The tax exemption, whether wholly or partially, and for an unlimited duration of the investment or for a limited period of few years, is one of the encouraging things to the flow of foreign capital. And if necessary, impose tax on the profits of the invested capital, the promotion requires that not be discriminatory taxes or payments in the amount of money with the need to avoid double taxation. The tax exemption is granted by the government and the feature according to the law of a natural person or legal entity seeking from the government purports to achieve a set of political goals, economic and social development. The reduction of taxes or grants partial exemption is one of the factors that encourage attract of direct foreign investment.
The Semitic Languages have her its Articulatory That what we attend to discuss In this Research to Represent the Relation Between them and the Light Of Semitics a Comparative Studies where ever It's Exists The Semitic languages by comparing the words whish most Semitic languages share with each other. We call such Words the Semitic denominator. We have adopted a comparative framework in our Research, which is based on comparing an Arabic word with its Semitic counterpart in Order to identify the forms that control grammatical change in both language
... Show MoreThe concept of narration stems from the connotation of continuous communication through which narration is manifested as a message that is exchanged between the sender and the recipient, and that narration is an educational conceptual necessity, representing the philosophy of intellectual inclusion achieved in a direct speech to the mind, but it is encapsulated in a colorful frame that attracts the soul and attracts attention, and the graphic narration is a speech A visual based on the basis of interference and sequence of the event in weaving the elements in a consensual way through a continuous communication process that begins with the embodiment of an event - an important event - to the recipient, in which an intellectual employment
... Show MoreThe world of Muwaffaq Khidr Al-Qasasi has a clear and realistic orientation. This trend is in full harmony with his philosophy and vision of life and things. Through self-awareness is nothing but an expression of an imbalance in the interaction between self and reality, and it remains lacking in credibility.
This research aims to determine the extent of the contribution of organizational downsizing strategies to enhance the health of the researched organization represented by the Directorate of Education in Nineveh, and to achieve this goal, the study provided a simplified intellectual framework for the most important topics covered by writers and researchers for search variables, reinforced by an applied analytical framework for the opinions of (79) individuals responsible for the researched organization. The research adopted organizational downsizing as an independent variable that includes three dimensions represented by (reduction of human resources, job redesign, systemic strategy), while the organizational health represented th
... Show MoreThe present study is an attempt to throw light on the nature of the US policy regarding the Middle East region as portrayed by AI-Sabah, Al-Mashriq and Tariq Al-Shaab papers over a period of three months from 1st of July to 30th of September 2013.
In writing this study, a number of goals have been set by the researcher. These goals may include but in no way limited to the nature of the US image as carried by the above three papers, the nature of the topics tackled by them and the nature of the Arab countries which received more and extensive coverage than others.
A qualitative research approach is proposed for the study. This approach has allowed the researcher to arrive at definite answers for the possible questions rais
... Show MoreNeed organizations today to move towards strategic thinking which means analyzing situations faced by particular challenges of change in the external environment, which makes it imperative for The Organization That to reconsider their strategies and orientations and operations, a so-called re-engineering to meet those challenges and pressures, to try to achieve improvement root in the installation of the organization and methodscompletion of its work towards achieving high levels of performance and that is reflected to achieve its objectives, and this is what aims to Current search to deal with implications characteristics of strategic thinking in the stages of application re-engineering business of the company General Industries
... Show MoreThis study provides valuable information on secondary microbial infections in H1N1 patients compared to Seasonal Influenza in Iraqi Patients. Nasopharynx swabs were collected from (12 ) patients infected with Seasonal influenza (11 from Baghdad and 1 Patient from south of Iraq) ,and ( 22 ) samples from patients with 2009 H1N1 ( 20 from Baghdad and 2 from south of Iraq). The results show that the patients infected with 2009 H1N1 Virus were younger than healthy subjects and those infected with seasonal influenza. And the difference reached to the level of significance (p< 0.01) compared with healthy subjects.Two cases infected with 2009 H1N1 virus (9.1%) were fro
... Show MoreThe current research includes a look at the participation of Iraqi women in the combat roles, which starts from the assumption of the democratic transition that must be led - in one of its aspect - until the army or the military foundation to become a "citizen army," the matter which is represented a demand increasingly needed in the experiences of Democratic transformation that facing serious security challenges such as in Iraq, this means that the army or security foundation - which is involved in counterterrorism - should not reflect a specific group in society , and hence embody the most important democratic principles, which are equality and equal opportunities, especially gender equality. On the other hand, the influence of armed conf
... Show MoreThe researcher dealt with the importance of striking proverbs in the Holy Qur’an and their uses and benefits in Islamic education and ethics and between the types of proverbs, so it emerged through the study the following things that the proverbs are of three types: authorized, latent, and transmitted, and it has been shown through the current study that the proverb has conditions that the proverb is not valid except There are five: (realism, clarity, environmental, meaning injury, and good pronunciation). If the example violates these conditions, it is not an example. This study showed that proverbs have a prominent role in persuasion, argument, statement, education, clarity, approximation, education, refinement, correct belief, etc.
... Show MoreThe prophet was against the monopoly . He warned the monopolies with great punishment . inspite of the high price in his time, he did not price , so did the rightely guided caliphes and the ummayads . Umar b abid al-aziz had been asked to price but he refused and said ―the prophet said ― ― God grieves ,pleases and fixes price ―
The monopoly was declard announce in the third and the fourth centuries of A.H . because of the weakness of the Islamis State and it’s failure to find the real reasons of it’s existence. Besides that they used the guaranty system in collecting the money . The guaranted shared in monopoly the food-stuff and sold it in high price .Add to that the foreign control on the executive power ,not to be menti