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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
Wed Jun 22 2022
Journal Name
Arab Science Heritage Journal
رسالة في تفسير قوله تعالى ﴿أَفَمَن شَرَحَ اللَّهُ صَدْرَهُ لِلإِسْلاَمِ﴾ للإمام الغزالي رحمه الله (دراسة وتحقيق)
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The research aims to achieve a manuscript of Imam Al-Ghazali, may God have mercy on him, verify the attribution of this manuscript to the author, copy the text and serve it in a manner that suits the principles of scientific research in the investigation of manuscripts

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Publication Date
Sun Jan 13 2019
Journal Name
Arab Science Heritage Journal
دراســـة الموارد في كتاب البدر الطالع بمحاسن من بعد القرن السابع للشوكاني(ت 1250 هـ - 1834م )
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تُعد دراسة أعلام الفكر العربي والإسلامي من أهم الدراسات التاريخية ولا يمكن للأمم المتحضرة أن تنسى علمائها ومفكريها لما لهم من دور كبير في حاضر الأمة ومستقبلها و تاريخنا الإسلامي يحفل بالعديد من العلماء ورجال المعرفة  الذين ساعدوا على تقدم ورقي العرب والمسلمين على الأمم الأخرى0

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Publication Date
Sun Dec 02 2018
Journal Name
Arab Science Heritage Journal
عبدالحميد الثاني والإستيطان الصهيوني في الولايات العربية من مشرق الوطن العربي مناطق الأختيار للإستيطان فلسطين والعراق
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ترك السلطان عبدالحميد الثاني بصماتهُ على أخاديد الزمان وعلى خارطة المشرق العربي الخاضع للسيطرة العثمانية أنذاك ، لكونهُ أهم شخصية أسلامية غير عربية واجهت الخطر الصهيوني ومحاولاتهم الإستيطانية في مشرق الوطن العربي ، على الرغم من صعوبة الظروف التي كانت تمر بها الدولة العثمانية داخليا ً وخارجيا ً، بما فيها من أطماع اقتسامها بين الاوربين ولذا سموها بالرجل المريض .

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Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
Analysis of grape fruits and grape seed for their major , minor and trace elemental contact by XRF technique
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Grapes and grape seeds are important samples employed for environmental medical studies . The air of this work was to identify and concentration calculation of the elements in grapes fruit and thier seeds by using X-Ray fluoresces technique (XRF) . Samples were collected from Abo Ghraib of Baghdad city ,the grape seeds were obtained from those samples . Both samples were taken under experimental procedure to obtain the sample which were ready for analysis . The samples were then submitted to experimental conditions using a radiation source and then samples were applied for counting analysis shows the elements Na , Mg , Al , Si , P , S , Cl , K , Ca , and Sr as major components of the samples. Fe , Sr , I , Ba and V were

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Publication Date
Mon Jun 08 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Risk Factors of Oral Cancer and Potentially malignant disorders (PMDs) – Developing a High / Low Risk Profiling System
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Background: Oral squamous cell carcinoma (OSCC) remains a lethal and deforming disease, with a significant mortality and a rising incidence in younger and female patients. It is thus imperative to identify potential risk factors for OSCC and oral PMDs and to design an accurate data collection tool to try to identify patients at high risk of OSCC development. 14 factors consistently found to be associated with the pathogenesis of OSCC and oral PMDs. Eight of themwere identified as high risk (including tobacco, alcohol, betel quid, marijuana, genetic factors, age, diet and immunodeficiency) and 6 low risk (such as oral health, socioeconomic status, HPV, candida infection, alcoholic mouth wash and diabetes) were stratified according to severit

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Publication Date
Mon Jan 01 2018
Journal Name
Al-mustansiriyah Journal Of Science
Relationship of Obesity to Serum Ferritin, Lipid Profile, uric acid and urea at Obesity Medical Center in Iraq
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Publication Date
Tue Dec 30 2014
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Coagulation/ Flocculation, Microfiltration and Nanofiltration for Water Treatment of Main Outfall Drain for Injection in Nasiriyah Oil Field
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The present work aims to study the efficiency of coagulation/ flocculation as 1st stage, natural gravity water filter or microfiltration (MF) as 2nd stage and nanofiltration (NF) technology as final stage for treatment of water of main outfall drain (MOD) for injection in Nasiriyah oil field. Effects of operating parameters such as coagulant dosage, speed and time of slow mixing step and settling time in the 1st stage were studied. Also feed turbidity and total suspended solids (TSS) in the 2

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Publication Date
Sun Jan 01 2012
Journal Name
Tikrit Journal For Dental Sciences
Microleakage Evaluation of a Silorane-Based and Methacrylate-Based Packable and Nanofill Posterior Composites (in vitro comparative study)
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This study compared in vitro the microleakage of a new low shrink silorane-based posterior composite (Filtek™ P90) and two methacrylate-based composites: a packable posterior composite (Filtek™ P60) and a nanofill composite (Filtek™ Supreme XT) through dye penetration test. Thirty sound human upper premolars were used in this study. Standardized class V cavities were prepared at the buccal surface of each tooth. The teeth were then divided into three groups of ten teeth each: (Group 1: restored with Filtek™ P90, Group 2: restored with Filtek™ P60, and Group 3: restored with Filtek™ Supreme XT). Each composite system was used according to the manufacturer's instructions with their corresponding adhesive systems. The teeth were th

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Publication Date
Sun Nov 01 2015
Journal Name
Journal Of Natural Sciences Research
Genetic Study for G-Protein Coupled Receptor from Saccharomyces Cerervisiae and From Sera of Patients with Heart Thrombosis
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Aim of the present study is Identification of specific gene for GPCR using specific primers .and identification of difference in PCR analysis in patients with heart thrombosis and compared with healthy, Sequencing of PCR product regarding GPCR compared for all three subject, Identification the similarity of human GPCR with local strain of yeast fifty healthy control and fifty patients with thrombosis which diagnosed medically with cardiac specific troponin t, troponin 1 levels and electro myocardiogram ECG. The aged for all subjects ranged (39-75) years patients were lying in cardiac care unit at Ibn- al- Nafees teaching hospital and Sheikh Zayed teaching hospital. Genomic DNA of whole blood was extracted from buffy coat and cell cu

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Al-nahrain University
Spectrophotometric Determination of Ketotifen Drug in Pure form and Pharmaceutical Preparation Using Bromothymol Blue Via Ion-Pair Formation
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