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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
Thu Jul 13 2023
Journal Name
International Journal Of Research In Social Sciences & Humanities
Subject Review: Blogs as Learning Tools in EFL Classrooms
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Blogs have emerged as a powerful technology tool for English as a Foreign Language (EFL) classrooms. This literature review aims to provide an overview of the use of blogs as learning tools in EFL classrooms. The study examines the benefits and challenges of using blogs for language learning and the different types of blogs that can be used for language learning. It provides suggestions for teachers interested in using blogs as learning tools in their EFL classrooms. The findings suggest that blogs are a valuable and effective tool for language learning, particularly in promoting collaboration, communication, and motivation.

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
The effect of teaching using the six thinking hats on academic achievement for students in the second grade average in the subject of family education
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Research problem:
Problem of current research can determine the dimensions to answer the following question: The effect of teaching using the six thinking hats on academic achievement for students in the second grade average in the subject of Family Education. The importance of research: research is gaining importance in terms of:
1. That this research is the first of its kind in the researcher's knowledge _ which deals with the teaching of Family Education by using the six hats, the researcher hopes to fill a gap in the educational field and serve in other studies serve the materials home economics. 2. Keep pace with the new field of modern education and strategies. 3. Highlight on the educational strategy in the field of creative

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Publication Date
Wed May 05 2021
Journal Name
Arab Science Heritage Journal
اهمية مصادر الدراسات التاريخية
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Amr bin Abdullah Abu Ishaq al-Subaie belongs to the third class and is
one of the major

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Semiotic Transformations in Scenography of the Iraqi Theatre Show "The Play of Ali Al-Wardi and his Opponent- A Model": باسم محمد احمد حسن
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      Semiotics has been through wide experiences in various human sciences, especially in the fields of poetry, novel and myths. But its interest in the theatre and drama was much less and unique despite the richness of the theatrical connection as it is a probable field for the semiotic investigation which may require the semiotic approach in dealing with the theatrical and dramatic show during the two processes of: structural construction and deconstruction starting from a set of overlapping and interconnected texts inside the show, which can be limited in the text, then it would be difficult to semiotically cover all these complex and tricky texts. The theatre in its structural and aesthetic construction is c

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Forms of post-modernism in performance of Iraqi theatre "dream of Baghdad exam": عمار عبد سلمان محمد
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  The effects of postmodernism on theatrical form was managed by the director (Anas Abdul Samad) to be employed in the Iraqi play (Dream in Baghdad) and the researcher sought to study this problem and divided it into four chapters dealt with in the first chapter the problem of research and its need, the importance of research, As well as the definition of terminology, either Chapter II theoretical framework divided by the researcher to the first two is the postmodernism in the theater is the most prominent reference references and the second most important postmodern applications in the world play and then the researcher concluded the second chapter of the most important indicators. In the third chapter, the researcher identified th

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Publication Date
Tue Feb 12 2019
Journal Name
Iraqi Journal Of Laser
Enhanced Relative Humidity Sensor via Diameter of No-Core Fiber Structure
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Single mode-no core-single mode fiber structure with a section of tuned no-core fiber diameter to sense changes in relative humidity has been experimentally demonstrated. The sensor performance with tuned NCF diameter was investigated to maximize the evanescent fields. Different tuned diameters of of (100, 80, and 60)μm were obtained by chemical etching process based on hydrofluoric acid immersion. The highest wavelength sensitivity was obtained 184.57 pm/RH% in the RH range of 30% –100% when the no-core fiber diameter diameter was 60 μm and the sensor response was in real-time measurements

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Publication Date
Mon Oct 27 2025
Journal Name
The Clinical Teacher
When Patients Say No: Rethinking Refusal in Bedside Medical Education
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ABSTRACT<sec> <title>Background

Bedside clinical teaching is a fundamental part of the medical education that offers invaluable opportunities for the students to build and improve their clinical and communication skills. However, there is a growing concern about the increasing refusal of patients to participate in clinical sessions, especially in certain settings where there are sensitive cultural traditions and decreased trust in institutions.

Aim

This paper discusses patient refusal duri

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Publication Date
Sat Aug 30 2025
Journal Name
Iraqi Journal Of Science
Improving the Performance and Finding Bitmap of the Compression Method Using Weber's law
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Image compression is a suitable technique to reduce the storage space of an image, increase the area of storage in the device, and speed up the transmission process. In this paper, a new idea for image compression is proposed to improve the performance of the Absolute Moment Block Truncation Coding (AMBTC) method depending on Weber's law condition to distinguish uniform blocks (i.e., low and constant details blocks) from non-uniform blocks in original images. Then, all elements in the bitmap of each uniform block are represented by zero. After that, the lossless method, which is Run Length method, is used for compressing the bits more, which represent the bitmap of these uniform blocks. Via this simple idea, the result is improving

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Publication Date
Tue Jun 30 2015
Journal Name
College Of Islamic Sciences
The freedom of practicing the scriptures for their rituals Between Shari'a and law
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The Islamic nation accuses these days of cruelty and extremism, and this is not strange. Every nation comes out
Including the hardline and the extremist, but the self-pity is that these charges have become
It went beyond the example and the mercy of the gift that the Almighty said (and you are to create great)
Al-Qalam: 4, and accusing him of not touching him in dealing with the people of the book and others, so try
It is our humble quest to urge our small speeches to clarify the position of Islam and its Prophet (peace and blessings of Allaah be upon him)
And deal with all human beings, and to show the low level of rights that our prophet has proved
Western laws are parts of his administration and adopted in the field

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Publication Date
Sun May 10 2015
Journal Name
Al-academy
Impediments to the use of the Iraqi musical instruments in the orchestra: احسان شاكر محسن زلزلة
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The diversity of ideas and freedom of expression among the authors, who are looking for what's new serve the goals of musical expression and aesthetic, which calls for the use of traditional instruments with the formation of the great instrumental music and well-known orchestra, is a major challenge from several quarters, the failure of some of those musical instruments or limited potential or method performed by costly sometimes prevents the use of a permanent in this great configuration, had to be the emergence of some of the problems faced by the author and musician on the one hand and the receiver on the other hand, which must be looking for the perfect, some of these musical instrument are used systematically follows the work of the

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