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التهرب الضريبي واثره على التنمية الاقتصادية في العراق
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Highlights the role of taxes in being a major source of funding sources internal economic and social development, and then, any decrease in tax revenue caused by tax evasion, for example, would weaken the government's ability to finance their investments and core financing private sector investment as a result of reduced ability to increase their reserves's cash banks, as well as the weakening of the effectiveness of tax evasion taxes as a tool to guide economic activity in the framework of service for development, and to achieve justice. And the statement of the reasons for and methods of evasion mandated to pay the tax due on them, whether legitimately or illegal with the statement of the proposed methods to tackle tax evasion and eliminate it. Also suffer GCT of the problem of non-payment of tax owed by the taxpayer through the followers of various styles legitimate third parties. And that there are several factors that lead to continued which this leads to reduced tax revenues and therefore did not achieve the goals of economic development. And reduce the phenomenon of tax evasion is working to increase tax revenue and thus reflected positively on economic development. One of the most important conclusions reached by the research show that high tax evasion phenomenon negatively affects economic development projects and thus the loss in state revenue. And the success of the economic development process need to many resources to achieve such as taxes, fees, and revenues of state property, loans, and deficit financing. The most important recommendations reached by the research, the need to give full flexibility to run the Iraqi mechanics of the tax system in terms of increased state revenues in order to achieve economic and social development required. And the need to raise awareness of the tax being one of the fundamental means to combat evasion and the success of the process of economic development, and feeling designate that the contribution to pay the tax contribute to building the economic development process

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Publication Date
Tue Jun 15 2021
Journal Name
مجلة اشراقات تنموية
المخذرات وتأثيرها على الفرد والمجتمع
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تعد مشكلة ادمان الافراد ولاسيما الشباب على المخدرات من أخطر الآفات المسببة للعديد من المشكلات في مختلف الجوانب الصحية والاجتماعية والنفسية التي تواجه كل مجتمع، بل العالم أجمع. اذ غالبا ما تترك ظاهرة الإدمان على المخدرات لدى الأفراد تأثيرات سلبية خطرة على سلوكياتهم، سواء تجاه أنفسهم او تجاه الآخرين، وهذا يتطلب من المؤسسات ذات صلة السعي من اجل الوصول إلى حلول مهمة وبناءة لإصلاح مثل هؤلاء الأفراد، ومن ثم تخليص

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Publication Date
Fri Sep 02 2022
Journal Name
مجلة العلوم القانونية
ضوابط الرقابة على تركز الشركات
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يتمثل الهدف الأساسي من الرقابة علىٰ تركز الشركات في منع آثارها المحتملة غير التنافسية الضارة بالهيكل التنافسي للسوق المعنية، وذلك لحماية حرية المنافسة فيها. وفي إطار ذلك لا بد من التحقق من أن تلك العمليات ليس من شأنها إعاقة المنافسة الفعّالة أو الحد منها بشكل كبير علىٰ نحو يترتب عليه التأثير علىٰ السوق المعنية بجعلها أقل قدرة علىٰ المنافسة مما كانت عليه، أي ضرورة التنبوء بكافة الآثار المحتملة التي ستترتب عل

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Publication Date
Sun Dec 02 2018
Journal Name
Arab Science Heritage Journal
نافذة نافذة على مدينة واسط في العصر الأموي والعباسي (دراسة في مورفولوجية المدينة)
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This research submitted to be a clear form for a city has famous civilization extended many centuries , made its obvious stamps & prominent for eyesight through what left us of edifices stated witnesses of Islamic cities , that are distinguished from others by its model , engineering of buildings that are taken special characteristics display thought creativity features & Islamic Arabian art , and this research clarifies from thought & design of Al-Hajjaj in building Wasit City that appeared as a result from the political conditions that Iraq faced them in general , and Al-Hajjaj in particular , the increasing of revolutions from different governorates

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Publication Date
Mon Feb 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
General Sales Tax and its Role in Public Revenuse in Jordan for the Duration (1998-2012)
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   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

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Publication Date
Fri Oct 19 2018
Journal Name
Journal Of Economics And Administrative Sciences
THE IMPACT OF TRAINING BASED UPON MERITS IN IMPROVING THE EMPLOYEES PERFORMANCE AT THE JORDANIAN UNIVERSITY HOSPITALS Abstract
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The study aims to identify the impact of competency-based training in its dimensions (skills, cognitive abilities, attitudes, and attitudes) in improving the performance of employees (achievement, strategic thinking and problem solving) in Jordanian university hospitals.

