The tax revenues achieved through projects of transition to private sector are regarded as an important source for using in achieving political, economic and social objectives. Since Iraq is heading towards free market economy, new strategies should be adopted to reform the taxation system from by a qualified taxation management office and to activate the taxation policy and to reconsider legislation in relation to the aware of the legible to the importance of disclosure of their taxable real income in order to arrive at contribution of privatization in the taxation revenues for the important role effect on economic activities. In the light of the above, the research is based upon a hypothesis which stipulates that privatization contributes to the increase of tax revenues. For the importance of the revenues achieved, the research comes to show the contributions of privations through tackled the procedure of study and previous studies, while studied the conceptual framework of the privatization and taxes in general. And the study tackles the leased and established fuel stations and their contribution of privatization in the taxation revenues.
The research discusses with organizational spirituality and its implications on the organizational performance in the General Company for Food Industries in Abu Ghraib (Baghdad). The aim of the research was to determine the contribution of organizational spirituality in the organizational performance of the surveyed company. In order to achieve the objectives of the research، two main hypotheses were adopted. Several sub-hypotheses centered on the relationship between organizational spirituality and organizational performance in terms of its dimensions (Meaning work، self-esteem، community affiliation،
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An experimental study is carried out on the effect of vortex generators (Circular and square) on the flow and heat transfer at variable locations at (X = 0.5, 1.5, 2.5 cm) ahead of a heat exchanger with Reynolds number ranging from 62000< Re < 125000 and heat flux from 3000 ≤ q ≤ 8000 W/m2 .
In the experimental investigation, an apparatus is set up to measure the velocity and temperatures around the heat exchanger.
The results show that there is an effect for using vortex generators on heat transfer. Also, heat transfer depends on the shape and location. The circular is found t
... Show MoreThis research deals with the most important indicators used to measure the phenomenon of financial depth, beyond the traditional indicators, which are called quantitative indicators, which is shown to be inadequate to show the facts accurately, but it may come in the results of a counterfactual, although reliable in econometric studies done in this regard.
Therefore, this research has sought to put forward alternative indicators, is the structural indicators, and financial prices, and availability of financial instruments, and cost of transactions concluded, in order to measure the phenomenon of financial depth.
After using and analyzing data collected from countries the research
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Comsol multiphysics software is established to make a simulation that is comparable with experimental device. by utilizing comsol, the positive column domain of direct-current glow discharge with argon is considered for both of different applied voltage and working gas pressure. The calculations are exhibited by using a precise collision cross sections and Townsend coefficients for the argon. The impacts of voltage and pressure on the Debye length, number of particles in Debye sphere and plasma frequency are calculated and graphically delineated. With this regard to the dependence of plasma parameters on the applied voltage and pressure, some of them are found to be compatible with the experimental
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The research aims to show the possibility of adopting the market approach to measure the fair value of biological assets in Iraq, by applying to a sample of the company listed on the Iraq Stock Exchange, where the Middle East Fish Production and Marketing Company was selected from among 7 companies representing the agricultural sector in Iraq, and according to the availability of data and for five years, the financial statements were presented of the measurement and disclosure of biological assets at fair value according to the market approach, One of the most important conclusions reached by the researcher is the The possibility of measuring and disclosing biological assets at fair value according to the market approach in the Ira
... Show MoreEach school of Islamic jurisprudence has principles and rules upon which the diligent work in these schools is based. This is due to the view of sanctification of these rulings, as they are divine rulings. Therefore, the goal is to reach a ruling that represents the intent of the legislator as much as possible.
Hence, these schools of thought established rules for issuing fatwas with the intention of restricting the performance of a fatwa to the hands of those who are qualified for it and have met its conditions, so they gave priority to the most knowledgeable person over others to perform the fatwa. In the Hanafi school of thought, for example, the saying of Imam Abu Hanifa (may God have mercy on him) is given precedence over others,
Objective (s): To determine proportion of anemia among sample of Pregnant women. To identify factors
associated with the anemia (Maternal age, maternal education, gestational age, parity, gravidity, birth
interval, smoking, taking iron supplements and dietary habits).
Methodology: A cross-sectional study conducted at Al- washash & Bab-almoadham primary health care
centers. The sample was selected by (non-probability convenient sampling) and sample size was (550).
The study started from 1st March 2011 to 30th of March 2012. The data was collected by direct interview
using special questionnaire to obtained socio-demographic information.
Results: the result shows that mean age of the subjects was 26.5± 7.5 years, 8
There are numerous bidirectional interactions between the reproductive system and the liver. Sex steroids regulate metabolic health through signaling effects in both peripheral and central metabolic tissues, including adipose tissue, liver, skeletal muscle, and brain, and have a role in the etiology of structural and functional liver diseases. Blood samples were obtained from 90 healthy women (control group) and 90 women that have hormonal changes (patients’ group). The levels of reproductive hormones (follicle stimulation hormone/FSH, luteinizing hormone/LH, estradiol/E2, progesterone/P4) were measured by using fully automated Cobas E411, whereas those of liver enzymes (alanine transaminase /ALT, aspartate aminotransferase/AST, a
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Background: Obesity represents a clear and
present danger to the health of children and
adolescents. Its prevalence among American
youth has doubled in the past 3 decades, and
there are now more overweight and obese
adults in the United States than adults of
normal weight.
Objectives of the study:
1- Finding whether screen watching among
adolescents has an effect on increasing
prevalence overweight and obesity.
2- The effect of other variables like physical
activity, eating in front of screen, eating under
stress on obesity and overweight among the
subjects sample.
Patients &Methods: During 3 months period a
cross sectional survey was conducted on 4
high schools at Baghdad with total
Abstract:
Organizations need today to move towards strategic innovation, which means the analysis of positions, especially the challenges faced by the change in the external environment, which makes it imperative for the organization that you reconsider their strategies and orientations and operations, a so-called re-engineering to meet those challenges and pressures. Now this research dilemma intellectual two-dimensional, yet my account in not Take writings and researchers effect strategic innovation in re-engineering business processes, according to science and to inform the researcher, and after the application represented in the non-application of such resear
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