The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reac

The Contemporary Business Environment is Surrounded by many quick and continues variable and changes which has an effect on the economic units. These variables and changes like the high competition which need many tools to help them to continue and achieve The critical success. So to achieve this they have many competitive strategies like cost leadership strategy, differentiation strategy and focus strategy.

Budget is regarded one of main tools to execute objectives polices and programs of the economic units, beside show how the economic units had execute the available economic resources.

Activity based on budgeting is regarded one of the modern technique in the m

تحتل أدوات السياسة المالية (الإنفاقية والإيرادية) مكانة مهمة بين أدوات السياسات الاقتصادية الأخرى لما تتمتع به من تأثيرات اقتصادية واجتماعية على مجمل النشاط الاقتصادي .

     وفي بحثنا هذا سنركز على الآثار الاجتماعية لأدوات السياسة المالية (الإنفاق العام والإيراد العام) لما للتنمية الاجتماعية من أهمية متزايدة في عالمنا اليوم خاصة فيما يتعلق بمقوماتها غير المادية المتمثلة في خدما

An Investigation of estimated Mechanical Properties of AL-Alloys 2024-T3, which is the most commonly used in industrial applications, been established experimentally. A new novel Plasma Peening techniques had applied for the whole surfaces of the material by CNC-Plasma machine for 48 specimen, and then a new investigation were toke over to figure the amount of change in mechanical properties and estimated fatigue life. It found that improvement was showing a nonlinear behavior according to peening duration time, speed, peening distance, peening number, and amount of effected power on the depth of the material thickness. The major improvement was at medium speed long duration time normal peening distance. Which shows up t

This study investigates the corrosion inhibition performance of a newly synthesized quinazolinone derivative, AMQ, on mild steel in a hydrochloric acid medium. The inhibition efficiency was evaluated using potentiodynamic polarization at varying inhibitor concentrations (100–250 ppm) and temperatures (303– 333 K). The results showed that AMQ exhibited effective corrosion inhibition, with the highest efficiency of 74% observed at 250 ppm and 323 K. Density Functional Theory (DFT) calculations were conducted to study the electronic properties of AMQ and its adsorption behavior. The thermodynamic parameters, including activation energy, enthalpy, and Gibbs free energy, were calculated, indicating spontaneous adsorption of AMQ onto the meta

Despite the great economic and commercial importance given to real estate by virtue of its view of the landscape or public roads, US courts have differed in their position on compensation for damages resulting from blocking that view or vision by public projects. Some courts compensated for such damages, other courts approved such compensation. Hence, this research came to shed light on the extent of the possibility of compensation for blocking the view or vision as a result of public projects, and the research has supported us with many judicial decisions.

The summary of this study is to identify the relation ship between exposuing of the
public to foreign satellites and the degree of cultural of Iraqi public . the danger Iraqi public
exposure to foreign satellite specially some groups of the public are still own limited culture
and ideology without enough conscious to attitude of society . such people cun easily be
controlled by satellites , because these satellites may be the only cultural source for them
which may badly affect their behaviour . This study also aims to identify the level of Iraqi
people exposure to foreign satellites and the types and motivations of that exposure , then to
realize the relationship between exposing to foreign satellites and the cultur

Wheat is rich in sources of fiber, oligosaccharides, and resistant starch, simple carbohydrates which may have a protective role against carcinoma. Additionally, Whole wheat/bran as well includes contains phytochemicals such as flavonoids, lignans, folate, phytosterols, phenolic acids, and tocols. The above phytochemicals suitable forms antioxidant and cholesterol-reducing activities. Phytoestrogens are regarded as especially essential in the preventative measures of hormonally dependent malignancies such as breast cancer (BC). In this study lowered BC risk has been associated with whole grain/bran consumption with an odds ratio (OR=0.24 and 95 %CI=0.10-0.56). Wheat/bran appears to have a reliable protective impact against BC. While intake

The objective of this study is to determine the efficacy of class V Er:YAG laser (2940 nm) cavity preparation and conventional bur cavity preparation regarding Intrapulpal temperature rise during cavity preparation in extracted human premolar teeth. Twenty non carious premolar teeth extracted for orthodontic purposes were used and class V cavity preparation was applied both buccal and lingual sides for each tooth .Samples were equally grouped into two major groups according to cavity depth (1mm and 2mm). Each major group was further subdivided into two subgroupsof ten teeth for each (twenty cavities for each subgroup). TwinlightEr:YAG laser (2940 nm) with 500mJ pulse energy, P.R.R of 10 Hz and 63.69 J/cm2 energy density was used. The ana

With the increasing intensity of the ecological and environmental problems and the scarcity of fresh water, this paper was introduced to investigate the ability to use treated wastewater as a cooling media via studying its behavior throughout a cooling tower. The simultaneous transfer of heat and mass from the treated wastewater to air over splash-fill packing arranged in a zigzag manner was studied. The characteristic of the cooling tower, the outlet water temperature, and the rejected heat were investigated as the water-to-air ratio and inlet water temperature were varied. The core results show that the cooling tower of the tower decreases with increasing water-to-air ratio, and increases with the raise of inlet water temperature.