Tax revenues are considered one of the important sources of public revenues for the state as one of the tributaries that finance the public treasury to implement development plans. Real estate taxes are one of the sources of obtaining tax revenues in the state, as it follows that there are a number of factors that affect these revenues, which requires the development of necessary solutions and recommendations to address the resulting effects. Accordingly, this research sheds light on tax revenues in general and real estate tax revenues in particular to indicate the extent of their contribution to the total tax proceeds, as the tax proceeds of the real estate tax were analyzed into the total tax proceeds for the years (2017-2021). A numbe

The goal of the research is to highlight the role of the governance and its characteristics in increasing the tax outcome by implementing the laws, regulations and annual controls issued annually from the general authority for taxation for the financing of the general treasury of the state, Additional development and economic capacity, As the search shares a view of the governance and its characteristics and its ideas from increasing tax output. The analytical transparent approach was used by adopting the practice of practicalities of the general authority for tax For quotations in the senior cabinet section ,the revealing of the ongoing operations was relied on the revenue for each financial year, The tools adopted in the process of ana

       جمعت 50 حية مائية Natrix tessellata على وجبتين الأولى 25 حية عند فصل الربيع  تحديدا من منتصف آذار الى منتصف نيسان، اما المجموعة الثانية ، 25 حية لفصل الصيف من منتصف حزيران الى منتصف تموز. اذ عزلت الذكور عن الإناث و حللت قطع من لحم الذكر و قطع من

        يقدم هذا البحث الانموذج الرمادي GM(1,1) من الرتبة الأولى و بمتغير واحد و هو أساس نظرية النظام الرمادي تناول هذا البحث خصائص الانموذج الرمادي ومجموعة من طرائق تقدير معالم الانموذج الرمادي GM(1,1) وهي طريقة المربعات الصغرى (LS) , طريقة المربعات الصغرى الموزونة (WLS) , طريقة المربعات الصغرى الكلية (TLS) و طريقة الانحدار التدريجي (DS) حيث تمت المقارنة بين هذه الطرق اعتمادا على نوعين من المقاييس متوسط مربع الخطأ MSE))

The ulma is one of the most spread social phenomenon.It occupies people in their different tendencies,the ulma imposes itself strongly in their social ,economic and politic sidies.

The   problem of freedom quarrel is the older problem in creation .The groups as well as the individuals look for their liberty and it is restricted, they isolate themselves from others for a achieving it. Isolation phenomenon is one of common humanity phenomenon among individuals for looking  of individuals psychological and social compatibility with other and society so they feel anxiety and tension and restriction of will and freedom. IT is known that college student from the major never in development and ren

- المقدمهIntroduction    

الخيارات أحدى الأدوات المالية المشتقة التي تشتق قيمتها من قيمة الموجود الأساسي
Underlying Asset، وقد يكون الموجود الأساسي سهما عاديا أو مؤشر أسهم أو عقد مستقبلية سلع أو عقد مستقبلية على أوراق المديونية . وبالرغم من أن الدلائل تشير إلى أن التعامل بالخيارات يعود إلى أوائل القرن السادس العشر الميلادي آلا انه ونتيجة للعديد من الابتكارات ال

Appeared in the light of globalization growing convergence of the distances between the countries in world, this convergence is causing mixing of cultures to become culture is a universal one culture, There are positives and negatives of this mixing and mingling of cultures, consider Loss of cultural identity is one of the biggest negatives the Arab cultural infrastructure in general and Iraq in special. In addition consider subject to not keep the cultural identity is the most important Arab issues and dangerous to our Arab identity in various fields, including design and architecture, highlights here the subject of research on the impact of globalization on the identity of the interior spaces, cafés of Baghdadi, one of the historical

تحديات العولمة للهوية العربية و دور الجامعات العربية في مواجهتها

In order to have an idea about what happens in Iraqi food establishments in relation to implement quality management system ISO 9001, this study was performed to show the actual situation of Iraqi food establishments concerning quality management system (ISO 9001:2015), reasons of implementing, factors that hinder implementing and problems faced high administration for getting establishments certification ISO 9001:2015. The study demonstrated from the questionnaire some difficulties to implement ISO 9001 for both of establishments that implemented the quality system or which in implementing of this international standard. The most important problems during implementing were business culture and costs and the most important proble

This research discusses the subject of identity in the urban environment as it attempts to answer a number of questions that come with the concept of identity. The first of these questions: What is identity? Can a definition or conceptual framework be developed for identity? What about individual, collective, cultural, ethnic, political and regional identity? Is there a definition of identity in the urban environment in particular? If there is a definition of identity, what about social mobility responsible for social change? How can we see identity through this kinetics? Can we assume that identity in the urban environment has a variable structure or is of variable shape with a more stable structure? Can we determine the spatial-tempora