Abstract

          The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar

The current study introduces a novel method for calculating the stability time by a new approach based on the conversion of degradation from the conductivity curve results obtained by the conventional method. The stability time calculated by the novel method is shorter than the time measured by the conventional method. The stability time in the novel method can be calculated by the endpoint of the tangency of the conversion curve with the tangent line. This point of tangency represents the stability time, as will be explained in detail. Still, it gives a clear and accurate envisage of the dehydrochlorination behavior and can be generalized to all types of polyvinyl chloride compared to the stability time measured by conventional ones based

The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

    In this study we try to make a first step for making a new list for fauna and flora of Kurdistan in particular and Iraq in general. This is very important study of biodiversity of Iraq. We recognize 52 migratory and resident birds including Alectoris chukar asoica which is recently described. Also, 20 amphibians and reptiles including two snakes recently recorded Zamenis hohenackeri and Platyceps ladacesis, a new form of Asaccus sp. and sub- species of Varanuns griseus caspeius for the first time in Iraq, with many rare specimens. Thirteen different species of mammals were recognized, with comme

Abstract

The current research aims to identify the effect of the idea filtering strategy on the achievement of second-intermediate school female students in science. The two researchers adopted the experimental method and the experimental design with partial control in the two groups (experimental group and control group). The two researchers applied the research experience to a sample of students of the second intermediate grade in the school Martyrs of (Jiser  Al Aimma for Girls) affiliated with the Baghdad Education Directorate / Rusafa /1 for the academic year (2021/2022), which was chosen intentionally. The number of female students in the research sample was (70) students, with (35) students for the ex

As contemporary security requires the formulation of a comprehensive strategy based on multidimensional sub-strategies (economic, developmental, social, cybersecurity, military,and diplomatic dimensions to achieve so-called sustainable security and address the unconventional challenges that worsened with the turn of the twenty-first century and concerned with violent extremism, often leading to terrorism, Iraq, despite the reversal of the terrorist group ISIS in 2017, seems urgently needed to formulate effective strategies to counter violent extremism, Violent extremism has multiple internal and external reasons. These causes have increased due to local, regional, and international causes. Violent extremist factors began with the outbreak o

Nineteen thrips species recorded in center of Iraq during 1999-2001, four of them was recorded by El-Haidari & Daoud, 1967; Thrips tabaci Lindeman, Retithrips syriacus (Mayet), Parascolothrips prieseri Mound, Anaphthrips sudanensis Trybom. Fifteen species are recorded for the first time in Iraq, Thrips meridionalis (Priesner), Microcephalothrips abdominals (Crawford), Scolothrips pallidus (Beach), Scolothrips sexmaculatus (Pergande), Scritothrips mangiferae Priesner, Frankliniella schultzie Trybom, Frankliniella unicolor Morgan, Frankliniella Tritici Bagnall, Retithrips aegypticus Marchal, Retithrips javanicus

Four new species of Thrips (Thripidae) Chirothrips imperatus sp. nov.; Frankliniella megacephala sp. nov.; Retithrips bagdadensis sp. nov; Taeniothrips tigridis sp. Nov.; from middle of Iraq, are described and illustrated with their hosts.

This research had been achieved to identify the image of the subsurface structure representing the Tertiary period in the Galabat Field northeast of Iraq using 2D seismic survey measurements. Synthetic seismograms of the Galabat-3 well were generated in order to identify and pick the reflectors in seismic sections. Structural Images were drawn in the time domain and then converted to the depth domain by using average velocities. Structurally, seismic sections illustrate these reflectors are affected by two reverse faults affected on the Jeribe Formation and the layers below with the increase in the density of the reverse faults in the northern division. The structural maps show Galabat field, which consists of longitudinal Asymmetrical narr