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

SAIs has a pivotal role in enhancing public sector performance through its quest to achieve the greatest possible efficiency and effectiveness in its, so  it has to adopt applied framework for abilities building, the research aims to shed light on the role of SAIs and the nature of their  work,  and  the definition for its abilities building, and to prepare a proposal for abilities building applied to work with the SAI in the Republic of Iraq (of the Federal Board of Supreme Audit ),the Researchers reached conclusions, namely: abilities building is the outcome of the interaction between the reality of all of the employees of the SAI and the institution itself and the environment and the specific requirements of the de

A series of batch demulsification runs were carried out to evaluate the final emulsified water content of emulsion samples after the exposure to microwave. An experimental study was conducted to evaluate the effects of a set of operating variables on the demulsification performance. Several microwave irradiation demulsification runs were carried out at different irradiation powers (700, 800, and 900 watt), using water-in-oil emulsion samples containing different water contents (20-80%, 30-70%, and 50-50%) and salt contents (10000, 20000, and 30000 ppm). It was found that the best separation efficiency was obtained at 900watt, 50% water content and 160 s of irradiation time. Experimental results showed that microwave radiation method can

The Normalized Difference Vegetation Index (NDVI) is commonly used as a measure of land surface greenness based on the assumption that NDVI value is positively proportional to the amount of green vegetation in an image pixel area. The Normalized Difference Vegetation Index data set of Landsat based on the remote sensing information is used to estimate the area of plant cover in region west of Baghdad during 1990-2001. The results show that in the period of 1990 and 2001 the plant area in region of Baghdad increased from (44760.25) hectare to (75410.67) hectare. The vegetation area increased during the period 1990-2001, and decreases the exposed area.

Abstract
Language is one of God’s blessings to human beings through which he
distingushed them from other creatures, then how if this language was arabic.
God honored this language and in which he descended his Gracious Boole
that gave it glory and magnificance, and made it an immortal revelation to the
arab nation in their poetry, oration, history and human tendency to the life of
knowledge, mind leadershipe, innovation and progress.
This study aimed at evaluating the arabic language come program for
the new teachers. The sample was of (25) participants who were shown a
questionaire consisting of (60) items distributed on (9) fields. Then, the data
was processed statisically by using preauency rate, Kai s

Maintaining the quality of apricot fruits during storage is not an easy task due to the changes in their physical and chemical properties, so it is necessary to use less expensive, easy to apply, environmentally friendly, and safer preservatives to maintain the nutritional value of apricot. The damage to some fruits during storage can be a source of infection, which leads to the damage of healthy fruits more quickly, which requires building an intelligent model to detect damaged fruits. The aim of the research is to study the effect of immersing apricots in lemon juice once and sugar-water solution again on the quality properties of apricots, including sweetness, color, hardness, and water content. On the other hand, the YOLOv7 algorithm wa

It included the introduction to the research and its importance, as the knee joint is one of the important joints in the human body that are susceptible to injury, and among these injuries is the roughness of the knee that occurs as a result of weakness and imbalance in the work of the quadriceps muscle, so its treatment is through rehabilitation exercises to treat weakness and gain flexibility and strength.Hence the importance of the research by developing rehabilitation exercises with different resistances in the water medium and restoring flexibility and muscular strength for patients with knee roughness for ages from 30-40 years, and the experimental method was used to solve the research problem, and the research sample included (6) of

     The research problem revolves around the failure of Maysan Oil Company to have a strategy that enables it to keep up with work in a mysterious and highly dynamic environment. Therefore, the research aims to present a proposed strategy that is comprehensive and realistic to the Maysan Oil Company for the next five years (2020-2024) based on the position and conditions of the company Current and future by adopting the scientific foundations for formulating the strategy, and the importance of research lies in the company's situational analysis to know its internal capabilities from strengths or weaknesses and diagnosing the surrounding elements of opportunities or threats so that this analysis represents a s

The right to property is one of the most fundamental rights enjoyed by individuals, and most national constitutions and laws, as well as international conventions, have to be respected and protected only in accordance with the economic and social development of the country (the so-called public benefit) and in return for just compensation. What is fair compensation?