المقدمة

تتعامل الجهات الضريبية في مختلف دول العالم بأساليب عديدة لجباية الضرائب من المكلفين بغض النظر عن فئات وأصناف هؤلاء المكلفين،وفي العراق تم اعتماد العديد من الأساليب لجباية الضرائب على امتداد المدد الزمنية المتعاقبة،وكان لأسلوب التقدير الذاتي وهو أحد تلك الأساليب مجالاً للتطبيق خلال مدة زمنية معينة،حيث جرى تطبيق هذا الأسلوب على وحدات اقتصادية معينة، وبالرغم من المساوئ التي قد ترافق تطبيق

Abstract

This paper discusses the essence of the developmental process in auditing firms and offices at the world today. This process is focused on how to adopt the audit concepts which is based on Information and Communication Technology (ICT), including the Continuous Auditing (CA) in particular. The purpose of this paper is to design a practical model for the adoption of CA and its requirements according to the Technology Acceptance Model (TAM). This model will serve as a road map for manage the change and development in the Iraqi auditing firms and offices. The paper uses the analytical approach in reaching to the target results. We design the logical and systematic relations between the nine variable

The research aims to reach a set of objectives concerning creation a clear vision about conceptual, philosophical and practical dimension of relations, and effects between knowledge management, costumer orientation and competitiveness to construct a framework of a pragmatic model as a solution to research problem and its questions which the main one is about the role of knowledge management and costumer orientation in competitiveness of business organizations. To achieving this goal, it was necessary to make, in priory, a review and discussion to the theoretical dimension of research variables to have a clear vision about constructing hypostatical research model implying a set of hypotheses which, by proving them in companies studied, repr

The aim of this study is to highlight the relationship between competitive intelligence and Entrepreneurial Performance by centralizing the strategic vigilance of a sample of civil faculties in Baghdad. The sample of the study was targeted at 10 Iraqi civil colleges, which consisted of (133) members of the faculty council of the faculties, the search data was collected using the questionnaire form as the main research tool. The results showed that the correlation and influence of competitive intelligence and strategic vigilance in the Entrepreneurial Performance, as well as the role of strategic vigilance as an intermediate variable between competitive intelligence and Entrepreneurial Performance.

             The current research aims to identify the impact of ambidextrous leadership behaviors on organizational energy in Al-Faris Company. The descriptive analytical method was used as a research approach. Adept leadership includes two dimensions (open leadership behaviors and closed leadership behaviors), and organizational energy includes three dimensions (emotional energy, physical energy, and cognitive energy ). The research sample included all the administrative leaders (General Manager, Associate General manager, Department Manager, Division Official  ) in AL-Faris Company / the Iraqi Ministry of Industry. The researcher distributed (74) valid questionna

Abstract

      This research aims to know the effect of job burnout in the worker’s performance. The researcher presented a theoretical basis for job burnout and the worker's performance. In order to achieve the objectives of the research, a hypothesis was drawn up that determines the nature of the relationship between the independent variable of job burnout and its dimensions (reduced personal accomplishment, depersonalization, Emotional Exhaustion) and variable dependent performance of workers dimensions (productivity, job satisfaction, organizational commitment, creativity), And to represent the volume of this community according to (de Morgan, D. Morgan) glo

Abstract

          The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfar

    Terrorism is a serious problem for many societies today. This research aims to identify the impact of terrorism and displacement crisis on human security, which was a shock to the Iraqi society in terms of its impact on the psychological, social and economic conditions of the individual, family, and society. The variety of methods of carrying out the terrorist operations that resulted from the phenomenon of human displacement witnessed by Iraq since the middle of 2014. This phenomenon has its demographic, political and social dimensions.

    In order to achieve the goal of this study and the importance of the subject, the social survey method was used by selecting a sample of 200 IDPs in a compou

     The purpose of the theme of redesign of jobs one of the topics the task that offers the possibility for individuals to perform several tasks in the organization of health at the same time gain experience and diverse skills and achieve compatibility between the requirements of the most appropriate function and organization  of the hand ,hence, the idea of studying the redesign of jobs of the division of blood transfusion services in the department of health Baghdad Rusafa to change the conventional methods used in the performance of functions ,which are no longer able to meet the needs of patients where blood transfusion is a key  ingredient in health care and equal access to safe blood is needed

The present work is qualitative descriptive. It aims to examine the idiosyncratic schema when deciphering the selected violence-based panel from Nasser Ibrahim’s caricatures. The researchers accordingly adopted part of Sharifian’s (2011) Cultural Schema model, particularly that part that is concerned with the examining the micro/idiosyncratic level of understanding. The study has revealed that the participants have not only differed among themselves regarding the way a figure is being denotatively conceptualized, they also highlighted different exact conceptualizations for the same figure, such as: using various adjectives that reflect various levels of intensity, emphasizing the behavioral aspect or the appearance of the figure, ado