This study aims to reach the right of governorates that are not organized in a region to impose local legislation, including tax legislation, and the extent of the constitutionality of this legislation and its consistency with constitutional texts and legal rules. The imposition of local taxes finds its constitutional and legal basis in the Iraqi constitution for the year 2005 and the law of governorates not organized in a region.The imposition of local taxes corresponds to the principle of tax legality, which is reflected in the necessity of issuing tax laws from a competent authority, whether this authority is federal, regional or local. Rather, it is sufficient that it be competent

Pots experiment was conducted at the greenhouse of botanical garden belong to Department of Biology, College of Education for Pure Science, Ibn-AL-Haithum, University of Baghdad, for growth season 2018-2019. The aim of the experiment was to study the effects of foliar application of a-tocopherol concentrations (0, 50, 100, 150, 200 mg.L-1) on growth parameters and the activity of some antioxidant enzymes of wheat plant irrigated with sodium chloride concentrations (0, 75, 150, 225) mM.L-1. Salinity reduced plant growth parameter, plant height, flag leaf area, flag leaf chlorophyll content and increased the activity of antioxidant enzymes, superoxide dismutase and peroxidase. Plant growth parameters were enhanced by foliar application of a-t

In this work, we are obviously interested in a general solution for the calculation of the image of a single bar in partially coherent illumination. The solution is based on the theory of Hopkins for the formation of images in optical instruments in which it was shown that for all practical cases, the illumination of the object may be considered as due to a self – luminous source placed at the exit pupil of the condenser , and the diffraction integral describing the intensity distribution in the image of a single bar – as an object with half – width (U0 = 8 ) and circular aperture geometry is viewed , which by suitable choice of the coherence parameters (S=0.25,1.0.4.0) can be fitted to the observed distribution in various types of mi

The research aims at identifying the extent to which the top management in the organization is interested in managing the talents of its employees, through which it can face the competing organizations, as well as the great challenges faced by all organizations in recent years. The task of attracting and maintaining talented human resources is one of the biggest challenges facing Organizations 

Background: Chronic hepatitis B virus (HBV) infection is a common health problem that has a worldwide distribution. Apart from the direct effect of the virus on the liver, there are many extrahepatic manifestations among which the probable effect on bone turnover associated with low bone mineral density (BMD). Objectives: This study aimed to determine the association between treated and untreated chronic HBV infection with BMD. Methods: This is a cross-sectional study which included a total of 48 patients with chronic HBV (28 patients treated with tenofovir-disoproxil-fumarate [TDF] antiviral drug and 20 patients have not yet started treatment). Other age- and sex-matched 30 apparently healthy individuals were recruited to represent the hea

In the recent decade, injection of nanoparticles (NPs) into underground formation as liquid nanodispersions has been suggested as a smart alternative for conventional methods in tertiary oil recovery projects from mature oil reservoirs. Such reservoirs, however, are strong candidates for carbon geo-sequestration (CGS) projects, and the presence of nanoparticles (NPs) after nanofluid-flooding can add more complexity to carbon geo-storage projects. Despite studies investigating CO2 injection and nanofluid-flooding for EOR projects, no information was reported about the potential synergistic effects of CO2 and NPs on enhanced oil recovery (EOR) and CGS concerning the interfacial tension (γ) of CO2-oil system. This study thus extensively inves

Internal control system is a safety valve that preserves economic units assets and ensure the accuracy of financial data, as well as to obligation in the laws, regulations, administrative policies ,and improve the efficiency, effectiveness and economic of operation, so it has become imperative for these units attention to internal and developed control system The research problem in exposure the economic units when the exercise of their business to many of the risks to growth or hinder the achievement of its objectives and the risks (financial, operational, strategy, risk) and not it rely on risk Assessment according to modern scientific methods, as in Brown's risk Classification, Which led to the weakness of the internal control identif

Research aimed to explore the Application Effect of the Conflict Management Strategies by the managements to solve conflict between and inside the conflicted parties within (IGEC) to increase the productivity of the workers. To collect data, 110 questioners had been distributed among managers and heads of departments of all managerial levels, 102 answered questioners regained, 5 of them were disqualify for statistical analytic, only 97 were taking in consideration   for statistical analysis presenting 93% of the retained number.

SPSS Program supported with a group of statistical tools, had been used for analysis purposes such as Kronbach Alpha test to assure the validity & stability of the t