factors that lead to continued which this leads to reduced tax revenues and therefore did not achieve the goals of economic development. And reduce the phenomenon of tax evasion is working to increase tax revenue and thus reflected positively on economic development. One of the most important conclusions reached by the research show that high tax evasion phenomenon negatively affects economic development projects and thus the loss in state revenue. And the success of the economic development process need to many resources to achieve such as taxes, fees, and revenues of state property, loans, and deficit financing. The most important recommendations reached by the research, the need to give full flexibility to run the Iraqi mechanics of the tax system in terms of increased state revenues in order to achieve economic and social development required. And the need to raise awareness of the tax being one of the fundamental means to combat evasion and the success of the process of economic development, and feeling designate that the contribution to pay the tax contribute to building the economic development process
ABSTRACT
The aim of the research is to identify the impact of the areas of organizational change in strategic marketing planning in cement factories operating within the city of Al-Khums, and this effect was measured using a questionnaire consisting of 28 phrases, and it was relied on the descriptive approach that suits the nature of the subject of the research, while the research community consists of heads And members of the board of directors, authorized managers, unit managers and heads of departments in the factories under study, which numbered 55 respondents, during the month of September of the year 2021, and a sample of the compreh
... Show MoreIncremental Sheet Metal Forming (ISMF) is a modern sheet metal forming technology which offers the possibility of manufacturing 3D complex parts of thin sheet metals using the CNC milling machine. The surface quality is a very important aspect in any manufacturing process. Therefore, this study focuses on the resultant residual stresses by forming parameters, namely; (tool shape, step over, feed rate, and slope angle) using Taguchi method for the products formed by single point incremental forming process (SPIF). For evaluating the surface quality, practical experiments to produce pyramid like shape have been implemented on aluminum sheets (AA1050) for thickness (0.9) mm. Three types of tool shape used in this work, the spherical tool ga
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When the financial resources of individuals and groups available, this will lead to increase the consumption ranges and sometimes reached to excessive especially to the categories that have little awareness about economic importance and its reflections. it seems that consumerism has increased in many countries including Iraq because of many factors, and the most important one is the availability of financial resources as a result of the increase in oil exports as well as the spread of consumption media department at various levels especially.
This research aims to identify the role of external environment factors on the quality of educational services, from the academic point of view, where the distribution of a questionnaire to a random sample of (100) university professors, and then analyzing a model, and test the validity of this model using structural modeling (SEM) (Structural Equation Modeling).
And then test the relationships between variables using the software of Statistical Package for Social Sciences (SPSS V.18), the research found a number of conclusions, the most important conclusion is: the external environment factors has significant impact on the quality of educational services.
The present study aimed to identify the therapeutic evaluation of chitosan extracted from the fungus cushroom and pure chitosan on glucose and lipid profile in the blood of 35 male rabbits with hyperlipidemia induced experimentally by cholesterol. The tests included estimation of glucose levels, total cholesterol, triglycerides, high-density lipoproteins, low-density lipoproteins, and very low-density lipoproteins. hyperlipidemia was induced in the male rabbits used in the study which was administered orally with cholesterol 150mg/kg body weight for a week. rabbits were divided into seven groups: control, cholesterol, pure chitosan, mushroom chitosan, cholesterol and pure chitosan, cholesterol and mushroom chitosan and cholestero
... Show MoreThe influence of sensing element length of no-core fiber strain sensor has been studied and experimentally demonstrated, four different lengths of 125 μm diameter no-core fiber is fused between two standard single-mode fibers and bi-directionally strained, the highest obtained sensitivity was around 16.37 pm με -1 which was exhibited in the shortest no-core fiber segment, to the best of our knowledge this is the first study of the influence of no-core fiber strain sensors length on sensor sensitivity. The proposed sensor can be used in many opto-mechanical applications such as, structural health monitoring, aerospace vehicles and airplane components monitoring.
One of the most important phenomenon that occurs in sheet metal forming processes is the spring-back, which causes several geometrical alterations in the parts. The accurate prediction of springback after bending unloading is the key to the tool design, operation control, and precision estimate concerning the part geometry. This study investigated experimentally the effect of pretension in three rolling direction (0, 90, 45 degree) on the springback behavior of the yellow brass, sheet under V shape bending die. The pre-tension ranges from five different levels starting of 11% to 55% from the total strain in each rolling direction by regular increase of 11 %, then bent on a V-die 90 degree for the springback estimate. From experiment the
... Show MoreThe first chapter the importance of research and need for education scientists see that the roots of the use of a specimen Wheatley in learning and teaching back to Grayson Wheatley, one of the largest supporters of a modern construction, which lay the groundwork for the specimen stage and the form in which it is. That was attributed to him, often called his name called while some educators based learning strategy on the issue. He sees the learner in this model make him a meaningful understanding of problems during his progress, thereby acting with his colleagues to find solutions to them in small groups. He
Borders Search: Search by students is determined by th
... Show MoreThe aim of this research is to find the impact of the efficiency of Management information systems (MIS) on the effectiveness of governmental organizations performance.
To achieve the objective of the research, the analytical descriptive method was adopted. A questionnaire was designed consisting of (35) paragraphs, and the sample consisted of (200) individual. The research attemped to answer the following question: To achieve the objective of the research, the analytical descriptive method was adopted. A questionnaire was designed consisting of (35) paragraphs, and the sample consisted of (200) individual. The research tried to answer the following question: What is the actual utilization of modern admi
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ABSTRACT:
Interest rates are one of the important aspects that affect the banking business directly, which is characterized by unstable dynamic dynamics, which must be viewed on a daily and continuous basis through the macroeconomic view, which directly affects the bank’s income realized from loans as interest received or interest paid on its deposits as an expense. Hence the earnings per share. The relationship between interest rates and between net income and earnings per share was measured and a correlation was found between them, and then the effect between them was measured using regression equations and they were applied and th
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