The research aims to evaluate the direct deduction department’s procedures for the process of collecting income tax using the direct deduction method for state departments and the public sector in light of direct deduction tax instructions No. (1) of 2007 and Income Tax Law No. (113) of 1982 (amended) through Giving a clear idea of ​​the reality of tax collection procedures because this type of tax is one of great importance because it contributes to the provision of financial revenues to the state to finance its expenses and direct the economy towards achieving its social, economic and political goals. The researcher makes comparisons between the procedures of the General Tax Authority in collecting the tax and what was approved b

The developing countries, like our country Iraq suffer from deep comprehensive structural crisis, manifestations and a clear imbalance between the demand and the supply sides. The overall imbalance in the external balance. As a consequence, this caused the accumulation of foreign debts or failure in the implementation of economic development programs. The countries which are forced to resort to the International Monitoring Funds, and the World Bank for assistance and to express an opinion on policies that include restrictions controls that belong to the monetary, and fiscal side group, imposed on the economies crisis, as a condition for returning to normal which called reform programs. The organize of the events of radical changes in the

The objective of this study is to ascertain the pivotal role of headlines in captivating viewers' attention toward news bulletins. Additionally, it aims to explore the factors that contribute to the correlation between headlines and the public's acceptance or rejection of the meticulously crafted news articles presented through these bulletins. The study delves into the mechanisms employed in writing and editing headlines, focusing on their style, expert composition, and intriguing nature. These factors inevitably influence the level of acceptance and engagement of the viewership with the news articles disseminated via the news bulletins. Employing a descriptive methodology, the researcher distributed 200 question

Summary

The book (Fatah al-Rahman reveals what is ambiguous in the Qur’an), which is a book of verbal similarities that tries to touch the Qur’an expression, and the subtle differences between its expressions and expressions. It appeared when it appeared in many chapters, from which I chose to delete in monolithic letters such as Ba and Ta, and to heal and delete in non-monosymbols such as (that) and (may) and (no), so the search came to two chapters The first is for deleting the monolithic letters, and the second is for deleting non-monosyllabic letters, preceded by introductory discussions revolving around the linguistic and idiomatic definition of deletion, a brief translation of the

The present study aims at representing the importance of Quranic readings in the interpretation of the meaning of the Holly Quran in Imam Al Wahidi’s interpretation “Al Wasiet”, declaring its meaning, and eliminating of the paradox which takes place when trying to understand the intention of the Almighty Allah in His Holly book. The study aims at:

1- Defining the paradox linguistically and in terminology according to the formatives or the fundamentalists, the scientist of interpretation and of the Quranic sciences.

2-Reasoning paradox in the Quranic readings: Believing in matters that disagree with the Holly Quran and Sunnis, variety of the subjects in the verses, disagreement of the place and the place for the vers

This study presents a rapid, sensitive, and straightforward approach to measure chlorpheniramine maleate (CPM) by using turbidity CFIA. The method involves CPM reacting with sodium nitroprusside (Nitropress) to produce a pale white precipitate. The NAG-SSP-5S1D analyzer was used to measure turbidity at 0°–180° angle to detect the attenuation of incident light as a result of collision on the surfaces of the precipitate particles. The linear range of CPM measurements was between 0.008 and 11 m.mol/L, with correlation coefficient of 0.9983 and R2% = 99.65. The limit of detection was determined to be 0.0328 µg/sample from the lowest concentration in the calibration curve, and the repeatability of the method (RSD%) was less than 0.4% (n = 6

Semiconductor-based photocatalytic processes are widely applied as ecofriendly technology for degrading organic pollutants. Establishing photocatalytic heterojunctions with Z-type photocarriers transfer pathways is projected to be a superb strategy to enhance photocatalytic behavior. In this paper, novel and stable (0D/2D) heterojunctions of CoS-embedded boron-doped g-C3N4 (CoS/BCN) with a high rate of charges transfer/separation were assembled for degradation of malachite green dye (MG). The CoS/BCN photocatalyst achieves a photodegradation efficiency of 96.9 % within 1 h of LED illumination, which is 2.5 and 1.4-fold enhancement compared with bare g-C3N4 and BCN, respectively. Besides, the results of species-trapping trials exhibited that

Understanding breaking news necessitates a special attention, since they are written with a special style. The study aims at identifying the difficulties faced by the Iraqi university EFL learners in comprehending English breaking news. The study included 10 fourth year students enrolled at the Department of English, College of Education for Humanities, University of Anbar. Thus, a questionnaire as a research instrument, was sent online to the students. The questionnaire points were related to the identification of difficulties faced by the learners in comprehending English breaking news. The data of the study were (10) headlines selected purposively from Euronews website. The data were qualitatively analyzed based on quantifying the qua

Methicillin resistant Staphylococcus aureus (MRSA) is one of the principal nosocomial causative agents. This bacterium has the capability to resist wide range of antibiotics and it is responsible for many diseases like skin, nose and wounds infection. In this study, randomly amplified polymorphic DNA (RAPD)-PCR was applied with ten random primers to examine the molecular diversity among methicillin resistant Staphylococcus aureus (MRSA) isolates in the hospitals and to investigate the genetic distance between them. 90 Isolates were collected from clinical specimens from Iraqi hospitals for a total of 90 isolates. Only 10 strains (11.11%) were found to be MRSA. From these 10 primers, only 9 gave clear amplification products. 91 fragment l