This study showed the basic features of corporate tax in Iraq by showing what was in the Income Tax Law in force .The study aims of this to indicate the role of tax corprates in tax revenue and then the possibility of strengthening the revenue of this tax as an important source of local funding sources in the form that is with him reduce dependence on oil revenues to finance the general budget in Iraq, the risks and the study found a number of conclusions from the most important: that the corporate tax comes in the introduction to the components of the income tax structure in terms of relative importance and formed a revenue source of prime The gross proceeds of the income tax in Iraq, where it contributed to more than a quarter of that

Provisions and controls on the disposal of public funds between Sharia and law
Research Summary
That money is the foundation of life and one of the most important reasons for the reconstruction of the land, and God is the owner
The real value of this money, God has borrowed some individuals on public money, and people
They are charged with preserving it, since it is beneficial to them all, without anyone taking it
To himself, and the guardian is charged by God to protect this money and aggression
Because of its power, authority, various organs and public servants of the province
Upon him; Because the assault on public money by employees and others in the organs of the state
And exploitation of their jobs and this

Abstract

Magnetic abrasive finishing (MAF) is one of the advanced finishing processes, which produces a high level of surface quality and is primarily controlled by a magnetic field. This paper study the effect of the magnetic abrasive finishing system on the material removal rate (MRR) and surface roughness (Ra) in terms of magnetic abrasive finishing system for eight of input parameters, and three levels according to Taguchi array (L27) and using the regression model to analysis the output (results). These parameters are the (Poles geometry angle, Gap between the two magnetic poles, Grain size powder, Doze of the ferromagnetic abrasive powder, DC current, Workpiece velocity, Magnetic poles velocity, and Finishi

Ajloun Governorate is considered the smallest governorate in Jordan in terms of area, and its population density rises to 472.2 people/ km² and is distributed among five municipalities. The Al-Shafa municipality is one of these municipalities. Al-Shafa is rich in its natural and human resources, and the first municipal council was established in it in 2001.

This study seeks to achieve the following general objective: inventory the natural and human resources that Al-Shafa enjoys, and highlight the role of Al-Shafa municipality in achieving and settling sustainable development for the local community. Certain content, which are: the comprehensive approach to geographical reality, the descriptive

The purpose of the research is to investigate the response of stock prices of companies that issued debt instruments (bonds) listed on the Abu Dhabi Securities Exchange for information content from the Moody's first credit rating announcements for the period 1 January 2005 - 30 May 2017. The study methodology was used to verify the existence of this response by the market and the Market efficiency of the Semi-strong shape.  The research focused on testing the impact of the initial announcement.The research showed that there is an influential information content to announce credit ratings in stock prices, with different responses between negative and positive. It was also found that the industrial sectors sample research separately d

This study was conducted on the effect of the sedimentary source (the sediments coming from both the Iraqi-Iranian borderline and the Tigris river) on the optical and textural features, especially sphericity and roundness of feldspar minerals (potassium and plagioclase types) in soils of the southern part of the alluvial plain. Eight pedons were selected to represent the study area, five of them represented sediments coming from the borderline, which included pedons of (Badra, Taj Al-Din, Al-Shihabi, Jassan, and Galati), while two of them represent the sediments of the Tigris River (Essaouira, Al-Dabouni), the pedon of Ali Al-Gharbi was represented the mixing area of sediments of all the floods coming from the borderline and the sediments o

Autorías: Nuha Mohsin Dhahi, Muhammad Hamza Shihab. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 6, 2022. Artículo de Revista en Dialnet.

Thermal performance of closed wet cooling tower has been investigated experimentally and theoretically
in this work. The theoretical model based on heat and mass transfer equations and heat and mass transfer balance equations which are established for steady state case. A new small indirect cooling tower was used for conducting experiments. The cooling capacity of cooling tower is 1 kW for an inlet water temperature of 38oC, a water mass velocity 2.3 kg/m2.s and an air wet bulb temperature of 26oC. This study investigates the relationship between saturation efficiency, cooling capacity and coefficient of performance of closed wet cooling tower versus different operating parameters such wet-bulb temperature, variable air-spray water fl

This study has been done for testing the effectiveness and efficiency of probiotic in its ability to inhibit Aspergillus flavus , which secretes the aflatoxin B1 and compare it with materials that were approved to be effective in the inhibition of the growth of fungi and break down and reduction of mycotoxin. these are the filax substance and ozone gas. A laboratory experiment has been conducted to determine the isolates out of the fungus producing the aflatoxin B1.the isolate producing aflatoxin B1 has grown on the yellow corn seed. the probiotic was added along with the filax and they have been exposed to ozone gas and then they were stored from 30 days. A bio test was con conducted to knw the effects of biological toxin on the broiler me