Tax is an important financial resource that the state depends on in all its economic, political, and social fields. Nevertheless, the role of the tax is highlighted in raising tax revenues and influencing economic variables, such as savings, consumption, investment, and employment. The tax was taken as an important tool to stimulate investment in industrial projects because of this activity's important role in raising the efficiency of economic development and reviving the national economy, as many industrial investment laws were enacted and the most important thing included was exempting industrial projects from all taxes and fees (5-10) years, and an exemption Profits from income tax for a period of 5 years starting from the year in which the first profit is achieved and according to a certain percentage and the nature of the project on the one hand, and to support the industrial sector on the other hand, although the tax exemptions represent a loss of state revenue. However, in order to grant it an exemption, the state is supposed to encourage individuals to direct their capital in industrial projects that enjoy tax permits
The research aims to measure the net nominal protection coefficients for the products table eggs and poultry meat and the extent of its impact on domestic production volume for the period of 1990- 2013 has been the use of mathematical formulas simplified in the calculation of the transaction process with a view to the extent of support and protection offered by the state pricing policy for products Resources Sector Animal in Iraq and reach search Highlights and most important, there are volatile price state policy with regard to eggs and poultry meat, as it ranged net nominal protection coefficients between the larger and less than the right one, which means that values are unstable to support local producers or consumers, and can be The
... Show MoreThe objective of this research to analyze the effectiveness of monetary policy in achieving economic stability and growth for the period 2004-2011 ،This period of time saw a fundamental shift in monetary policy after the issuing new law the Central Bank of the full independence of the monetary authority ،This is Prompt the monetary authority to bring about a change in the philosophy and objectives and the tools used to achieve the desired goals ،Which give them the ability to control the size of the money supply and to achieve price stability Indeed، Monetary policy has been able to achieve the golden triangle of economic stability ،Consisted of staff، exchange rate stability and low and stable general level of prices
... Show MoreThe present paper attempts to find out the role of developmental loans in promoting strategic crops especially the basis stemming from the problem of non - defining economic feasibility study and the negative or positive revenues of developmental loans, directed to Iraqi Agricultural sector in general and Basic strategic crops in particular which resulted in the difficulty of planning and future prediction to grant loans agriculturally directed in terms of quality and quantity and the arbitrary of distributing these loans .the strategic crops have been selected as sample of population where the sample of Basic strategic crops include wheat and barley .The paper has come to several of conclusions mainly are as follows :- the increase in n
... Show MoreThis current research aims to identify the effectiveness of a training program in developing moral intelligence and mutual social confidence among middle school students. The researcher made a number of hypotheses for this purpose to achieve the goal of the research.
The researcher relied on the (Al Zawaida 2011) scale prepared according to Coles (1997), including (60) items, and the mutual social trust scale for (Nazmi 2001) based on Roter's theory including (38) items.  
... Show MoreThe present study aims at exploring tow cultural intelligence scales of preparatory school students. It also aims at finding out the statistically significant differences according to gender and specification. Accordingly, the present study seeks to answer the following questions:
- Is there cultural intelligence of the preparatory school students?
- Is there any statistically significant differences according to gender and specification variables?
- Is there a scale more effective than cultural intelligence scales?
The stratified random sampling method is used to for selecting the sample of (216) students of scientific and humanistic specifications from
... Show MoreObjectives This study aimed to compare the clinical effectiveness of four aligning archwires: Superelastic Nickel-Titanium (Superelastic-NiTi), SmartArch, Copper-Nickel-Titanium (Cu-NiTi), and Speed Tubular coaxial-Nickel-Titanium (Tubular coaxial-NiTi), regarding the alignment efficiency, associated perception of pain, and possibility of inducing root resorption.
Materials and Methods This study includes two randomized clinical trials run in parallel. Patients with 5 to 9 mm of mandibular anterior teeth crowding according to Little's irregularity index (LII) who needed fixed orthodontic appliances without extraction were randomly assigned to four groups of
There have been many negative phenomena in Iraqi society, especially after the political crises over the last years, such as the spread of violence, the deterioration of the economic situation, the spread of unemployment and poverty, and the disintegration of social ties, divorce, and the entry of the scourge of drugs. Among the most dangerous of these emergent phenomena, the phenomenon of suicide among young people of both sex, which has grown and increased in an unprecedented manner, surpassing all known social norms in Iraqi society and the prevailing religious values. Suicide in Iraqi society has transformed from a simple case to a visible presence in all Iraqi provinces. Suicides cases have registered in all cities of Iraq and of bo
... Show MoreThe subject of an valuation of quality of construction projects is one of the topics which it becomes necessary of the absence of the quantity standards in measuring the control works and the quality valuation standards in constructional projects. In the time being it depends on the experience of the workers which leads to an apparent differences in the valuation.
The idea of this research came to put the standards to evaluate the quality of the projects in a special system depending on quantity scale nor quality specifying in order to prepare an expert system “ Crystal “ to apply this special system to able the engineers to valuate the quality of their projects easily and in more accurate ways.
The sunflower plants are attacked by serious seed and soil-borne pathogens including charcoal rot disease that caused by
Morphological and molecular identification was done, using universal primers for molecular identification. Finally, a greenhouse experiment was conducted, and