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
In the present research synthesis and study of biological activity a series of new polymers modified of chitosan with compounds containing azo group. Beginning diazonium salt produced from 3,3'-dimethyl-[1,1'-biphenyl]-4,4'-diamine reacted with concentrated HCl acid and sodium nitrite. The coupling reaction between diazonium salt with substituted aromatic aldehyde to produce Azo derivatives )1-6(. Azo Schiff bases Chitosan )7-12( were synthesized by condensation of Chitosan with Azo derivatives )1-6( in ethanol with some drops of glacial acetic acid. The structural modifications of Chitosan ring (linked to a bioactive azo moiety) were expected to give new derivatives )7-12( with a diverse range of biological functions. These compounds' st
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The following research has been dealing ( Undermining Humanism in Foucault's thought and its implications in the pop art. meanings and facts which become in the process of the post-modernist.So the research's problem is to ask for undermining Humanism in Foucault's thought and how it formed through the formality of processors and the technical and stylistic and contents in pop art.. How are these technical aspects interact with each other to undermine the humanism in Foucault's mind and with system humanity, intellectual and social relations in the post-modern society . The contents of the first chapter, is the aim of the research, which aims to undermine know humanism in Foucault's mind and its implications in pop art , within the limit
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يعد موضوع البرنامج النووي الايراني من الموضوعات التي تحظى بأهمية كبيرة في مجال الدراسات الدولية بشكل عام والدراسات الاستراتيجية بشكل خاص، وذلك لكونه لا يتعلق بمستقبل الجمهورية الاسلامية الايرانية فحسب بل بمستقبل منطقة الشرق الاوسط ولاسيما منطقة الخليج العربي، وهو ذو صله وثيقة بمستقبل انتشار الاسلحة النووية بين دول المنطقة والذي قد يؤدي انتشارها الى حروب اقليمية وقد يوظف فيها هذا النوع من الاسلحة النووية،
... Show MoreThis research aims to analyze the effect between letter of credit opening and implementation procedures which considered one of the most important Foreign services submitted by bank institutions to their customers on Time contracted time limit commitment contract by some Iraqi commercial banks, descriptive analytical method used in This research The questionnaires designed a tool main research to gather information to get to know the effect , Seventy questionnaire forms were distributed, sixty seven forms were analyzable , The answers were analyzed by the arithmetic mean and standard deviation and test the level of influence between variables simple linear regression. The result showe
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The purpose of this research is to determine the extent to which independent auditors can audit the requirements of e-commerce related to (infrastructure requirements, legislation and regulations, tax laws, and finally human cadres). To achieve this, a questionnaire was designed for auditors. Numerous statistical methods, namely arithmetic mean and standard deviation, have been used through the implementation of the Statistical Packages for Social Sciences (SPSS) program.
The research has reached several results, the most important of which are: There are noobstacles to enabling the auditor to audit the application of the e-commerce requirements as well as the respective(infrastructure requirements, legislation and regulations, t
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Most recent studies have focused on using modern intelligent techniques spatially, such as those
developed in the Intruder Detection Module (IDS). Such techniques have been built based on modern
artificial intelligence-based modules. Those modules act like a human brain. Thus, they should have had the
ability to learn and recognize what they had learned. The importance of developing such systems came after
the requests of customers and establishments to preserve their properties and avoid intruders’ damage. This
would be provided by an intelligent module that ensures the correct alarm. Thus, an interior visual intruder
detection module depending on Multi-Connect Architecture Associative Memory (MCA)
رقابة القاضي على تنفيذ قرارات التحكيم التجاري الدولي وفًقا لاتفاقية نيويورك
The excellent specifications of electrodes coated with lead dioxide material make it of great importance in the industry. So it was suggested this study, which includes electrodeposition of lead dioxide on graphite substrate, knowing that the electrodeposition of lead dioxide on graphite studied earlier in different ways.
In this work the deposition process for lead dioxide conducted using electrolytic solution containing lead nitrate concentration 0.72 M with the addition of some other material to the solution, such as copper nitrate, nickel nitrate, sodium fluoride and cetyl trimethyl ammonium bromide, but only in very small concentrations. As for the operating conditions, the effect of change potential and temperature as well
... Show MoreThe main purpose of this work is to introduce some types of fuzzy convergence sequences of operators defined on a standard fuzzy normed space (SFN-spaces) and investigate some properties and relationships between these concepts. Firstly, the definition of weak fuzzy convergence sequence in terms of fuzzy bounded linear functional is given. Then the notions of weakly and strongly fuzzy convergence sequences of operators are introduced and essential theorems related to these concepts are proved. In particular, if ( ) is a strongly fuzzy convergent sequence with a limit where linear operator from complete standard fuzzy normed space into a standard fuzzy normed space then belongs to the set of all fuzzy bounded linear operators
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The idea of this study depends on determining the demand of water to products of aslected project, and determining transformation wastes according to constant scientific formula and measuring value (the depended) to reach the water needed and give the amount of waste in water and additional areas that can be agricuitured if the right administration and possibilities of exploiting water well are available