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ما العدالة في إستقطاع ظريبة الدخل على رواتب وإجور العاملين في القطاع العام بطريقة الإستقطاع المباشر في العراق
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The income tax that is imposed on the salaries & wages of employees  in the governmental fields &the companies of public & mixed sectors by direct deduction in a manner similar to the employees in the private sector according to the order NO.49 of 2004 issued by Coalition Provision Authority in Iraq , from the validity of Security Council resolutions NO. 1482 of 2003, &1511 of 2004.                                                                         

   The research will discuss that the resolution of income tax deduction on the salaries &wages of employees in public sector is not suitable in timing in terms of the political, security &economic situation in Iraq and the state ability to implement lays &the patriotic sense of the tax payer, in addition to the legitimacy of the decision that was based on foreign vision & willingness, and the consequences of its implementation were not positive on the whole.  

The research aims to show the importance of issue of such a decision and its implementation after making Scientific, realism and deep (thorough) studies in terms of appropriate apolitical, Security and economic situations.

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Publication Date
Sat Feb 09 2019
Journal Name
Iraqi Journal Of Laser
Primary Diagnosis of Abnormal Urine via Auto Fluorescence Process
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The main objective of this study is to determine the suitable excitation wavelengths for
urine components reaching to select the suitable lasers to execute the auto fluorescence due to their
high intensities. The auto fluorescence was measured at 305, 325 and 350 nm excitation wavelengths
for eleven urine samples which were also analyzed by conventional methods (chemical and
microscopic examination). Data manipulation using Matlab package programming language showed
that urine sample with normal chemical and biological components have emission peaks which are
different from the infected urine samples. Despite the complexity of the composition of urine,
fluorescence maxima can be observed. Most likely, the peaks obser

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Publication Date
Tue Dec 16 2008
Journal Name
Iraqi Journal Of Laser
Primary Diagnosis of Abnormal Urine via Auto Fluorescence Process
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The main objective of this study is to determine the suitable excitation wavelengths for
urine components reaching to select the suitable lasers to execute the auto fluorescence due to their
high intensities. The auto fluorescence was measured at 305, 325 and 350 nm excitation wavelengths
for eleven urine samples which were also analyzed by conventional methods (chemical and
microscopic examination). Data manipulation using Matlab package programming language showed
that urine sample with normal chemical and biological components have emission peaks which are
different from the infected urine samples. Despite the complexity of the composition of urine,
fluorescence maxima can be observed. Most likely, the peaks obser

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Publication Date
Mon Jan 07 2019
Journal Name
Arab Science Heritage Journal
تصميم عدسة كهروستاتيكية ثلاثية الأقطاب بطريقة كثافة الشحنة
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        تركز هذا البحث على تصميم عدسة كهروستاتيكية ثلاثية الاقطاب اسطوانية الشكل متحدة المركز ومفصولة  بفتحة هوائية . تم حل معادلة لابلاس بطريقة كثافة الشحنة في مجال بصريات الجسيمات المشحونة  اللانسبية وبغياب تأثيرات شحنة الفضاء إن توزيع الجهد المحوري لعدسة ثلاثية كهروستاتيكية تم حسابه باستخدام كثافة الشحنة الموزعة على الاقطاب، الناتجة من تسليط فولتية معينة على الاقطاب اعتمادا على ق

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Publication Date
Mon Sep 30 2024
Journal Name
مجلة جامعة الانبار للعلوم البدنیة والریاضیة
Music and its impact on the sports and military scene of Mesopotamian civilization
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The ancient Iraqis in the Mesopotamian civilization practiced various sports activities and physical exercises to develop their physical fitness until these practices became a part of their lives and accompanied their religious, social, and military celebrations. Music had a presence in many sports scenes, and the presence of musicians and musical instruments with the armies indicated its great role. In the military scene, the research aims to shed light on the archaeological evidence and evidence of the integration of music with the sports and military scene in Mesopotamian civilization and to explore the impact of music in the sports and military scene of Mesopotamian civilization. The historical approach was adopted in collecting and des

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Publication Date
Sun Jan 04 2015
Journal Name
Journal Of Educational And Psychological Researches
Posttraumatic growth in Iraqi women who have lost close relatives
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During recent decades, hundreds of thousands of Iraqis lost their lives as a result of wars, economic blockade, or acts of violence and terrorism. The loss of a family member, especially husband makes women suddenly bears full responsibility for the family. Lost could impose new changes in psychological, social, and economical roles. These changes usually combine with the negative effects aftermath the lost trauma. Some of the reports in Iraq showed there were increased and huge numbers of widows and orphans. This study aimed to identify the aspects of Posttraumatic Growth (PTG) in Iraq women who lost their close relatives (especially husbands). 52 of Iraqi women who lost their husband and 49 women who experienced other traumatic events

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Publication Date
Sun Dec 31 2017
Journal Name
College Of Islamic Sciences
What was mentioned by Imam Al-Tirmidhi in his book Al-Sunan regarding the provisions of sales
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The reason for my choice of the topic (what Imam Al-Tirmidhi mentioned in his book Al-Sunan regarding the provisions of sales) is that he mentioned many topics that affect people's lives, which are represented by commercial transactions and the exchange of benefits between them, so it became clear to them what is forbidden and what is not, aiming not to fall into the prohibited, and to achieve their interests, and relieve them of embarrassment. What we will see in the research.

 

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Publication Date
Fri Sep 15 2023
Journal Name
Al-academy
The preoccupations of the compressive references and their impact on the formations of postmodern art
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The artistic process operates whether in general in all arts or specifically in one type of arts or one of the genres of arts types on the preoccupations of the pressing artistic references as the founder of the artistic work in the material formulations on the one hand and on the other hand as a translator to understand the artistic achievement in general and plastic art in particular and for the importance The researcher chose the title of her research tagged (the preoccupations of the pressing reference and its impact on the formations of postmodern arts).
The first chapter of the methodological framework deals with the problem of research, importance, objective, limits, and then terminology and its definition, and then the secon

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Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Achieving the rule of tax justice\Adopting the application of the international standard IFRS 15: Applied research in the General Authority for Taxes - Companies Department
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Abstract:

                The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The use of standard rates in the test of the financial stability for the banking sector in Iraq For the period 2009-2013
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ABSTRACT

The research focuses on the key issue concerning the use of the best ways to test the financial stability in the banking sector, considering that financial stability cannot be achieved unless  the financial sector in general and the banking sector  in particular are able to perform its key role in addressing the economic and social development requirements, under the laws and regulations that control  banking sector , as the only way that increases its ability to deal with any risks or negative effects experienced by banks and other financial institutions. The research goal is  to evaluate the stability of the banking system in Iraq, through the use of a set of econometrics an

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Crossref
Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Calculate the sum of squares for parts (vehicles) SSE in 2n global trials with total integration In a suggested manne
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In order to serve the field of knowledge in the field of design and analysis of experiments by adopting formulas and methods that are easy and simple in arithmetic work, especially in experiments that require many calculations for squares, including tests of type
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