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The reality of Taxation in Iraq and Aspect of it’s Development
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This research is considered a simple attempt and effort which is it first and last target is to point at the procedures of the taxes account that aims to reduce the taxes from the persons and give free to the person who estimates the tax to practice what comes from the competent authorities to describe the person who estimates the tax and not an accountant who practice the accountant procedures which are imposed on him by the annual terms from higher administrations , So he can not evaluate   state of the person who pay the tax , and he might be dissatisfied with his job , because his role can’t  be activated from the general foundation taxes.

And so , this research includes four fields:-

The first field is the methodology of research , The second field including the definition of the taxes accounting and its aims , The third field contents the introduction to steps of the taxes accounting and its items , the fourth field includes the conclusions and the recommendations.

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Publication Date
Wed Apr 09 2025
Journal Name
مجلة الفارابي للعلوم الانسانية
الصورة النمطية للمرأة العربية في رواية لطيفة قصة للكاتب موشيه سميلانسكي
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Publication Date
Fri Mar 01 2024
Journal Name
المجلة العراقية للعلوم السياسية
التغيرات المناخية واثرها على المرأة العراقية: دراسة في الاسباب وضرورات الاستجابة
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تعد التغيرات المناخية قضية بيئية عالمية وشاغلاً مشتركاً للبشرية وهي نتيجة حتمية للتطور الحضاري، لاسيما بعد قيام الثورة الصناعية، فقد كان الاستهلاك غير العقلاني لموارد الطبيعة والتوسع العمراني على حساب المساحات الخضراء آثار خطيرة على المناخ الذي يعد من اهم عناصر البيئة الطبيعية لما له من اثر واضح على كافة مجالات الحياة. على صعيد الحالة العراقية يواجه العراق تحديات عدة يفرضها تغير المناخ كارتفاع درجات الحرا

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Publication Date
Sun Jan 01 2023
Journal Name
كتاب المؤتمر العلمي الانساني الثاني لكلية الحكمة الجامعة
اهمية شبكة المعلومات الدولية لتدريسيي مادة اللغة العربية في جامعة بغداد
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Publication Date
Sat Dec 02 2023
Journal Name
مجلة اكليل للدراسات الانسانية
تأثير المناخ على المقنن المائي لمحصول زهرة الشمس في محافظة ميسان
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Publication Date
Mon Apr 15 2019
Journal Name
مجلة الحقيقة
الحماية القانونية للأراضي الرطبة في ضوء اتفاقية رامسار) الأهوار العراقية نموذجاً (
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Publication Date
Tue Aug 06 2024
Journal Name
مجلة دراسات في التاريخ والاثار
فلسفة بوكر تاليافيروواشنطن وآرائه في اصلاح الأحوال العامة للسود 1895-1900
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ناولت هذه الدراسة إحدى الشخصيات الأمريكية التي تأثرت بواقع السود. كان بوكر تاليافيرو واشنطن أحد الأمريكيين السود ، الذين ولدوا في ظل العبودية وتعرضوا للاضطهاد بعد إلغاء حقوق التصويت وإطلاق قوانين جيم كرو من قبل الولايات الجنوبية. ورأى واشنطن خلال عمليات إعادة الإعمار أحوال السود وكيف كانت معاناتهم قبل الحرب الأهلية في ظل ظروف العبودية التي شملت الإذلال ، والحرمان من حقوقهم المدنية والسياسية، فيما لم يختلف

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Publication Date
Tue Sep 27 2022
Journal Name
Arab Science Heritage Journal
مفردات قرآنية في معلقة الحارث بن حلّزة اليشكري دراسة صرفية دلالية
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Due to the importance of the word and because it is the basic building block from which speech is formed, it has become the subject of the attention of many scholars, ancient and modern

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Publication Date
Wed Jul 01 2015
Journal Name
Journal Of Educational And Psychological Researches
مدخل في سيكولوجيــة طب الاسنــان علم نفس طب الاسنــان (Psychology Dentistry )
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When we study the history of dentistry we can investigate some methodology styles which  lead us to psychology – dentistry or take the relationship between psychology and dentistry, and this type of specialization  which is Medical psychology has its own methodology and subjects, as the historical sequence in this filed lead to how evolution occurred in this branch of medicine, which was accompanied by many factors , and this factor that contributed to the consolidation of the misconceptions about the social, family and the media culture and gave a distorted picture of Dentistry and the attending physician or dentist  and show  him as someone tough , ruthless and violent in his dealings and style , these pro

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Publication Date
Wed Jun 10 2009
Journal Name
Iraqi Journal Of Laser
Real Time Quantum Bit Error Rate Performance Test for a Quantum Cryptography System Based on BB84 protocol
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In this work, the performance of the receiver in a quantum cryptography system based on BB84 protocol is scaled by calculating the Quantum Bit Error Rate (QBER) of the receiver. To apply this performance test, an optical setup was arranged and a circuit was designed and implemented to calculate the QBER. This electronic circuit is used to calculate the number of counts per second generated by the avalanche photodiodes set in the receiver. The calculated counts per second are used to calculate the QBER for the receiver that gives an indication for the performance of the receiver. Minimum QBER, 6%, was obtained with avalanche photodiode excess voltage equals to 2V and laser diode power of 3.16 nW at avalanche photodiode temperature of -10

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Publication Date
Sun Feb 07 2021
Journal Name
مجلة العلوم الاقتصادية والإدارية
تقويم كفاءة القطاع البلدي في محافظة الانبار باستخدام النهج اللامعلمي (DEA)
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The research aims to measure, assess and evaluate the efficiency of the directorates of Anbar Municipalities by using the Data Envelopment Analysis method (DEA). This is because the municipality sector is consider an important sector and has a direct contact with the citizen’s life. Provides essential services to citizens. The researcher used a case study method, and the sources of information collection based on data were monthly reports, the research population is represented by the Directorate of Anbar Municipalities, and the research sample consists of 7 municipalities which are different in terms of category and size of different types. The most important conclusion reached by the research is that there is a variation in the efficien

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