تزايد اهتمام الحكومات باختلاف أنظمة الحكم فيها والأفكار السياسية التي تؤمن بها، بالضرائب كأحد أدوات السياسة المالية، تسعى إلى أن تحقق من خلالها أهداف اقتصادية واجتماعية وسياسية فضلا" عن الأهداف المالية، إذ إن السياسة الضريبية تصاغ أهدافها باتساق وانسجام مع أهداف السياسة الاقتصادية بشكل عام، و إنما كانت الضريبة عام، ولما كانت الضريبة على هذا القدر من الأهمية فانه لم يكن مستبعدا" أن تحظى بعناية مشرعي ا

This paper proposed a new  method to study functional non-parametric regression data analysis with conditional expectation in the case that the covariates  are functional and the Principal Component Analysis was utilized to de-correlate the multivariate response variables. It  utilized the formula of the Nadaraya Watson estimator (K-Nearest Neighbour (KNN)) for prediction with different types of the semi-metrics, (which are based on Second Derivative and Functional Principal Component Analysis (FPCA))  for measureing the closeness between curves.  Root Mean Square Errors is used for the  implementation of this model which is then compared to the independent response method. R program is used for analysing data. Then, when  the cov

The problem of the present study lies in the challenges that college education especially that concerns the quality of college teachers performance and developing the level of educational process quality.

This study aimed at constructing a vision the researchers have constructed depending on the standards of performance quality represented by Deming's quality course. The researchers presented a number of skills that should be existed in the performance of college teacher through using the analytic and constructing approach in imagining this drawing to develop performance.

The study results represented by a number of efficiencies that college  teachers shoul

The Abbasid state inherited many enemies because of the Islamic conquests in the Umayyad era and its geographical extension, which included a number of seas, so it had to direct its energy to preserve the achievements achieved by its predecessors from the Muslims. One of the sea princes who had a role in protecting the coasts of the Abbasid state, especially in the Levant and Egypt.

In this subject article analyzed features of a sports indifferent countries during , article analyzed features of a sports media in different countries between social change politcheskih , transformation thematic area dedicated sports periodicals and the influence of these media on the formation of national identity .

Subject of comparative analysis research are sports print media in Ukraine and Iraqi Kurdistan .And highlight the sports as one of modem  Kurdish journalism in lraqi Kurdistan that emerged after the spring in 1991 which took her privacy in the field of journalism , and analysis with sports journalism in the era of the independent state of Ukнаraine in the early nineties of the past century .

This paper deals with load-deflection behavior the jointed plain concrete pavement system using steel dowel bars as a mechanism to transmit load across the expansion joints. Experimentally, four models of the jointed plain concrete pavement system were made, each model consists of two slabs of plain concrete that connected together across expansion by two dowel bars and the concrete slab were supported by the subgrade soil. Two variables were dealt with, the first is diameter of dowel bar (12, 16 and 20 mm) and the second is type of the subgrade soil, two types of soil were used which classified according to the (AASHTO): Type I (A-6) and type II (A-7-6). Experimental results showed that increasing dowel bar diameter from 12 mm to 20 mm

Anew Schiff base (NaHL) has been prepared from the reaction between the salt of amino acid glycine with 2-hydroxy naphthaldehyde. By tridentate Schiff base of (ONO), donors were characterized by using U.V and spectrophotometer techniques. Complexes of Co(II) Ni(II) Cu(II) and Zn(II) ion with the ligand have been prepared, these complexes were identified by infrared, electronic spectral data, elemental analysis, magnetic moments, and molar conductivity measurements. It is concluded from the elemental analysis that all the complexes have (1:2) [metal:ligand] molar ratios, octahedral, with the exception to Zn(II) complex which have (1:1)[metal:ligand] molar ratio.

A new Schiff base ligand [L] [3-methyl-9,10 phenyl -6,7 dihydro-5,8 –dioxo-1,2 diazo –cyclo dodecu 2,11-diene ,4-one ] and its complexes with (Co(II), Ni(II), Cu (II), Zn(II) and Cd(II)) were synthesis.This ligand was prepared in three steps, in the first step a solution of salicyladehyed in methanol reacted under refluxed with hydrazine monohydrate to give an (intermediate compound 1) which reacted in the second step with sodium pyruvate to give an (intermediate compound 2) which gave the ligand [L] in the three step when it reacted with 1,2- dichloro ethane.The complexes were synthesized by direct reaction of the corresponding metal chloride with the ligand. The ligand and complexes were characterized by spectroscopic methods [IR, UV-

RKRAS L. K. Abdul Karem, F. H. Ganim, Biochemical and Cellular Archives, 2018 - Cited by 2