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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 Mar 31 2023
Journal Name
Oncology And Radiotherapy
The Effect of Green Low Laser (LLL) on the white blood cells on platelet on people on brain and prostate cancer
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The effect of Low-Level Laser (LLL) provided by green semiconductor laser with an emission wavelength of 532 nm on of human blood of people with brain and prostate cancer has been investigated. The effect of LLL on white blood cell (WBC), NEUT, LYMPH and MONO have been considered. Platelet count (PLT) has also been considered in this work. 2 ml of blood sample were irradiating by a green laser of the dose of 4.8 J/cm2. The results suggest a potential effect of LLL on WBC, PLT, NEUT, LYMPH, and MONO of people with brain and prostate cancer Key words: white blood cell , platelet , low-level laser therapy

Publication Date
Tue Jan 05 2021
Journal Name
International Journal Of Research In Social Sciences & Humanities
THE SCIENCES OF THE QUR’AN IN THE INTERPRETATION OF A BRIGHTENING OF THE QUR’AN BY AL-TALAQANI
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The paper deals with the study of the sciences of the Qur’an according to the interpreter, Ayatollah Sayyid Mahmoud al-Talaqani, a religious jihadist figure from Iran. He is the author of the exegesis (Ishraq from Al-Quran), which consists of six parts, which he wrote inside the prisons of the Shah and in exile. Mr. Al-Talaqani agreed with some of the commentators in his positions on the sciences of the Qur’an, and some of them disagreed with others.

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Publication Date
Thu Mar 31 2022
Journal Name
Journal Of The College Of Education For Women
The Reality of Evaluating Teacher Performance in the Sultanate of Oman in Light of Global Models
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The aim of the research is to reveal the reality of teacher performance evaluation in the Sultanate of Oman in light of some global models. The study followed a qualitative descriptive research design. Seven forms of teacher formative and summative assessments were analyzed. Besides, an analytical template was developed, consisting of six areas related to the teaching performance of teachers. These included: lesson planning and preparation, learning environment, education, professional development, student academic, and community and parental partnership. The study reached a number of results; the most notable is the lack of change of forms for more than a decade despite the rapid development of the educational system in the sultanate in

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Implications of Financial Reporting Governance in rationalizing investors decisions In financial markets in light of An International Financial Reporting Standards (IFRS)/ An analytical study of a selected sample of the joint stock companies in Iraq
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The financial crises that occurred in South East Asia and America, and the discovery of the financial and administrative corruption that affected these companies, which led to the crisis. Since then, organizations and institutions interested in accounting have begun new ways to further rationalize the management of these companies. Hence the concept of governance, which means good governance. Al-Susiya confirmed its adoption of the financial reporting standards and adopted internal and external auditing for the purpose of increasing the reliability and credibility of the financial and reports that increase the confidence of investors in making their investment decisions in the financial markets The study dealt with the contributi

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Publication Date
Thu Sep 07 2023
Journal Name
Haya: The Saudi Journal Of Life Sciences
In Vitro Assessment of the Effects of Varying Dosages of Alexandrite Laser on the Development of Staphylococcus Aureus
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Background: This study aimed to apply a high-power pulsed alexandrite laser in vitro, the researchers tested different exposure periods, pulse lengths, and laser fluencies to see which dosage was most successful against S. aureus bacteria, which had developed resistance to many antibiotics. Method: Three bacteria samples were exposed to laser beams for 30 seconds with a 5ms pulse duration and a laser fluency of 5J/cm2. The process was repeated with laser fluencies of 10, 15, and 20. Results: The study was carried out by using different doses of Alexandrite laser. Results: There are significant differences (p = 0.05) in the mean number of bacteria colonies exposed for 30 and 60 seconds at any laser fluencies utilized in the present i

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Publication Date
Tue Jan 01 2019
Journal Name
Plant Archives
Effect of different concentrations of bovine serum albumin on some of the frozen sperm characteristics of the rams
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This study was conducted in the Faculty of Agricultural Engineering Sciences - University of Baghdad in the field of sheep and goats in the Department of Animal Production. Effect of different concentrations of bovine albumin on some semen characteristics of frozen rams. Used in this experiment, 3 rams and their ages ranging from 2.5-3 years. The sample of the semen was diluted with Tris dilution with the addition of 10 ml of egg yolk per 100 ml, the sample by 1:1 with the tris and then the collection of sperm samples (Pooling) after the semen was divided into four treatments Control and bovine albumin at concentrations of 5, 7.5 and 10% and then complete dilution 10: 1, at 5C, dilution 20: 1, containing 5% glycerol per 100 ml. The results

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Scopus
Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Iraqi-US relations in the light of the strategic framework agreement
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The United States has stood by Iraq and supported militarily and morally, but the relationship did not quickly be strained again before August 1990, when the oldest former political system in Iraq after Iraqi troops entered the territory of Kuwait, the United States stood beside Kuwait because the two parties link military ties opted States United to support the Kuwaiti side relying on the resolutions passed by the UN security Council, the United States and found in this issue right opportunity to execute the mechanics of meddling in Iraqi affairs and the various means of political, economic, military, and methods for dealing with Iraq, especially after finding the impediment standing in front of the implementation of its goals The strat

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Reflection marketing capabilities in enhancing the reputation of the market organization
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The objective of this research is to determine the impact of marketing capabilities in building the reputation of the market organization. Marketing capabilities are one of the contemporary trends that can be adopted by the organization in the implementation of all its tasks and thus it can be assisted in achieving many advantages which are the most prominent marketing reputation in the environment The research problem indicated that there is a clear failure to employ the dimensions of marketing capabilities in the organization's reputation. The National Center for Engineering Consultancy was selected as the field of application. The questionnaire was used as a tool to obtain the research data that were prepared based on a number

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Publication Date
Thu Feb 06 2020
Journal Name
Political Sciences Journal
The effect of the media in forming knowledge and political awareness
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Abstract The dissemination of knowledge is no longer confined to schools and universities, not even books. For nearly two centuries, the media have become prominent in disseminating knowledge and culture, in its public and particularly political aspects. After the development of the media from newspapers and magazines to the visual media, their role has increased from the dissemination of abstract information and abstract knowledge towards the process of forming new knowledge through what it publishes and broadcasts from different programs such as drama, news and talk shows. The impact of the media has changed the overall community awareness. Half a century ago the media was not so powerful and widespread. The evolution of the 1990s made

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Publication Date
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Institutional Structures and the Transformation of the Private Sector in Iraq
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            Requires economic work finding built institutional paint strategies and policies are formulated general economic and clarity in its stated objectives and the involvement of all economic institutions, political and stakeholders to discuss all the issues of economic, financial, monetary and analyzed for the purpose of renewal energies and determine the duties and responsibilities, leaving full freedom to the private sector in the formation of institutions to carry out his duties economic, and that the institutional structures to create the right climate for the implementation of its economic policies, which would facilitate the task of the private sector, and this h

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