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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
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
The Rights of the Non-Muslims During the Rule of the Prophet Mohammed and Rashidians Succession Theoretically With Historical Witnesses
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(Thimma) in Arabic means compact, and immunity. (People of Thimma) are the free non-Muslim people under Muslim rule. This includes Heavenly Religions people, i. e., Christian and Jews).
They have been called (People of Thimma) because they had paid (Jizyah: tribute) so they became safe for their souls, honor, properties at the custody of Muslims.
Islamic law had posed (Jizyah: tribute) upon the Jews and Christians who were living under Muslim rule as a reaction of not embracing Islam Faith against securing their rights and freedom.
Freedoms secured by Islam for the (People of Thimma) had been many, including the right of faith, not coercing them to be Muslim, the right to live, to possess properties, protect and secure them, the

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The reality and fundamentals of the poultry industry and its implications on the prices of eggs and chickens in Iraq for the period from 2000 to 2009 (analytical study)
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Despite all the possibilities held by Iraq for the production of poultry , but there is low and clear in the level of production and a rise in costs and a decline in per capita consumption is due to a number of reasons, including poor investment , stop government subsides , dumping policies , market Bolmottagat imported , the contribution of the merchant squandering of national capacity , weak base material for the growth of this sector , the security situation and the crisis of energy and others .

Despite all this research has shown that there are great investment opportunities in this very sector of the market size and absorptive capacity of his and the growth of per capita income  and level of cul

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Publication Date
Wed Jun 07 2023
Journal Name
Journal Of Educational And Psychological Researches
Building a Training Program in the development of the Willpower of the Kindergarten Children
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The research aims to build a training program to develop the willpower in the kindergarten children. In order to achieve the objective of the research, the two researchers have developed a Training Program according to the following steps:

- Determining the general objective of the Training Program.

- Determining the behavioral objectives of the Training Program.

- Determining the content of the Training Program.

- Implementing the content of the Training Program sessions.

- Evaluating the Training Program.

The training program consisted of (15) sessions, each session included a set of parts (title, general objective, methods, time and place to implement the sessions, behavioral goals, tool

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
The statistic structure of the title in the poetry of Muhammed Ali Kazim Haider
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In this research, we attempt to show the extent of harmony in an aspect of the text according to the stylistics for the Knowing of the stylistic value of the title threshold, and the pathways of titles that suggest and support the meaning when the recipient reads the literary text, in addition to the interpretations that reflect the purposes of the poet who contributed to the drawing of his poetic achievement. The research presented a brief about the poet and his most important works, because they are the text which will be studied according to the stylistics. The research also explained the concept of style and the stylistics in the preface , because of the stylistic is the method adopted by the research to study the title thresholds in

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Publication Date
Wed Dec 18 2019
Journal Name
وقائع مؤتمر
واقع تطبيق خصائص الحوكمة في ميدان الإدارة العامة دراسة تحليلية في المنظمات العامة في العراق
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Publication Date
Fri Dec 09 2022
Journal Name
Scientific Research Journal Of Economics And Business Management
The Effect of Public Spending on the Monetary Sterilization Factor in the Iraqi Economy for the Period 2005-2021
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Monetary sterilization policies are one of the modern trends of monetary policy in rentier countries, specifically to confront the positive shocks in foreign assets flowing into the national economy and the impact of these shocks on monetary and real variables. And that the Central Bank contains these emergency increases in foreign exchange with the aim of avoiding the impact of this increase on the official local currency through its three main monetary tools, which are the rediscount rate, the legal reserve, and open market operations. As well as the relationship between the central bank and the objective of external balance, which is reflected in the balance of payments balance, the central bank resorts to managing the exchange rate

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Publication Date
Sun Apr 30 2023
Journal Name
Al-kindy College Medical Journal
The Scientific Contribution of the Al-Kindy College Medical Journal to the World Literature on the COVID-19 Pandemic
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The beginning of COVID-19 in Wuhan, China in late December 2019 and its worldwide transmission has led the World Health Organization to formally address the pandemic. The pandemic has imposed influential impacts on different environmental, economic, social, health, and living aspects. Publishing in scholastic journals was not immune from these impacts.

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Publication Date
Mon Jul 04 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of agricultural insurance in the prevention of financing risks in the form of slam : "An Empirical Study on Shikan Insurance and Reinsurance Company
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The aim of this research is to introduce agricultural insurance, to define financing in the form of salam and the role of agricultural insurance in the prevention of risks to agricultural finance operations in the form of salam by verifying the hypotheses through which to reach the results, including the imposition of risks for agricultural finance in the form of salam, The study of agricultural finance in the form of salm, the deductive approach to the development of the problem of research and hypotheses, and the inductive method to extrapolate the results through analysis and brother The researcher concluded that agricultural insurance works to bridge the risks facing agricultural finance in the form of the ladder in cases of

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Publication Date
Tue Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Employing the indicators of stereotypes and the dimensions of organizational clarity and their role in achieving the planned organizational behavior Analytical study on a sample of workers in some departments of the Faculties of Engineering, University of
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The current research examines the employment of indicators of stereotypes and the dimensions of organizational clarification to achieve planned organizational behaviour on a sample of employees in a number of departments of the Faculties of Engineering, University of Kufa, for a sample of (122) teaching staff. This research proposes the use of positive indicators of stereotypes for both the organization and employees and their awareness of what they want to obtain and what should be done for both parties and the removal of organizational clarity represented by the functional dimension that explores to what degree the employee's understanding of the internal strategy of the organization and the strategic dimension that searches fo

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Publication Date
Thu Jun 27 2024
Journal Name
Iraqi Journal Of Pharmaceutical Sciences( P-issn 1683 - 3597 E-issn 2521 - 3512)
Impact of Gliclazide Modified Release or Glimepiride as Add-on Therapy to Metformin on Glycemic and Oxidative Stress Parameters in Type 2 Diabetic Patients
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Background: Type 2 diabetes mellitus is a condition characterized by an elevation of oxidative stress, which has been implicated in diabetic progression and its vascular complications. Aim: Assessing the impact of gliclazide modified release (MR) versus glimepiride on oxidative stress markers, glycemic indices, lipid profile, and estimated glomerular filtration rate in uncontrolled type 2 diabetic patients on metformin monotherapy. Methods: This was an observational comparative study conducted in Thi-Qar specialized diabetic, endocrine, and metabolism center. Sixty-six patients were randomized into two groups based on the addition of the sulfonylureas (SUs). Group 1 (33 patients) was on gliclazide MR, whereas Group 2 (33 patients)

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