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The Impact of Applying the Percentage of Complete Method or the Complete Contract One on the Taxation of the Long – Term Construction Contracts: بحث تطبيقي في الهيئة العامة للضرائب – قسم الشركات
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The research aims to shed light on the amount of proceeds annual tax for each of the way the contract total and percentage of completion method - see which is better - as well as the current problems arising from the application method of the contract in full in settling accounts tax - to identify problems - related to postpone settling accounts tax in accordance with the way the contract fully and determine the advantages and disadvantages of each of the methods through practical application , and then use the results as inputs to help in the decision to confirm the continuation of the GCT using a full decade in settling accounts tax for long-term construction contracts or forgo them.

Were the result of research the existence of a fiscal gap in proceeds annual tax due to divergence value of income subject to the charge of tax for each of the two methods , have concluded search to a set of conclusions , including that the adoption of the way the contract in full , accompanied by many problems as it is not the best way for approval in settling accounts tax for this type of activity and contracts , as well as a set of recommendations , including the possibility of adopting the percentage of completion method of tax charge for this type of activity and contracts.

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Publication Date
Mon Sep 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
دور تطبيق نموذج Senge في التَعَلّم التنظيمي لتحقيق الإبداع في منظمات الأعمال "مدخل إلى دراسة تفكير النظم"
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The purpose of this research is to suggest a model which may be used by law enforcement to broaden individual and organizational creativity while providing a more inclusive, holistic view of management within our internal and external organizational structures. This project introduces alternatives to traditional management, leadership styles and problem solving strategies. Law enforcement organizations in the 21st century will face many challenges. Much like community policing impacted the nation in the mid 1980's through the 1990's, the systems thinking approach offers a philosophy for the new millennium.

Most organizations will face many challenges in the next decade of the twentieth first century. Just

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Publication Date
Sun Aug 01 2021
Journal Name
Biochemical & Cellular Archives,
ANTIMICROBIAL ACTIVITY OF CHITOSAN AND/OR GUM ARABIC IN THE LOCAL PRODUCE SOFT AND HARD CHEESE IN BAGHDAD CITY
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antimicrobial solutions against Coliforms, E. coli O157: H7, yeasts and molds were evaluated by agar well diffusion method. Chitosan (CH) exhibited best antimicrobial activity against the treated microorganisms at concentration of (5%) with contact time for 6hrs at refrigeration temperature (4ÚC), zones of inhibition for (GA) and (CH) for each solution alone ranging from (0 to 10 mm), chitosan solution (CH) exhibited both antibacterial and antifungal activities, Gum Arabic washing solution showed significant antibacterial activity (P < 0.05) against the microorganisms at concentration (15%), without inhibitory effect against E. coli O157:H7 at concentration (10%), in the current study the results confirmed that (15%) (w/v) of GA and 5%

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Scopus (2)
Scopus
Publication Date
Tue Apr 28 2015
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
The Effect of Cooking Utensils in the Food Content of Elements.: The Effect of Cooking Utensils in the Food Content of Elements.
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the study aimed to identify the impact of the types of cooking utensils in transition metal elements to food and the effect of acid and storage in the concentration of these elements. used five types of cooking utensils including aluminum. tefal, astainls steel, glass. (pyrex), and ceramic prepared in it the food meal. the same meals were repeated add to them acid. the estimate of mineral elements in the meal prepared before storage and after storage in refrigerator temperature degree. the result shows the increase of aluminum concentration in the meals that prepared in aluminum pot reaching 2.913 pmm while reached less concentration in the meal prepared in astainls pot reaching 0.325 pmm. the highest concentration of iron reached 25.2 p

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
Analytical study of the images and roles of women and men in the books of the Arabic language at the elementary level
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Importance of the research:
The importance of any educational or scientific research through its intellectual arena of facts supply the individual and society, Supports Knowledge and Science Group, which raised will be locked in these topics in the future.
This research seeks to shed light on the image and the role of women and men in the books of the Arabic language in primary education (primary), To illustrate the negative effects of the phenomenon of sexism in textbooks, And its negative impact on emerging, And stay away as much as possible about the distinction between the sexes in the roles and qualities in textbooks traditional stereotypes and remove that put both sexes templates hinder the development of the individual and t

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The importance of direct foreign investment on development of Iraqi oil industry for the period (2003-3010)
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Oil industry played a major role in delineating the course and type o development in both imported and exported Arabic countries alike where its revenues has perform an essential role in forming programs and plans of development on both national and international level in addition to anticipation of future consuming.

