This research is based on the study of a group of Quranic verses that share a certain part, and these verses are verses of righteousness, and the word righteousness has been mentioned in the Holy Qur’an eight times, and the number of verses in this word was six verses, in four walls, all of which are from the civil fence which is the cow and was There are five words of righteousness contained in them, and the family of Imran is one word, and the table is one word, and the argument is one word. This study adopts the method of analytical interpretation of the Quranic text is a term that means statement and clarification in a way that the researcher produces to divide a Quranic text into its elements that are involved in its formation and
... Show MoreThe aim of this study is to identify the effect of enabling the effectiveness of the work of the audit committees in private commercial banks and to identify the extent of awareness of the importance of empowerment in the work of these committees, especially as it is known that these committees, especially the inspection committees that go to private banks and from various sources including committees of the Central Bank of Iraq Committees of the Securities Commission and finally committees of the external audit offices, through an analysis of the determinants of empowerment in the performance of the most important work of the audit committees, namely: supervising the process of preparing reports, supervising the system of intern
... Show MoreThis study showed the basic features of corporate tax in Iraq by showing what was in the Income Tax Law in force .The study aims of this to indicate the role of tax corprates in tax revenue and then the possibility of strengthening the revenue of this tax as an important source of local funding sources in the form that is with him reduce dependence on oil revenues to finance the general budget in Iraq, the risks and the study found a number of conclusions from the most important: that the corporate tax comes in the introduction to the components of the income tax structure in terms of relative importance and formed a revenue source of prime The gross proceeds of the income tax in Iraq, where it contributed to more than a quarter of that
... Show MoreThe research aims to monitor the methods of Counter psychological warfare in the Iraqi press during the operations to liberate Mosul from the control of the terrorist organization ISIS.The research used the survey method, and “Tareek Al Shaab” Newspaper as a research sample, chosen according to the systematic random sample.
The research reached the following results:
1- The Communicator’s relied on the contents of the counter-psychological warfare and its methods in the battle of “Qadimun Ya Naynawa” used in the newspaper. The methods used were labels assigning such as : inevitable victory, prodding and morale, consensus, breaking of opposition morale, stereotyping, demonization of the opponent
Abstract:
Recently, there is a widespread attention about the service at the level of each of the research and academic studies, and at the organizational level as well. The subject of orientation towards the service aspect is starting to be of this attention being of the modern subjects, relatively, which appeared at the end of the last century, as well as the link of this subject with the relationship between the organization and its customers, and how to provide high quality services to get their satisfaction. Thus, the specialists from researchers were interested in this field to develop an appropriate scale to measure the organizational orientation toward service, and it was the most prominen
... Show MoreDue to the large size of dealing in the transactions installment sales in durable products, especially real estate given the privacy to enjoy their property, among other products because of the large amount and the length of the repayment period leading to a risk of non-payment by the buyer because of the possibility to change the credit level to him, especially that most of this type of transaction customers are from limited income owners, So it has been proposed the use of other transactions in handling real estate instead of installment sales transactions, a rental sale transactions because of the protection provided by this transaction for a vendor that will be mentioned later.
So proposes to st
... Show MoreThe attention of civil society organizations, governments and international non-governmental organizations in recent years has focused on the acute practices adopted by companies with the aim of reducing the tax burden, and the results of these practices have a negative impact on the tax revenues that the state uses to finance public needsThe aim of the research is to measure the impact of the voluntary disclosure of companies on tax planning for the period from 2011 to 2015 and the research community is in the General Tax Authority. The research sample is 6 companies within the private sector in the financial, banking, insurance and industrial fields. The research was based on a special model to measure the optional disclosure,
... Show MoreLighting is a very important element of treatment if the color contains many imaging system (digital cameras) and the unit of light and the light within these units are not strong , but usefel when the light is low , in different lighting intensities conditions image quality will not persist good enough and image may become dark or slightly exposed to light which leads to lower the details in image where we can not modify contrast or light ness to compensate thr decrease without losing the light and dark deatials . So we went in this research to study the variation colored texts written on the painting and lighting cases of non –regular ( a few) and different distances . As the diversity of these texts written on the board a
... Show MoreAbstract
The logistic regression model is one of the nonlinear models that aims at obtaining highly efficient capabilities, It also the researcher an idea of the effect of the explanatory variable on the binary response variable. &nb
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