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Sources of income subject to tax in the Iraqi Income Tax Law No.113 of 1982
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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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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Analysis of Regional Development in Abu Ghraib Municipality within the Available Sources
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The judgment enjoys many potential sources. If we look at these sources with analytical view that enable us to identify the potentials of strength in them which is the existence of features that distinct each place from the other one, which can be considered opportunities that provide the designer and the planner the possibility to design and planning which is based on subs taken from the reality of the available data of the location.
At this point outstands the role of development sources as one of the processes of re-configuring the place which appear as a result of a reality that requires setting new goals for the society and to achieve these goals it takes observations dealing with the place policies that should be taken, so this

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Publication Date
Tue Mar 15 2022
Journal Name
Al-academy
The culturalization of gender action in the Iraqi theatrical address the play " Revelations as an example"
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The culturalization of gender action occupies a wide range in culture, thoughts and modern studies as well as in fine arts and the ways of expressing them.

       Theater, as one of these arts, plays roles in establishing the fundamental concepts that aims at stating the uncontrollable deed of the social community. It remains one of the most effective and suitable means to confine the uncivilized practices to overcome a certain crisis after gender and cyborg in societies.

        The research concentrates on studying the culturalization of gender action in the Iraqi theatrical address because of the effect it has on the modernizing thought in arts and theater literature. It consists of chapter one which deals w

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Publication Date
Tue Dec 20 2011
Journal Name
المؤتمر الدولي الثالث للاحصائيين العرب
Use a form ARX(p,q) to estimate time series for the Iraqi Economy
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Due to the lack of statistical researches in studying with existing (p) of Exogenous Input variables, and there contributed in time series phenomenon as a cause, yielding (q) of Output variables as a result in time series field, to form conceptual idea similar to the Classical Linear Regression that studies the relationship between dependent variable with explanatory variables. So highlight the importance of providing such research to a full analysis of this kind of phenomena important in consumer price inflation in Iraq. Were taken several variables influence and with a direct connection to the phenomenon and analyzed after treating the problem of outliers existence in the observations by (EM) approach, and expand the sample size (n=36) to

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Publication Date
Sun Dec 16 2018
Journal Name
Al-academy
Meaning Surplus in Contemporary Iraqi Sculpture
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The present research is concerned with studying the appearance and essence of meaning in contemporary sculpture by addressing the  problematic how to flow of meaning its multiplicity and the flow of its surplus, resulting from the transformations of the artistic form and the variety  of its methods which results to a new and different strategies in circulation and aesthetic reception to achieve this task, we have relied on models of modern Iraq sculpture, which fit in its form and raw materials with the concept of phenomenon studied. Therefore, the research topic were divided into four axes:- the first axe included an introduction about the subject. The introduction included the problems of research and its importance, aim repr

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Publication Date
Thu Aug 03 2023
Journal Name
Journal Of Legal Sciences
Superiority of Peremptory Norms in Public International Law
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International law has proven that it is an evolving and flexible law over the years, and despite that, this development takes a very long time, as the concept of peremptory norms took 83 years to crystallize and have concrete and impactful applications, and within this development another modern concept emerged, which is the obligations Erga Omnes in the Barcelona Traction case 1970. We have concluded that these two concepts fall under a broader concept, which is peremptory norms, and this concept represents the common supreme interests of the international community, and consists of rules that transcend all other rules in international law, and it is not permissible to derogate or deviate from them. On the other hand, it bears the oblig

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Publication Date
Sun Jun 11 2017
Journal Name
Al-academy
The approach of deliberation in the ontemporary Iraqi theater text - theatricality Afwah-as a odel
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The deliberative system of communicative studies is exposed to cultural openness, according to modern cultural studies, to establish a verbal language system that achieves reciprocal and cross-cultural relations. This research has examined the concept of deliberative approach in the contemporary Iraqi theater text by studying the deliberative system of text and its interrelationship with The stage of the verbal embodiment of the dramatic event, because the dramatic text achieves in its construction of racism, a deliberative approach between the verbal event and the language, and what later leads to the completion of the dramatic action. The research included four chapters. The first chapter was the systematic framework of the research, T

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Publication Date
Sun Mar 20 2016
Journal Name
Al-academy
Indicative coding of the actor’s performance in the Iraqi theater show: راسل كاظم عوده
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Summary Search Alachtgalat process semantic encoding carried out by the actor inside the theater to deliver the intellectual sense, and social, as well as the aesthetic to the recipient, the fact that the code is the function is operated relationship in accordance with the prior intent to deliver the implications of a particular intent, too, and the fact that encryption is the best way to transfer messages in system theater, where should the actor that has the ability to create images (sensory) or intellectual new in human consciousness on the basis of conversion of impressions collected from reality and re technically formed inside the theater, allowing the recipient to arrange these marks to obtain the meaning that lies in them. So he

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Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The dropping of three zeroes from Iraqi dinar
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           The purpose of this research is to explain the effect of the dropping of three zeroes from Iraqi dinar on the basic role of the dinar and derivative and dynamic in transaction of Iraqi economic. the importance of this research comes from the effect of this operation on the evaluation of the exchange between the individuals of Iraqi society and the other between the Iraqi individuals and the foreign whom use the Iraqi dinar as a tool for exchange also the effect of the operation on the reserves of the Iraqi dinar the results of this research are as the following:-

1-the operation of dropping of zeroes must be associated with increase of the sharing of economic sectors wi

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Publication Date
Thu Dec 04 2025
Journal Name
Al–bahith Al–a'alami
The attitudes of Iraqi youth towards volunteering work
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The aim of the research is to identify the attitudes of Iraqi youth
towards volunteering work by using the survey method and the scale
tool to identify what young volunteers can carry from the attitudes
towards volunteering work because the phenomenon of volunteer
work is of great importance in society. The scale was applied to
(525) volunteers among Iraqi youth. The research reached a set
of results, the most prominent of which is the existence of positive
trends among young people towards volunteering work, meaning
that Iraqi youth volunteers have awareness of the concept of
volunteering correctly. As for their goals of volunteering, they are
humanitarian and social goals for the advancement of society, an

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Publication Date
Mon Apr 01 2019
Journal Name
Biochemical And Cellular Archives
No etiological role of Herpes Simplex Virus and Toxoplasma Gondii infections in systemic lupus erythematosus of Iraqi Female Patients
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Systemic lupus erythematosus (SLE) is one of the autoimmune disorders, generated by a production of specific autoantibodies against self-antigens before the occurrence of clinical symptoms. The etiology of disease is still unknown, although there have been several infectious agents that have been associated with SLE development, especially in genetically predisposed individuals. Herpes simplex virus-I and -II (HSV-I and -II) and Toxoplasma gondiiare two infectious agents that have been suggested to be involved in SLE etiology. Accordingly, the present study assessed anti- HSV-I and -II and anti-T. gondii IgG and IgM antibodies by enzyme linked immunosorbent assay in sera of 64 SLE female patients and 32 healthy control women. The patients w

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