Iraq, as an oil producer country with a revenues –based economy depends on oil in building its economy totally including its infrastructure having a the greatest conformed reservoir which make the government budget depends largely on oil revenues where its strategic importance lies in funding all aspects of expenders as it is considered the prime source of foreign currency.  The chall

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The role Government Securities Market on the Iraqi Credit worthiness
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تشكل  التغيرات الحاصلة في اسعار النفط تحديا" حقيقيا" لاستمرار عملية النمو في العراق, وامام الحكومة فرصة كبيرة لإيجاد حلول ناجعة لمشكلة تزايد عجز الموازنة العامة من خلال اللجوء الى اصدار ادوات الدين العام الداخلي والخارجي, وهذا يتطلب بناء استراتيجية لإقامة وتطوير سوق السندات الحكومية في العراق, لتتمكن الحكومة من خلاله توفير مصادر تمويل اضافية, تسهم في تمويل الانفاق الاستثماري الحكومي ودعم النمو ودعم

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Publication Date
Sun Mar 15 2020
Journal Name
Journal Of The College Of Education For Women
The Role of Supervisory and Training Practices in The Field Education Programmes in Achieving the Course Objectivesfrom the Perspective of the Student Teachers in the Faculty of Science and Arts in Sharourah
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The present study aimed at identifying the role of supervisory and training practices in the field   education program in achieving course objectives from the perspective of the student teachers in the Faculty of Science and Arts in sharourah, and its relationship to some variables (gender, specialization,estimation). To achieve this, the researcher used the descriptive-analytical method, and the study tool was designed, which consists of (24) items distributed on two axes: the objectives of field education and supervisory and training practices.Then, the study tool was applied to the research sample represented in the entire study community, which consists of (65) male and female students in the Faculty of Sciences and Arts in

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Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of Using Rational Judgment Strategy in Teaching Science on the Developing of Scientific Thinking at the Male Students of Intermediate Second Grade
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The study aimed to explore the effectiveness of using rational judgment strategy in teaching science to develop scientific thinking for second-grade students. The researcher utilized the quasi-experimental approach based on (the pre/post designing) of two groups: experimental and control. As for tools: a test of scientific thinking prepared by the researcher that proved its verification of their validity and reliability. The test applied on a random sample of (66) students, divided into two groups: (34) experimental, and (32) control. The results showed that the experimental group outperformed the control group in the post-application of the scientific thinking test, In each skill separately, and in the total skills. The study recommende

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Publication Date
Sat Sep 01 2018
Journal Name
International Journal Of Electrochemical Science
Synthesis and Characterization of AlyCu0.15Zn0.85-yFe2O4 Ferrite Prepared by the Sol-Gel Method
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Publication Date
Sun Jun 06 2010
Journal Name
Baghdad Science Journal
New Method for the Determination of DL-Histidine by FIA and Chemiluminometric Detection
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This paper present a simple and sensitive method for the determination of DL-Histidine using FIA-Chemiluminometric measurement resulted from oxidation of luminol molecule by hydrogen peroxide in alkaline medium in the presence of DL-Histidine. Using 70?l. sample linear plot with a coefficient of determination 95.79% for (5-60) mmol.L-1 while for a quadratic relation C.O.D = 96.44% for (5-80) mmol.L-1 and found that guadratic plot in more representative. Limit of detection was 31.93 ?g DL-Histidine (S/N = 3), repeatability of measurement was less that 5% (n=6). Positive and negative ion interferances was removed by using minicolume containing ion exchange resin located after injection valve position.

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