كانت االمثمة ومازالت الػسيمة الػحيجة واالىع في ايزاح القػاعج الشحػية قجيسا وحجيثا ، فالسثال ىػ الصخيقة التي بػاسصتيا يفيع الستعمع ما يخيج ان يػصمو السعمع ، فالذخح الكثيخ والدخد ال يػصل الى بيان القاعجة مالع يعدز باالمثمة . وليحا فان اختيار السثال السشاسب في السكان السشاسب ال يتع بصخيقة عذػائية اذا يشبغي ان يكػن السثال ذا معاييخ ومػاصفات تشاسب السقام الحي قيمت فيو . مغ ىشا جاء ىحا البحث ليبيغ ما السػاصفات التي يجب ان تتػ افخ في السثال الشحػي السرشػع ، و ما العيػب ؟ وىل كان االستاذ عبج العميع ابخاهيع مػفقا في أمثمتو الشحػية السرشػعة ؟ الكمسات السفتاحية: )االمثمة التعميسية السرشػعة، الذػاىج، عيػب األمثمة ومسيداتيا، معاييخ السثال الجيج(.
Tax information system is one of the most important means that help the tax administration to reach the real income of the taxpayer, and the problem of research came in the General Authority for Tax ,The next question (Does the control carried out by the Central Bank on foreign remittances to reach the real income of the taxpayer). The research is gaining importance by focusing on the Central Bank's control over foreign remittances, and how to use this control to finance the tax information system. The relationship between the Central Bank's control over foreign remittances and the tax information system.The study has reached a number of recommendations, the most important of which are the following: The work of an integrated information
... Show MoreThis study aimed to identify the employment of the social networking platform «Twitter» in the 2016 presidential campaign led by the Republican candidate, Donald Trump; and analyse his tweets through his personal account on «Twitter» for the period from: 10/ 8/2016 to: 11/ 8/2016 which represents the last month of the election campaign.
The study belongs to the type of descriptive studies using the analytical method through an analysis index that includes sub-categories and other secondary categories. The research has adopted the ordinary unit of information material (tweet) as an analysis unit for this purpose.
... Show MoreIt reflects the gross domestic product in any country total output of goods and services by the size of the country's citizens and foreign residents during the period of the year and reflect the contribution of the commodity sectors of the economy and the distribution and service in the composition of output. And gross domestic product in Iraq as an indicator dominated in the composition of oil output, along with the contribution of the service sector, as the gross domestic product is the output of a yield lien and subjected GDP in Iraq to a series of declines succession due to vibrations of the oil market during the economic blockade on the one hand and stop imported production inputs, lack of arriving in commodity s
... Show MoreThe study aims to measure and evaluate the return and the risk formulas of Islamic finance of Jordan during the period (2000 – 2009) according of increasing importance of these banks in recent and coming years to face challenges to maximize returns and minimize risks through financing with Islamic formula to investigate of existence statistical significant relationship between returns and risking Islamic bank , has been use of financial other statistical measurement. Measuring return and risk of Islamic banks have not been widely considered ,except in few descriptive studies . The controversy among academic and professionals about hot to measure and evaluate a comprehe
... Show MoreResulted in scientific and technological developments to the emergence of changes in the educational process and methods of teaching modern formats commensurate with the level of mental retardation. Which called for educational institutions, including the University of Baghdad / College of Fine Arts to urge and guide researchers to study and follow-up of recent developments in the educational process in order to develop in the fine arts in general and technical education in particular being play an important role in achieving educational goals. The educational methods of modern educational require effort-intensive and advanced for the development of technical skills among students, and thus worked researcher to employ computer technology
... Show MoreThe continued acceleration in the business environment has led to the need for organizations great attention to quality applied in organizations to meet the needs of customers and stay in the market for as long as possible.
Search launched from the underlying problem is the presence of concentrations of defects and waste plaguing the company and to achieve the goal of the study detects the level of quality applied in the factory vessels and reservoirs of the General Company for Heavy Engineering Equipment, As well as calculate wastage rates occurring in the production process and find a relationship between the level of quality and ratios defective in each type of waste, it has been used quantitative meas
... Show MoreAbstract
This study aims to identify the level of emotional intelligence among principals of basic education schools in Al-Dakhiliya Governorate. The descriptive approach was used. A questionnaire of two parts was utilized; its second part included (27) items divided into five dimensions related to emotional intelligence. The study sample consisted of (337) teachers representing 52% of the study sample were randomly selected. The study result showed that level of the emotional intelligence is high and the motivation dimension is the highest. There were no statistical differences at the level (α≤ 0.05) due to the impact of (the social type, the educational qualification, and the years of experience) in all the
... Show MoreThe Wonderful Wizard of Oz and Peter and Wendy present universal ideas that exist in all times, despite being written in the beginning of the 20th century. Among the most significant ones is the concept of “home”. The article discusses the essentiality of the idea of “home” where the identity of an individual shapes, and where one’s spiritual, psychological, and physical being develop. It also studies the attitudes of each protagonist towards the concept of ‘home’ based on their understanding of it and according to their gender differences. The characters in both stories tread on the path of perplexity between leaving their homes and returning to them. Peter’s world is the world of imagination while Doro
... Show MoreThe aim of the research is to measure the efficiency of the companies in the industrial sector listed in the Iraqi Stock Exchange , by directing these companies to their resources (inputs) towards achieving the greatest possible returns (outputs) or reduce those resources while maintaining the level of returns to achieve the efficiency of these companies, therefore, in order to achieve the objectives of the research, it was used (Demerjian.et.al) model to measure the efficiency of companies and the factors influencing them. The researchers had got a number of conclusions , in which the most important of them is that 66.6% of the companies in the research sample do no
... Show MoreThe information revolution، the new language has become one for all the peoples of the world through handling and exchange and to participate in all key areas (economic، cultural and scientific) and Accounting episode of this revolution has turned most of the traditional systems (manual) in companies to automated systems، this transformation in the regulations summoned from the auditors that develops their traditional examination automated systems so had to provide tools for auditing help auditors to keep abreast of developments and as a result there is no evidence checksum Local Private audited automated systems came search to provide evidence helps auditors for guidance as part of COBIT، which provides audit procedures Detailed inf
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