The study based on analytical descriptive method. The study population consisted of the Jordanian University Hospitals, the University Hospital of Jordan and the King Abdullah Hospital, as applied study case. The sample of the study consists of all upper and middle administrative employees of these hospitals; questionnaire distributed all of them and the number of valid questionnaires for analysis were 182 questionnaire.

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Publication Date
Wed Nov 14 2018
Journal Name
Arab Science Heritage Journal
الخلاف الخلاف على ولاية العهد وأثره في ظهور الأحزاب في إنكلترا (1672 – 1685)
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يمكن القول ، أن أزمة الاستبعاد والخلاف بشان ولاية العهد شهدت ولادة النظام الحزبي الحديث في إنكلترا، واظهرت حالة جديدة للتنظيم والدعاية الحزبية وادخال طرق جديدة للتأثير في الرأي العام في اثناء الانتخابات، واختلفت تلك الاحزاب في ايديولوجياتها فحزب الويك كانت له ارتباطات دينية بين اعضائه مع البيورتان أذ تشاركوا في مفاهيم حرية التعبير عن الرأي ومقاومة  هيمنة رجال الكنيسة المتنفذين، في حين  كان حزب التور

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Publication Date
Fri Jun 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
ابعاد الجودة في السيطرة على العدوى المكتسبة في المستشفيات الحكومية العراقية: دراسة تقويمية
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ابعاد الجودة في السيطرة على العدوى المكتسبة في المستشفيات الحكومية العراقية: دراسة تقويمية

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The role of organizational change in easing the organizational conflict: an exploratory study of the opinions of a sample of managers and workers in Iraq to EarthLink Network Services Company And communications
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Research on the role of organizational change in easing the organizational conflict focuses for being one of the important topics and relatively modern and which have a significant impact on the future of organizations, so this study was to identify the relationship and the impact of organizational change and of deportation (technological, organizational structure, human resources, the change in the task) at the organizational conflict in the Earth company link Iraq, in order to reach the goals of the research, it has been the development of a questionnaire distributed to a random sample of (100) composed employees from managers and heads of departments and the people and staff at the Earth company link Iraq, the study found: the

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Asset Utilization Efficiency and its effect on the sustainable Stockholder’s Wealth: Apply Study of Iraqi Companies listed on the Iraqi Stock Exchange
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The research discusses one of the most critical issues of corporate finance which is related to asset utilization efficiency. Researchers used internal growth rate as independent variable (Proxy of asset utilization efficiency) and sustainable growth rate-dependent variable (proxy of stockholders wealth). According to these two variables, researchers formulate major hypotheses (There is no significant effect of internal growth rate on sustainable growth rate), as well as two sub-hypotheses, examine the components of major variables. Sample of Iraqi industrial companies which listed in the Iraqi stock exchange selected to test and examine main hypotheses. Result of simple and multiple regressions explain there is a significant effect of i

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Forecasting the financial failure of Islamic banks using the Altman model, ---- springate model and ---- Sherrod model / an analytical study in Islamic banks listed on the Iraq Stock Exchange
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Profit is a goal sought by all banks because it brings them income and guarantees them survival and continuity, and on the other hand, facing commitments without financial crisis. Hence the idea of research in his quest to build scientific tools and means that can help bank management in particular, investors, lenders and others to predict financial failure and to detect early financial failures. The research has produced a number of conclusions, the most important of which is that all Islamic banks sample a safe case of financial failure under the Altman model, while according to the Springate model all Islamic banks sample a search for a financial failure except the Islamic Bank of Noor Iraq for Investment and Finance )BINI(. A

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