This research aims to introduce the general tax on sales in gordan and the most important concepts related to this type of taxes and identify the  most  on characteristics and stand on its role in supplying the general budget of the necessary fundig to cover the over head of the state and the factorsinfluencing it and whether such a tax has been able to chieve the desired goals.including in contribute to an important and growing role in puplic revenues or not to be able to achieve these goals through the use of descriptive and analytical technique based on the data and information relevant.wasreached some conclusion and  recommendations was most important is that the general sales tax comes in

The research aims to measure the psychological security of social working in the courts, to measure the motivation of achievement for social researchers working in the courts. In addition to, identify the Psychological security and its relation to the motivation of achievement for social researchers working in the courts. To achieve these aims, the researcher adopted two scales: Maslow scale for Psychological security, which was translated to Arabic by Dwany and Dirany 1983 consisted of (75) items. The second scale is Othman scale for achievement motivation 2014 consisted of (24) items. The two scales had been applied to a sample consisted of (100) social researchers working in the courts of Baghdad with its two branches Al-karkh and Al-

The research aimed at finding out the effect of functional rotation on the tax performance of the employees of the General Authority for Taxes through the five-meter questionnaire prepared according to the required data. The data obtained from the research sample were analyzed. The results showed a significant effect of recycling In the tax performance, and this is evident from the proportion of his contribution to the interpretation of the total variation, which is a good indicator of the impact of functional rotation in the performance of the body sample research.

The formal investigation of the interior spaces of the residential bedrooms for children with autism is one of the basic tasks that should be known by the interior designer. Achieving an atmosphere compatible with his health condition, which contributes to generating a sense of spatial intimacy through the design dimension provided by the interior designer and his tireless endeavor to meet the needs of the child in an internal environment that achieves the functional dimension and spiritual approaches that enhance the child’s sense of spatial belonging and contribute to improving his mood and this positively reflects on his behavior and social integration. The current research has reached the most important design criteria that must be

That internal control is particularly important in improvingperformance and tax reform، they play an important role in the regularity ofwork and development and the anti corruption and activating the decisionsand tax legislation، as contained in the organizational plan and the means،procedures and components designed from which to ensure a policy andimplementation plans The research aims to review the reality of the internalcontrol in the General Commission for Taxes and stand on the deficiencies init, with the strengthening of the role of internal control in the GeneralAuthority for taxes based on the laws and regulations and by using modernmeans to work as well as developing the performance of employees in thebody، including helpin

Selective recovery of atropine from Datura innoxia seeds was studied. Applying pertraction in a rotating film contactor (RFC) the alkaloid was successfully recovered from native aqueous extracts obtained from the plant seeds. Decane as a liquid membrane and sulfuric acid as a stripping agent were used. Pertraction from native liquid extracts provided also a good atropine refinement, since the most of co-extracted from the plant species remained in the feed or membrane solution. Solid–liquid extraction of atropine from Datura innoxia seeds was coupled with RF-pertraction in order to purify simultaneously the extract obtained from the plant. Applying the integrated process, proposed in this study, a product containing 92.6% atropine was

Water scarcity is one of the most important problems facing humanity in various fields such as economics, industry, agriculture, and tourism. This may push people to use low-quality water like industrial-wastewater. The application of some chemical compounds to get rid of heavy metals such as cadmium is an environmentally harmful approach. It is well-known that heavy metals as cadmium may induce harmful problems when present in water and invade to soil, plants and food chain of a human being. In this case, man will be forced to use the low quality water in irrigation. Application of natural materials instead of chemicals to remove cadmium from polluted water is an environmental friendly approach. Attention was drawn in this research wor

   A microbubble air flotation technique was used to remove chromium ions from simulated wastewater (e.g. water used for electroplating, textiles, paints and pigments, and tanning leather). Experimental parameters were investigated to analyze the flotation process and determine the removal efficiency. These parameters included the location of the sampling port from the bottom of the column, where the diffuser is located to the top of flotation column (30, 60, and 90 cm), the type of surfactant (anionic, SDS, or cationic, CTAB) and its concentration (5, 10, 15, and 20 mg/L), the pH of the initial solution (3, 5, 7, 9, and 11), the initial contaminant concentration (10, 20, 30, and 40 mg/L), the gas flow rate (0.1, 0.2, 0.3, and 0.5 L/mi