The tax exemption, whether wholly or partially, and for an unlimited duration of the investment or for a limited period of few years, is one of the encouraging things to the flow of foreign capital. And if necessary, impose tax on the profits of the invested capital, the promotion requires that not be discriminatory taxes or payments in the amount of money with the need to avoid double taxation. The tax exemption is granted by the government and the feature according to the law of a natural person or legal entity seeking from the government purports to achieve a set of political goals, economic and social development. The reduction of taxes or grants partial exemption is one of the factors that encourage attract of direct foreign investment.
This study seeks to identify the role that the leadership trend plays in the management of health institutions in Iraq and its impact on improving the quality of the health service provided by analyzing some opinions of affiliates working in the Iraqi health sector where a survey list was used as a main tool for collecting primary data, as it was subjected to this analysis ( 60) of the medical staff, of whom (40) are doctors and (20) are affiliated with the rank of assistant physician, and (60) members of the administrative cadre have undergone their various job ranks and administrative specializations (department manager, auditor, observer, accountant, statistician, secretary). Reliance on statistical software (spss) in data ana
... Show MoreFinancial Reporting Quality (FRQ) is one of the important topics in the financial management, it has the impact on the users decisions, it also effect on many other variables i.e dividend, therefore. This paper aims to provide a diameter of Financial Reporting Quality (FRQ) level for the companies listed on the Iraqi Stock Exchange. It also tries to show the FRQ effects on the dividend policy. The study sample was 13 listed companies in the Iraqi Stock Exchange for the period from 2007 to 2011. Kothari et al. 2005 model has been used to measure the FRQ, on the other hand the common stock share of the dividend was used to measure the dividend.
Many conclusions have been driven by the research
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This research dealt eith the effect of wars experienced bythe Iraqi people in the abroad Iraq women novels between 2003 – 2010, where this issye dominated on Iraqi women novels at this stage until it became the main subject that events revolved aroud in the novels of this stage.
The research also highlighted on the impact of continuous tough wars in human life and psyche, especially in the lives of women – and this is the privacy of feminist novel – where the Iraqi women novels focused on the impact of war on psychological of women and what it caused of misfortunes as women. Iraqi women have suffered from the bitterness of the loss caused by war as – any loss – a natural of her – the loss of father, son, husband, brother a
Adyertising sponsorship is one of the most prominent public activities, hich drives many public relations relations practitioners in companies to rely heavily on it in order to achieve positive results that contribute to the marketing of the brands of these sponsoring companies. The problem of Our research can be identified by the main question: What is the role of advertising sponsorship in brand marketing "The research aims to identify the role of sponsorship in brand marketing, and its role in attracting the public's attention to the products of the sponsors. As well as clarifying the role of the care method in the popularity of the products of the Sponsorship companies.
The tagged research is concerned with observation and investigating the concepts of consistency and harmony in contemporary Iraqi painting (selected models) in order to reveal the mechanisms and rules of these two concepts in the artistic field and their mechanisms of operation. How reflected tools Consistency and harmony in contemporary Iraqi painting? What is consistency and what are its mechanisms and principles? Is consistency a unit product quality? Are there similarities between consistency and harmony? What is harmony and its principles and rules? As for the second chapter, it included two topics that dealt with the first topic - consistency and harmony between concept and significance, while the second topic meant - histor
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The research aims to find a contemporary model in analyzing the reasons behind the delay of the investment plan projects suffered by the North Oil Company. This model is able to understand the environment surrounding the implementation of projects in the light of the changes facing the company at the present time, which in turn requires the need to identify the most important strengths and weaknesses Internal and external opportunities and threats using the SWOT matrix and identify the appropriate strategic alternative based on clear policy, strategies and programs to address weaknesses and look to the future prospects as the company can be stronger and more flexible environmental changes surrounding the reality of implementation
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The pathogenicity of S. saprophyticus was studied in mice. A group of white mice were injected transurethrally using a catheter with S. saprophyticus S67 cell suspension in a concentration reached 109 CFU/ml. concomitantly, the role of its peptidoglycan in the pathogenicity was studied by injecting another group of mice with 0.3 mg/0.2 ml of partially purified S. saprophyticus S67 peptidoglycan extract. After autopsy, kidneys and urinary bladder showed several histopathological changes both in cells and peptidoglycan injected mice, included: hydropic degeneration, glomerulus shrinkage, congestion of renal vessels, infiltration of inflammatory cells, and dekeratinization in urinary bladder.
أن السياسة النقدية في العراق لم تشهد تحسناً كبيراً في دورها المطلوب
منها، وهذا يعود الى جملة من التغيرات على أدائها ودورها في التأثير على المتغيرات الأقتصادية المهمة، اذ حصلت ظروف صعبة على المستوى السياسي والأقتصادي اسهمت في أضعاف دورها في العراق. فالحروب العسكرية الثلاثة في وقت قياسي دمرت البنى التحتية للأقتصاد العراقي، وأخرت عملية التنمية الأقتصادية والبشرية لعدة عقود بسبب الأستنزاف الكبير للمو