The tax is a financial amount collected from the taxpayer for the account of the public treasury.. and is the cornerstone of the close bond between members of the community and the country in which they live , as income tax is imposed on the profits and revenues achieved by people and often the constitution of most contemporary countries stipulate that the legislator is obligated to determine the sources of revenues and profits subjected to tax. Because the tax has a serious impact on people’s money because it is exposed to that money through direct deduction . Therefore, we note that the applicable income Tax Law stipulated that in order income to be subject to tax , it must be derived from one or more of the income sources stipulated in Article Two of it.
That the Jewish minority in Iraq, were considered among the Iraqi people, building.
هدفت الدراسة التعرف على الشفقة بالذات لدى الطلبة فضلا عن التعرف على الفروق في الشفقة بالذات وفق متغيرات : الجنس –التخصص الدراسي – المرحلة الدراسية، تالفت عينة الدراسة من (200) طالب وطالبة موزعين بالتساوي حسب الجنس (ذكور – اناث) والتخصص الدراسي (علمي - انساني) والمرحلة الدراسية ( الاولى - الرابعة )، وبعد تطبيق مقياس الدراسة وتحليل الاجابات احصائيا ، اظهرت النتائج ان الطلبة لديهم شفقة بالذات كما اظهرت النتائج عدم
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An automatic text summarization system mimics how humans summarize by picking the most significant sentences in a source text. However, the complexities of the Arabic language have become challenging to obtain information quickly and effectively. The main disadvantage of the traditional approaches is that they are strictly constrained (especially for the Arabic language) by the accuracy of sentence feature functions, weighting schemes, and similarity calculations. On the other hand, the meta-heuristic search approaches have a feature tha
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The research titles “Ammorrite tribes and their historical role in Mesopotamia and Levant” deals with tribe structure, nomination, political and cultural roles of these tribes in Mesopotamia and Levant, as it terminate Sumerian presence in Iraq and changed historical course and contributed in changing population landmarks and started new bright era, in addition to admitting new beliefs, gods and laws, beside ruling principles which became tribal, i.e., dynasties instead of Sumerian rulings based on religion belief.
The research aimed at measuring the degree to which the accept their class environment in governmental & civil Kindergartens & it also aimed at knowing the differences between the dimensions of the measurement & the differences according to the kindergarten & class variables .
The researcher made a measurement for the class environment & it included five dimensions & the answering choices were three ( to a big extent , to some extent and no ) and after making sure that the measurement is usable , the researcher applied it on the sample which consisted of ( 212 )male & female children through the estimated answers of the teacher & the result was that there was an accep
... Show MoreThe development of drone technology in state of future warsDrones have recently imposed themselves as an effective multi-tasking weapon. States and armed groups have sought to possess them, due to their importance in delivering painful blows to the enemy at a low cost. This technology has played a prominent and varied role in many wars and stimulated countries to manufacture or obtain it
The research includes a bout IL- IQulle , and their role in scientific of the Islamic – Arabic civilization , for Dr. Khlood M.Namma the proff in the collage of education for woman , Baghdad university , History department .