This research aims to introduce the general tax on sales in gordan and the most important concepts related to this type of taxes and identify the  most  on characteristics and stand on its role in supplying the general budget of the necessary fundig to cover the over head of the state and the factorsinfluencing it and whether such a tax has been able to chieve the desired goals.including in contribute to an important and growing role in puplic revenues or not to be able to achieve these goals through the use of descriptive and analytical technique based on the data and information relevant.wasreached some conclusion and  recommendations was most important is that the general sales tax comes in

Evolution in the modern era Which led to the rapid change in the forms of industrial products For many reasons, So put current research into question the view (What are the design requirements that define the formal change in the Iron clothes)? To reach the aim of In the design cornerstonesUnderlying the formal changethe Iron of the clothes, In the first section shed light on the development stages of systems design lists the historic stages of development and energy operator devices irons and mechanism of action and internal components, while in the second part, which was entitled (The role of technology and the factors influencing the change formality of Iron) touched on the three topics which technology modern industrial and receiver,

Abstract:

                The aim of the current study lies in showing and demonstrating the effect of the independent variable of organizational integrity with its dimensions represented by (organizational optimism, organizational trust, organizational integrity, organizational sympathy) on the dependent variable of strategic drifts through its dimensions represented by (organizational culture, leadership, innovation, strategic planning) .The analytical descriptive approach has been adopted and the questionnaire has been used as a tool to obtain data and information from the sample of (57) people who are at the administrative levels (seni

After completion of the artistic production, the artist plays the echo of this production upon the recipient. Whether this recipient is from the public, art connoisseurs, or private artists, critics and academics. In the past, the boundaries of Time and place had a great effect in limiting this echo or its quality, as the views of the recipients were largely influenced by the prevailing thought or the artistic trends that dominate the artistic scene in the surrounding environment in which the artist created. In order for the artist to show works for the widest segment of the recipient, he bears the burden of the costs of transporting the work, a keeper of damage on the move, and the material amounts that may hinder the publication of the

This study included estimation of glutathione (GSH) and Malondialdehyde (MDA) levels in the serum of diabetic patients type II who are treated with a polyherbs mixture (Nigella sativa, Trigonella foenum-graeum, Cyperus rotundus and Teucrium polium) for three months of treatments. Seventy samples of diabetic patients Type II male and females with age about (35-60) years were taken including 44 samples for group one (24 male, 20 female) who used herbs accompanied with chemical treatment (drugs) and 26 samples for the second group (13male and 13 female) who used herbs only. These groups were compared with 60 samples obtained from healthy persons (29 male, 31 female) at the same age of patients as a control group. Effect of age and treatment fo

Background: Complete seal of the root canal system following its chemo-mechanical debridement plays a pivotal role for achieving successful endodontic treatment. This can be established by reducing the gaps between the core filling material and root canal wall. Aim: To assess and compare the dislocation resistance of root canals obturated with GuttaFusion® and TotalFill BC sealer versus single cone obturation technique and TotalFill BC sealer after instrumentation of the canals with WaveOne, ProTaper Next and ProTaper Universal system. Material and Method: Sixty extracted human permanent mandibular premolars were conducted in the current study. The teeth were decorated and left the root with 15mm length; the roots were divided randomly i

The research was conducted in the Department of Horticulture College of Agriculture, University of Baghdad for two seasons 1999-2000 on cultivars pomegranate Salimi and narrators seedless to study the effect of growth regulators in the amount of winning and some qualities included experience 9 transactions and three replicates per treatment used experience global Dhant design sectors full randomization carried out transactions in the two datesfirst at the onset of flowering and the second after 70 m results showed superior product Salimi Rawa