The Search stressed on the importance of the role of property tax as a tributaries of the state budget that depend on it to cover the side of public expenditures, along with the rest of the other types of taxes through a review of the tax  framework and tax proceeds and stand on the research problem and its effects, according to the following logic  questions : -

1. What is the contribution of property tax in the overall tax revenue?
2. Are there any certain problems in collection of property tax?
   3. What are the factors that lead to a negative impact on the outcome of the property tax?
   4. How do we strengthen the role of the property tax in the overall tax revenue?

   This r

This study illustrates effect of cold plasma CAP on the mineral blood components in vivo. the mineral blood component (Ca, Na, Cl, K and Fe) are used. Floating Electrode-Dielectric Barrier Discharge (FE-DBD) system of probe diameter 4cm is used for this purpose, and variable voltage (0-20) kV and variable frequency (0-30) kHz, the output power was ranged from (10 - 70) W. the effect of cold atmospheric plasma on mineral blood is studied with different exposure durations (30,45,60) sec. As the plasma exposure duration increases, the calcium, potassium and iron components in the blood increased, while The sodium and chlorine elements decreased. These results give an indication of the cold plasma receptor to be used to treat many disea

      The service system has become a necessity of life in modern cities to be the most basic necessities of modern humans, they constitute a major base, which is based on the sustainability of life in the city and a standard measured through the degree of well-being and progress of civilized peoples and their interaction with the surrounding environment, making the services sector as a need not be an option, whenever the cities widened in population and space whenever provision of services and upgrading the quality and quantity more pressing, which made the subject of the services takes the biggest area of the trends and thinking of urban planners and those who in charge of drawing the cities policies. Consideri

The purpose of this study is to examine the moderating role of business environment on the relationship between Entrepreneurial Skills (ES) and business performance of Small Business (SB) in Iraq, Baghdad. This study aims to resolve the inconsistencies found in the contemporary literature regarding the relationship between ES and business performance. Questionnaire using a 5-point Likert scale was adopted from previous work to ascertain the responses of the respondents. Survey research design was adopted, and self-administered questionnaires were used to collect the data from small business owners in 9 districts in Baghdad the capital of Iraq. The analysis was conducted using SPSS version 23.0. The direct relationship and hierarchical regre

One hundred and eighty five urine samples were collected eight isolates (4.3%) were obtained and diagnosed as Staphylococcus aureus. Among 8 isolates, 5 (62.5%) S. aureus isolates were found to be enterotoxigenic, most of isolates produced at least two types of Staphylococcal enterotoxins (SEs). The production of enterotoxins in the presence or absence of Thymol extracts (aqueous and alcoholic) were estimated using a reversed passive latex agglutination (SET-RPLA) kit. The extracts reduced enterotoxin production compared with the control. Enterotoxin inhibition was observed for enterotoxin C production at minimal inhibitory concentrations (MIC) at 400 µg/ml, whereas production of enterotoxins A, B, and

Abstract:
This study is considerated one of many Studies above the standing of
the Islamic Arab nation which was chosen by God from other nations all over
the world . Some of these nations used to come to the Arab nation to take
whatever useful for them from the beginning of history till now . The
researcher deals in this study with a French artist who is well-know as
August Renoir . He traveled to Algeria and lived there . He was
influenced by the Islamic culture.
The study include. from chapter . chapter one deals with the framework of
programming (out line ) . Chapter two deals with the theoretical framework .
It includes five sections. Deals with the Islamic drawings(Arabesque) . section
three deals w

The corrosion behavior of low carbon steel in washing water of crude oil solution has been studied potentiostatically at five temperatures in the range (30–70)°C .The corrosion potential shifted to more negative values with increasing temperature and the corrosion current density increased with increasing temperature. Folic acid had on inhibiting effect on the corrosion of low carbon steel in washing water at a concentration (5× 10-4-- 5× 10-3 ) mol/dm3 over the temperature range (30–70)°C. Values of the protection efficiency were calculated from the corrosion current density .From the general results for this study, it can be seen that thermodynamic and kinetic function were also calculated (?G, ?S, ?H and Ea )

Human cerebral cortex is the outer folded neuronal layer and represents major part of the cerebrum with enormous functions. It is a laminar structure, easily visualized grossly. Previous studies showed that the Superior Temporal gyrus is one of the thickest cerebral cortex regions, reaching (about 4 mm). The Electron microscope study was made on 6 samples taken to measure the neuronal soma dimension of the large pyramidal cells present in the internal pyramidal cortical layer V in different age groups and gender. Aging process was obvious on the large pyramidal cells of the cerebral cortex, in which their neuronal soma dimensions showed shrinkage with age progression. But statistically there was no differences in the values between males an

The study was conducted to assess the attitude and awareness of a sample of people regarding the indiscriminate slaughter and its effects on health and the environment compared with slaughtering  in a slaughterhouse. The sample consisted of 120 persons from six equal professional groups contacted with the butchery labour (livestock keeper, truck driver, butcher, veterinarian, shopkeeper and consumer). The age ranged 22-76 years old, mean 52±10  years, lived ≥ 5 years in the Baghdad city. The results showed that there is a preference for slaughtering inside the slaughterhouse due to the presence of veterinary examination, slaughtering and preparing meat in a healthy, easy-to-clean places, unlike the indiscriminate sla