The tax is a financial amount collected from the taxpayer for the account of the public treasury.. and is the cornerstone of the close bond between members of the community and the country in which they live , as income tax is imposed on the profits and revenues achieved by people and often the constitution of most contemporary countries stipulate that the legislator is obligated to determine the sources of revenues and profits subjected to tax. Because the tax has a serious impact on people’s money because it is exposed to that money through direct deduction . Therefore, we note that the applicable income Tax Law stipulated that in order income to be subject to tax , it must be derived from one or more of the income sources stipulated in Article Two of it.
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The effect of Wood Flour addition to the gamma alumina powder used in the preparation of gamma alumina (ɤ-Al2O3) catalyst carrier extrudates on the pore volume and BET surface area physical properties was investigated. Two parameters which are size of wood flour particles and its quantity were studied. The sizes of wood flour particles used are 150 µm, 212 µm and 500 µm and the weight percentage added to the gamma alumina powder during the preparation of the extrudates are (1%, 3%, 5% and 10%). The results showed that the addition of wood flour to the gamma alumina powder in order to get gamma alumina extrudates used as catalyst carrier is one of the successful methods to improve the pore volume
... Show MoreThe Turkish intervention in the Libyan crisis in the recent period was a trigger for more tension than a solution - as Turkey claims - as Turkey seeks to quickly set a welcome military footing in Libya to prevent the reconciliation government from falling and planning to start exploration for gas and oil in Libya to solve the Turkish energy crisis, that is, the energy exchange for security and trying to exploit the situation to establish a new gathering of proTurkish political Islam, as for the Iranian position on the Libyan crisis, it does not exceed a logistical role and provide Turkey with expertise in circumventing international sanctions and assisting it in transporting fighters and weapons to Libya, Iran has also deliberately added so
... Show MoreThe current research aims at finding out how to properly and correctly manage waste and solid waste and reduce the difficulties faced by all countries. However, it is becoming increasingly acute in developed cities because their economies are growing rapidly. It is necessary to identify the modern methods used in developed countries in managing wastes. The use of modern waste management techniques is a coordinated effort by international agencies within the borders responsible for them. The problem of the study can be identified in the lack of clarity of environmental management procedures in place. The importance of the research contributes to providing greater capacity to the administrative and technical leadership in the municipality
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The development of better tools for diagnosis and more accurate prognosis of cancer includes the search for biomarkers; molecules whose presence, absence or change in quantity or structure is associated with a particular tumour or prognosis/therapeutic outcome. While biomarkers need not be functionally relevant, if cell survival, then they could also provide new targets for therapeutic drugs. In recent years attention has been applied to a group of proteins known as cancer testis antigens (CT antigens) [1]. These proteins are products of genes whose expression was normally confined to the testis, yet they are expressed in tumour cells. CT genes are bound to serve a wide array of roles in the testes, which have many highly differentiated cel
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This research has been devoted to the objective and important issue which is the legal protection of the printing form of the newspaper in the Iraqi press.
As this issue constitutes the integrated unit of the printing format in addition to achieving legal protection for the illustrative image used in the press. Such matter, on both level the integrated unit of the printing format and the legal protection, is out of reach of study due to the comprehension of the subject is concerned.
Although there is a justification for dealing with both of them together as the explanatory image is one of the foundations on which the printing format of the newspaper is built. This case generates, at least, the same legal subject that appe
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Abstract: This study aims to identify mainly the experience of development of the state of Zimbabwe. The purpose of this study is to explain African studies in our Arab countries . The approach followed in this study is analytical description using also the comparative method as needed. This research division an introduction ,fourth topics and conclusions .The first dealt with the geographical location of the state of the Zimbabwe and explain of the main cities and a general introduction to the Republic of the state of Zimbabwe . The second section reviewed the historical development since the advent of colonial British colonialism and the declaration of Rhodesia Nyasaland in 1953 . As well as to clarify the position of stats and interna
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This study focuses for improving the increase the solubility of fiber cellulose in sodium hydroxide solution in concentrations ranging from (4- 12%), from one point of view and from other point of view in (sodium hydroxide and urea) solution concentration (6% NaOH + 4% urea), under low temperature (- 15, - 20 Co) , depending on the principle of reducing the degree of polymerization for fiber cellulose, which is represented in our tests cotton linter who its represent (Whatman filter paper, Grade 1), some samples subjected to chemical pretreatment as simulation the method of decomposition of cellulosic materials by white or brown fungi that grow on trees, this method involves the use of
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