ان الضريبة المفروضة على المكلف يجب ان لا تكون قيدا على حق الملكية الخاصة
Language is an important means through which one can construct one's social world. Accordingly, the way we view ourselves and the world is basically formed by language use whereby identities, relations, and values are constructed and maintained. Most discourse analysts consider narrative not only the locus of construction and enactment of identity, but also a distinguished genre for its analysis.The present study is concerned with how identity can poetically be informed, hence exploring the way black poets use language when reflecting their identity and culture. The poem, right on: white america by the black American poetess Sonia Sanchez, is chosen to be analyzed based on Simpson's stylistic model (2004). In this model, the ana
... Show MoreThis study aims at identifying how Baghdad Municipality employs public relations in law enforcement operations and the role played by the Municipality in communication and communicating with the public, raising their awareness and educating them to not abuse public property. As for the research tools, the researcher used the questionnaire as a data collection tool in addition to an analytical description of the means and methods of communication for public relations on Baghdad Municipality Facebook page.
The research comes out with a set of result; the most important of which are:
The means through which citizens learned about the existence of campaigns to impose the law an eliminate violati
Accountancy unit is looked is upon as unit that established for the purpose achieve it goals and programmers for unlimited time. Unless otherwise take place such as liquation whether voluntary or mandatory. Thus going concern logic is considered to be the logical foundation witch the familiar accounting principles are based upon. The future of a Company real its financial statues and position and the extent of it ability to face events in future. Hence the success and continuity its activities depend on the extent of the company activity to generate profits. And its ability to retain appropriate liquidity to serve its debts.
Therefore financial statements of the company consider to be on
... Show MoreThe present study is concerned with the role of income tax in implementing economic goals in Iraq and treating the problems and pitfalls in the Iraq economy.
The study also aims at investigating the role of income tax in attracting promising favorite effects into economy.
The study was performed on data covering the period (2003 - 2012) with respect to the variables of (income tax, oil profits) as independent variables and (private consuming expenditure, private investmental expenditure, and standard figure of prices) as dependent variables. To analyze these data, a number of statistical descriptive and analytical techniques were used such as (percentage, standard variance, mediums, F test, T test and SPSS). It has been c
... Show MoreThe period of negotiations is essential in the formation of contracts especially economic importance, but the legal value varies from legal system to another, where the freedom of negotiation is absolute in the Anglo-American system, which leaves its impact on the duty of the flags regarding the principle of good faith in the stage of negotiations nodal.
The Anglo-American legal system recognizes the rule of the right to remain silent. The buyer's responsibility at the negotiation stage is that it rejects the principle of good faith at this stage, and then attempts to achieve justice through other mechanisms surrounding the principle. A number of exceptions are broadly decided to the degree Can be said to be working to achieve th
... Show MoreTax revenues are considered one of the important sources of public revenues for the state as one of the tributaries that finance the public treasury to implement development plans. Real estate taxes are one of the sources of obtaining tax revenues in the state, as it follows that there are a number of factors that affect these revenues, which requires the development of necessary solutions and recommendations to address the resulting effects. Accordingly, this research sheds light on tax revenues in general and real estate tax revenues in particular to indicate the extent of their contribution to the total tax proceeds, as the tax proceeds of the real estate tax were analyzed into the total tax proceeds for the years (2017-2021). A numbe
... Show Moreفي عالم محدود المساحة، يُحاط المُلاك دائما بأخرين مجاورين لهم، وبالتالي، لا يكاد يوجد نشاط قد يُمارسه المالك على أرضه لا يكون من شأنه ان يؤثر على المالكين الآخرين. فإذا قام ببناء مبنى ما، فقد يحجب ذلك المبنى أشعة الشمس او الهواء عن المباني المجاورة له والمملوكة لأشخاص آخرين. وإذا كان يدير شركة ما، فقد تكون الأراضي المجاورة لتلك الشركة مثقلة بالضوضاء أو حركة المرور المصاحبة. وإذا كان يُنقب عن النفط في أرض ما، ف
... Show MorePerformance measurement is considered one of the most important issues in
Measuring performance effectiveness in the educational institutions by maintaining balance among quantity measurable factors. They can be financial or non‐financial factors. Consequently they reflect decisive factors in the success of educational institutions and determining suitable standards and dimensions for their activities and giving it proportional importance. Adopting the idea of Balanced Score Card as one of the modern administrative techniques and methods by educational institutions assists in the development of administrative work, adjusting the performance in addition to achieving comprehensive standard and development of educational universit
... Show MoreAbstract Since 2003. Iraq has begun a new phase in its modern history, which was after a long period of tyranny, repression of freedom of expression, and women were no better off than men; they suffered marginalization and exclusion, but after the fall of the former regime and the adoption of a parliamentary system of government, The level of participation in the government; where it approved the share of women in the legislative authority called "quota" which reflects the legislative level of a certain proportion of the seats in Parliament, amounting to 25%, and this is approved by the Iraqi constitution for 2005. But it is noticeable that women in parliament did not work within the quota; in other words they belonged to the pol
... Show Moreit has emerged the role of commercial arbitration in disputes of industrial property in countries that have expanded the scope of industry property rights, Through the adopting material rules in its domestic legislation , find their source in the established principles in international trade, and allow to settle all kinds of industrial property disputes , including the disputes relating to the validity of the patent or trademark by the International Commercial Arbitration.
The material rules Concerned with the direct settlement of international trade disputes , But there are material rules specialized of settlement of industrial property disputes, including traditional material rul
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