The Search stressed on the importance of the role of property tax as a tributaries of the state budget that depend on it to cover the side of public expenditures, along with the rest of the other types of taxes through a review of the tax  framework and tax proceeds and stand on the research problem and its effects, according to the following logic  questions : -

1. What is the contribution of property tax in the overall tax revenue?
2. Are there any certain problems in collection of property tax?
   3. What are the factors that lead to a negative impact on the outcome of the property tax?
   4. How do we strengthen the role of the property tax in the overall tax revenue?

   This r

          The present art icle discusses the prob lems of understanding and translating the lingu istic and cult ural aspect of a foreign lite rary text. The article considers the trans lation process through the pr ism of cult ural orientation. In the process of transl ation, the nati onal cultural iden tity should be expressed to the max imum extent, through all me ans of expre ssion that include imagery and inton ation. In addi tion to the author's sty le, special atte ntion should al so be pa id to tro pes, phraseological uni ts, colloquial wo rds and dial&n

In this work, measurements of activity concentration of naturally occurring radioactive materials (NORM) isotopes and their related hazard indices for several materials such as crude oil, sludge and water in Ahdeb oil fields in Waste governorate using high pure germanium coaxial detection technique. The average values for crude oil samples were174.72Bq/l, 43.46Bq/l, 355.07Bq/l, 264.21Bq/l, 122.52nGy/h, 0.7138, 1.1861, 0.601 mSv/y, 0.1503mSv/y and 1.8361 for Ra-226, Ac-228, K-40, Ra eq, D, H-external and H-internal respectively. According to the results; the ratio between ²³⁸U to ²³²Th was 4, which represents the natural ratio in the crust earth; therefore, one can be strongly suggested that the geo-stricture of the

        This paper aims to identify the contents of the advertisements of the (Take the Vaccine .. to Protect Yourself) campaign that was carried out by the Iraqi Ministry of Health for the period from (11/19/2020) to (4/1/2022), to raise awareness of the anti-Covid 19 virus vaccines, which it published on its official page on Facebook. The researcher used a comprehensive inventory method for the research community, and used the content analysis tool.                                                                             

The aim of this paper is to shed the light on the concepts of agency theory by measuring one of the problems that arise from it, which is represented by earnings management (EM) practices. The research problem is demonstrated by the failure of some Iraqi banks and their subsequent placement under the supervision of the Central Bank of Iraq, which was attributed, in part, to the inadequacy of the agency model in protecting stakeholders in shareholding institutions, as well as EM, pushed professional institutions to adopt the corporate governance model as a method to regulate the problem of accounting information asymmetry between the parties to the agency. We are using the Beneish M-score model and the financial analysis equations in

ABSTRACT Background: One of the major problems of all ceramic restorations is their probable fracture against the occlusal forces. The objective of this in vitro study was to evaluate the effect of two gingival finishing lines (90°shoulder and deep chamfer) on the fracture resistance of full contour CAD/CAM and heat press all-ceramic crowns. Materials and Methods: Thirty two maxillary first premolars were prepared to receive full contour CAD/CAM (zolid) and heat press (Cergo Kiss) ceramic crowns using a special paralleling device (Parallel-A-Prep). The teeth were divided into four groups according to the type of finishing line prepared. Each crown was cemented to its corresponding tooth using self-etch, self-adhesive dual cure resin ceme

The various properties of the ground and excited electronic states of coumarins 102 using density functional theory (DFT) and time-dependent density functional theory (TDDFT) was calculated by the B3LYP density functional model with 6-31G(d,p) basis set by Gaussian 09 W program. Spectral characteristics of coumarin102 have been probed into by methods of experimental UV-visible, and quantum chemistry. The UV spectrum was measured in methanol. The optimized structures, total energies, electronic states (HOMO- LUMO), energy gap, ionization potentials, electron affinities, chemical potential, global hardness, softness, global electrophilictity, and dipole moment were measured. We find good agreement between experimental data of UV spectrum and

Background: Whey protein is the green-yellow colored, liquid portion of the milk, and it is also called the cheese serum, it is obtained after the separation of curd, during the coagulation of the milk. It contains a considerable amount of α-helix pattern with an evenly distributed hydrophobic and hydrophilic as well as basic and acidic amino acids along with their polypeptide chain. The major whey protein constituents include β-lactoglobulin (β-LG),α-lactalbumin (α-LA), immunoglobulins (IG), bovine serum albumin (BSA), bovine lactoperoxidase (LP), bovine lactoferrin (BLF) and minor amounts of a glycol macro peptide (GMP). Osseointegration can be defined as a process that is immune driven which leads to the formatio