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

Objective: To assess two kinds of extraction (aqueous and methanolic) for Calendula officials using flowers, leaves
and stems and studying their antibacterial activity against five different bacteria.
Methodology: Calendula officials were selected to carry out this study. Flowers, leaves and stems were collected from
local markets in Baghdad then dried in shade for 7 days and grinded to fine powder. Aqueous hot extracts for 2hr. at
(100c˚) and alcoholic extracts for 48 hrs at (80c˚) were performed using flowers, leaves and stems then studied
antibacterial effect against five different bacterial genuses by using well diffusion technique.
Results: This study showed that hot aqueous extracts for 2hr. to all parts of Cale

The textile industries play a prominent role in reviving the national economy, but they are currently suffering from several problems, including the high costs of their activities, the low quality of their production processes, and accordingly, the hexagonal diffraction approach came to help analyze production activities to determine which of them are the most expensive and do not have a benefit or cost greater than Its benefit as a result of waste and losses that accompany its implementation. And by applying to the Iraqi mechanical carpet factory, the research reached several conclusions, the most important of which is the presence of several sources of waste and loss, such as activities and operations that do not add value, whi

Hydatidosis is a zoonotic, helminthes parasitic disease that cause veterinary and human problems due to economic burden. Amis of the current study was to estimate the prevalence rate of hydatidosis infecting different organs of sheep slaughtered in street. In addition, investigate the relationship between age, gender and the infected rates in some Baghdad areas during a period from may to end of July 2018.A total of 188 sheep was examined for detection of Hydatid cyst in different organs using macroscopic and microscopic examination The overall prevalence rate of 47.9% was recorded. The results indicate non significant differences according to age and gender, the highest rate 57% was observed in sheep more than one year old compare

The importance of research lies in the school administration and that the school is the main cell of the educational system and its ultimate goal, and therefore modern education requires the presence of sophisticated leaders represented in educational administration at various levels. Administrative leaderships and the two researchers' belief that the institution’s ability and success or failure depend on a special type of leader who is highly effective and efficient, directing workers ’behavior towards creativity and achievement in order to achieve the goals of the institution in serving the educational bodies, increasing the effectiveness of leadership and developing the creative behavior of secondary school principals in

The policy issue in all countries of the world is concerned with government and research because it has the ability to reveal many of the problems facing the state and its organizational and scientific capabilities in the development of solutions and appropriate treatments that go beyond random and improvisational reactions, As a result of this interest, many studies have attempted to conceptualize and academicism it. The concept of public policy has been linked to various aspects of social life such as social, economic, educational, agricultural or other aspects. Public policy, regardless of its meaning or its relation to aspects of life, refers to the systematic thinking that directs the behavior and actions of the state, organization

This research aims to investigate the extent to which the Iraqi audience relies on interactive television programs as a source of information regarding national issues and their resulting impacts. It seeks to identify the types and nature of attitudes developed among the public towards national issues through these programs and determine the prominent topics and issues highlighted to the audience. The researcher employed a field survey as the primary research method, employing a questionnaire for data collection along with scientific observation and the Likert three-point scale to measure attitudes. The study was guided by the media dependency theory. A sample of 520 questionnaires was distributed to residents in

     This research aims to shed light on the reality of the process of rehabilitation of human resources for the implementation of electronic management practice in the ministry, and availability requirements of the application of electronic management and diagnosis of the most important stages and steps that can be followed in the process of transition towards electronic management to keep abreast of developments in the field of information technology, has been the application of this research in the Ministry of science and technology on a group of heads of departments and directors of the people in the departments of the Ministry through the use of case study method, which includes cohabitation field intervi