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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
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
دراسة العلاقة بین وجبة الأفطار والمستوى الاقتصادي وعدد إفراد الأسرة وتأثیرھا في القابلیات الذھنیة لطلبة المرحلة الابتدائیة
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Five mixed primary schools from the district of Tikrit/ Salah al- din province
with a total of 100 male and female pupils and two ages(8-9 and 10-11 years),
were selected randomly to study the relationship between the breakfast meal and
the academic level, the socioeconomic situation, and the number of family
members. The study showed a positive linear correlation between the morning
meal, and academic level of students for both two covered ages, also showed a
clear impact between the development of family's socioeconomic situation and
their nutrition level. There were an increase in the percentage of pupils aged 8-9
years with a poor nutrition when they were belonged to a poor or medium
socioeconomic families,

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Publication Date
Sun Jul 03 2022
Journal Name
مجلة البحوث التربوية والنفسية
تقويم الأنشطة والأسئلة التقويمية المتضمنة في محتوى كتاب الحاسوب للصف الخامس الإعدادي وفق التفكير الإبداعي ومقترحات تطويرها
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يهدف هذا البحث الى تقويم الأنشطة والأسئلة التقويمية المتضمنة في محتوى كتاب الحاسوب للصف الخامس الإعدادي وفق التفكير الإبداعي ومقترحات تطويرها، وذلك بالإجابة عن السؤال الآتي: ما نسبة توافر مهارات التفكير الإبداعي في الأنشطة والأسئلة التقويمية المتضمنة في محتوى كتاب الحاسوب المقرر لطلبة الصف الخامس الإعدادي (الاحيائي والتطبيقي، والادبي) من وزارة التربية العراقية/ المديرية العامة للمناهج في العام الدراسي (2

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Publication Date
Mon Nov 12 2018
Journal Name
Arab Science Heritage Journal
رسالة رسالة في طبقات القراء لتاج الدين أحمد عبد القادر بن مكتوم القيسي (ت 749هـ) دراسة وتحقيق
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 The writer of this messagewas Tajaddin Ahmad Abdulqader bin Maktoom Al-Qaisy Al-masry.

This message dealt with the biographies of twenty scientists of readers about Quran readings in Cairo . He comprehended these biographies and make it an appendage

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Cytogenetic Investigations and Y-Chromosome Microdeletion Screening in some Infertile Kurdish males In Erbil province/ Iraq
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Infertility is a disease of the reproductive system defined by the failure to achieve a clinical pregnancy after 12 months or more of regular unprotected sexual intercourse. Worldwide, infertility affects approximately 15% of all couples trying to conceive. Male infertility is responsible for about 50% of the infertility cases. Chromosomal abnormalities and Y-chromosome microdeletions are the most common genetic causes of male infertility. Klinefelter syndrome (KS) is the most prevalent factor of the chromosomal abnormality in the infertile male. Azoospermia Factor (AZF) microdeletions located on the Y chromosome are one of the recurrent genetic cause of male infertility. This study aims to investigate the prevalence of chromosomal anoma

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Publication Date
Mon Sep 25 2023
Journal Name
Arab Science Heritage Journal
المدراس الثانوية في الاعظمية ( ثانوية كلية بغداد- ثانوية الأعظمية للبنين – ثانوية الأعظمية للبنات - ثانوية الحريري للبنات) أنموذجاً
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Education received the attention of the monarchy in Iraq, especially after the developments that the country witnessed after Iraq gained independence and joined the League of Nations in 1932 AD in all political, economic and cultural aspects.  In this regard, due to its distinguished geographical location, where the atmosphere, the natural environment and the religious and political standing were available, which made it a center of attraction for most Iraqi families and political figures. 

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
Problemas en la Traducción de la Fraseología del Español al Árabe en el Texto Literario ( Un Estudio Comparativo desde el Punto de Vista Traductológico)
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Problems in the Translation of Spanish phraseology to Arabic in the Literary Text (A Comparative Study from the Perspective translatological)

 

Abstract

One of the most common problems facing the translator is the identification and subsequent search for correspondences of phraseological units. The importance of the phraseological competence in a foreign language is widely recognized by many authors (Howarth, Corpas Pastor, Pamies Bertran, to name a few).

We must lose our fear to recognize that the domain of the phraseology is the highest level of command of any language. The objective of the present study is to clarify the differences in UFS Spanish to Arabi

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Publication Date
Fri Jan 01 2016
Journal Name
المجلة العلمية لكلية التربية الرياضية للبنين بالهرم جامعة حلوان
تأثير تمرينات مركبة باستخدام السلالم الارضية في تطوير بعض القدرات التوافقية والبدنية والمهارية للاعبي كرة القدم للصالات
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Publication Date
Wed Jun 22 2022
Journal Name
Arab Science Heritage Journal
منهج القزويني "ت682هـ ـ 1283م " في دراسة النبات بكتابهِ "عجائب المخلوقات وغرائب الموجودات " أ.د. الاء نافع جاسم
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    he is one of the most prominent Arab personalities who contributed in the Arab Muslim world, scholars and historians who appeared in the seventh century AH - the thirteenth century AD, contributed to enrich the Arab scientific heritage in his distinguished book “The Wonders of Creatures and the Strangeness of Existences” because it contained what God Almighty created and the oddities on dry land and water

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Publication Date
Sat Apr 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Estimation & Analysis Relationship between Growth rate GDP and Unemployment Rate In Iraqi Economic in Period (1990-2014)
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It reflects the gross domestic product in any country total output of goods and services by the size of the country's citizens and foreign residents during the period of the year and reflect the contribution of the commodity sectors of the economy and the distribution and service in the composition of output. And gross domestic product in Iraq as an indicator dominated in the composition of oil output, along with the contribution of the service sector, as the gross domestic product is the output of a yield lien   and subjected GDP in Iraq to a series of declines succession due to vibrations of the oil market during the economic blockade on the one hand and stop imported production inputs, lack of arriving in commodity s

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Publication Date
Tue Jun 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Land Use/Cover Change Analysis Using Remote Sensing Data: A Case Study, Zhengzhou Area, Henan Province, China
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In the last two decades, arid and semi-arid regions of China suffered rapid changes in the Land Use/Cover Change (LUCC) due to increasing demand on food, resulting from growing population. In the process of this study, we established the land use/cover classification in addition to remote sensing characteristics. This was done by analysis of the dynamics of (LUCC) in Zhengzhou area for the period 1988-2006. Interpretation of a laminar extraction technique was implied in the identification of typical attributes of land use/cover types. A prominent result of the study indicates a gradual development in urbanization giving a gradual reduction in crop field area, due to the progressive economy in Zhengzhou. The results also reflect degradati

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