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 reached a number of important results, that tax exemptions have an active role in reducing the tax evasion phenomenon, as well as that tax exemptions lead to the achievement of tax justice among taxpayers by taking into account their personal and family circumstances.
The research entitled "The Slogans of Demonstrators at Al-Tahreer Square – analytical study for communicative letters" studies the slogans of demonstrators as a communicative means having many signs reflecting the political, social, cultural relations exist in the minds of people. It is so easy to understand its meaning, examining its goals; and explaining their meanings. For these reasons, we have chosen such a topic. Since the means of communications transfer letters between a sender and receiver, the importance of this research is that it is a researchable trial to acknowledge the issues behind the demonstrators' slogans and the different styles have been chosen by them for a whole year; the different sides of the demonstration sinc
... Show MoreSMNs like Facebook, YouTube, Twitter, WhatsApp,..etc. are among the most popular sites on the Internet. These sites can provide a powerful means of sharing, organizing, finding information and knowledge. The popularity of these sites provides an opportunity to measure the use them in knowledge sharing, which needs a special scale, but unfortunately, there is no special scale for that. Thus, this study supposes to use SCT as a scale to measure the use of SMNs in electronic knowledge sharing due to it has been used to measure knowledge sharing with its traditional form. This study can help the decision-makers to use these SMNs to share the academics’ knowledge in educational institutes to the communi
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The study aimed to prepare a practical guide for procedures for auditing the strategies of municipal institutions in achieving sustainable development by adopting the idea of the audit matrix through which a classified report is prepared according to the dimensions of sustainable development, by preparing a specialized audit program for the purpose of auditing strategies for achieving sustainable development and emptying the results of the application of each of the paragraphs The program in the audit matrix that was prepared for the purpose of determining the impact of each observation and linkin
... Show MoreIbn al-Haytham is the pioneer of optics, which is a science that had described optics circumstances. Optics or landscape science as it was known by the Arab and Muslim scientists at the time when is a science known as the conditions of sighters in their quantity and quality as the proximity and distance from the beholder , the different forms , conditions and what mediate between the beholder and the microscopes , to explain useful knowledge of what obscures the sight of the conditions of sighters and is used to measure the space Distant criminality and mirrors.
Ibn al-Haitham wrote his famous book The Book of Mirrors and studied mistakes adopted the m
... Show MoreThe research is based on a statement of the effect and nature of the relationship of elements of promotional mix represented by (advertising, personal selling, sales promotion, public relations and direct marketing) as the independent variable in the dependent variable represented in the competitive advantage in the General Company for the manufacture of medicines and medical supplies Samarra. Analytical descriptive in the theoretical side, through the use of a number of literature from scientific sources (books, research and studies published in Arab and foreign magazines) was also relied on the methodology of the case study in the practical side, Data collection using the questionnaire tool, which was designed using the triangular Like
... Show MoreThis study is achieved in the local area in Eridu oil field, where the Mishrif Formation is considered the main productive reservoir. The Mishrif Formation was deposited during the Cretaceous period in the secondary sedimentary cycle (Cenomanian-Early Turonian as a part of the Wasia Group a carbonate succession and widespread throughout the Arabian Plate. There are four association facies are identified in Mishrif Formation according the microfacies analysis: FA1-Deep shelf facies association (Outer Ramp); FA2-Slope (Middle Ramp); FA3-Reef facies (Shoal) association (Inner ramp); FA4-Back Reef facies association. Sequence stratigraphic analysis show there are three stratigraphic surfaces based on the abrupt changing in depositional
... Show MoreThe Ratawi Oil Field (ROF) is one of Iraq's most important oil fields because of its significant economic oil reserves. The major oil reserves of ROF are in the Mishrif Formation. The main objective of this paper is to assess the petrophysical properties, lithology identification, and hydrocarbon potential of the Mishrif Formation using interpreting data from five open-hole logs of wells RT-2, RT-4, RT-5, RT-6, and RT-42. Understanding reservoir properties allows for a more accurate assessment of recoverable oil reserves. The rock type (limestone) and permeability variations help tailor oil extraction methods, extraction methods and improving recovery techniques. The petrophysical properties were calculated using Interactive Petroph
... Show MoreHepatitis B virus (HBV) infection is a significant global health problem. Populations of different ethnicities show great heterogeneity in HBV genotype frequency distributions. A cross-sectional study was conducted during June–October 2018 to determine frequency of HBV genotypes among chronic HBV patients from Baghdad, Iraq. The method of detection was nested polymerase chain reaction system. Further, the study assessed the impact of HBV genotypes on serum level of liver-function tests: total serum bilirubin, alkaline phosphatase, alanine aminotransferase and aspartate aminotransferase. Eighty chronic HBV patients were enrolled in the study. Six HBV genotypes were identified (A, B, C, D, E and F). The most frequently encountered genotypes
... Show MoreThe research aims to answer the questions that revolve in the mind of mankind about how to create creation, how it existed prior to creation, who created existence, and the characteristics of that presence. The researcher also wanted to show that the culture of Imam Ali (peace be upon him) In the book of Adam, peace be upon him, God has punished Adam (peace be upon him) for not having sinned. Because his wife is the one who fed him the fruit of the tree, and this is contrary to what was stated in the sermon of Imam (peace be upon him) who Z Adam (peace be upon him) is the one who trusted Satan and Gwighth.
We note that the approach of the rhetoric has pointed to the creation of angels and did not refer to
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