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.
يهدف البحث الى التعرف على اثر استراتيجية نجمتين وامنية في تحصيل مادة الكيمياء عند طلاب الصف الثاني المتوسطولتحقيق هدف البحث تم اتباع المنهج التجريبي ذو الضبط الجزئي وتم تحديد مجتمع البحث بطلاب الصف الثاني المتوسط لجميع المدارس الثانموية والمتوسط التابعة لمديرية تربية الكرخ الثانية وتم اخنيار احد هذه المداس بصورة قصدية لتطبيق تجربة ابلبحث الحالي
The aim of this research is to study and test the impact of the policy of open-book accounting as one of the cost management mechanisms in achieving the competitive advantage in Jordanian industrial public companies, to achieve the objectives of the study, a field study was conducted by surveying the views of a sample of the accountants of the Jordanian industrial public companies. Hence the arithmetical Means, the Standard Deviations, the Significant Value and the Simple Linear Regression are used to test the research hypotheses and to achieve the research goals. The results of the study showed that there is a statistically significant effect of the policy of open-book accounting as one of the cost management mechanisms in achieving the
... Show MoreThe aim of this research is to make a new investigation of a scientific thesis in Arabic Morphology in which an allusion occurred in relation to its real author and its title, there is alot of dropping and flaw when it was first applied due to depending on one written transcript
New Schiff base [3-(3-acetylthioureido)pyrazine-2-carboxylic acid][L] has been prepared through 2 stages, the chloro acetyl chloride has been reacting with the ammonium thiocyanate in the initial phase for producing precursor [A], after that [A] has been reacting with the 3-amino pyrazine-2-carboxilic acid to provide a novel bidentate ligand [L], such ligand [L] has been reacting with certain metal ions in the Mn(II), VO(II), Ni(II), Co(II), Zn(II), Cu(II), Hg(II), and Cd(II) for providing series of new metal complexes regarding general molecular formula [M(L)2XY], in which; VO(II); X=SO4,Y=0, Co(II), Mn(II), Cu(II), Ni(II), Cd(II), Zn(II), and Hg(II); Y=Cl, X=Cl. Also, all the compounds were characterized through spectroscopic techniques [
... Show MoreSchiff base (methyl 6-(2- (4-hydroxyphenyl) -2- (1-phenyl ethyl ideneamino) acetamido) -3, 3-dimethyl-7-oxo-4-thia-1-azabicyclo[3.2.0] heptane-2-carboxylate)Co(II), Ni(II), Cu (II), Zn (II), and Hg(II)] ions were employed to make certain complexes. Metal analysis M percent, elemental chemical analysis (C.H.N.S), and other standard physico-chemical methods were used. Magnetic susceptibility, conductometric measurements, FT-IR and UV-visible Spectra were used to identified. Theoretical treatment of the generated complexes in the gas phase was performed using the (hyperchem-8.07) program for molecular mechanics and semi-empirical computations. The (PM3) approach was used to determine the heat of formation (ΔH˚f), binding energy (ΔEb), an
... Show MoreThe reaction oisolated and characterized by elemental analysis (C,H,N) , 1H-NMR, mass spectra and Fourier transform (Ft-IR). The reaction of the (L-AZD) with: [VO(II), Cr(III), Mn(II), Co(II), Ni(II), Cu(II), Zn(II), Cd(II) and Hg(II)], has been investigated and was isolated as tri nuclear cluster and characterized by: Ft-IR, U. v- Visible, electrical conductivity, magnetic susceptibilities at 25 Co, atomic absorption and molar ratio. Spectroscopic evidence showed that the binding of metal ions were through azide and carbonyl moieties resulting in a six- coordinating metal ions in [Cr (III), Mn (II), Co (II) and Ni (II)]. The Vo (II), Cu (II), Zn (II), Cd (II) and Hg (II) were coordinated through azide group only forming square pyramidal
... Show MoreThe preparation and spectral characterization of complexes for Co(II), Ni(II), Cu(II), Cd(II), Zn(II) and Hg(II) ions with new organic heterocyclic azo imidazole dye as ligand 2-[(2`-cyano phenyl) azo ]-4,5-diphenyl imidazole ) (2-CyBAI) were prepared by reacting a dizonium salt solution of 2-cyano aniline with 4,5-diphenyl imidazole in alkaline ethanolic solution .These complexes were characterized spectroscopically by infrared and electronic spectra along with elemental analysis‚ molar conductance and magnetic susceptibility measurements. The data show that the ligand behaves a bidantate and coordinates to the metal ion via nitrogen atom of azo and with imidazole N3 atom. Octahedral environment is suggested for all metal complex
... Show Moreتهدف الدراسة الحالية الى استعمال الانموذج اللوجستي ثنائي المعلم في تدريج مقياس الشخصية الافتراضية المتعدد الابعاد لطلبة الجامعة وفقا لنظرية الاستجابة للفقرة، والخروج بتعميم لنتائج البحث والوقوف على الاجراءات العلمية المناسبة وتوفير تطبيق عملي علمي صحيح لاعتمادها من قبل الباحثين. وقد اتبعث الباحثة الاسلوب العلمي من خطوات واجراءات في عملية بناء المقياس حيث حدت ابعاد الشخصية الافتراضية المتمثلة بسبع ابعا
... Show MoreAs we know the transportation studies regarded as one of a very
important and difficult studies and one of its difficulties created from the
process of data updating therefore the researcher well facing many difficulties
to balancing between the old data on collecting new data.
The research present an opinion which is summarized by: can we use
the old data after we updated and used it as alternatives? Or the researcher
must collect new data to complete their research which indicate to the present
situation and some times they cant complete their studies because of the
security, economic, temporally difficulties.
The research used two kinds of data, the old data which belong to the
period (1998) and new data