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The constitutionality of the local tax
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This study aims to reach the right of governorates that are not organized in a region to impose local legislation, including tax legislation, and the extent of the constitutionality of this legislation and its consistency with constitutional texts and legal rules. The imposition of local taxes finds its constitutional and legal basis in the Iraqi constitution for the year 2005 and the law of governorates not organized in a region.The imposition of local taxes corresponds to the principle of tax legality, which is reflected in the necessity of issuing tax laws from a competent authority, whether this authority is federal, regional or local. Rather, it is sufficient that it be competent

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Publication Date
Thu Jul 30 2020
Journal Name
Journal Of Sustainability Science And Management
THE DIFFERENTIATION IN WORK ENRICHMENT STRATEGIES AND ORGANIZATIONAL CREATIVITY FUNCTION: A PERSPECTIVE FROM THE LEADERS OF THE MINISTRY OF OIL IN IRAQ
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Publication Date
Wed Jun 07 2023
Journal Name
Journal Of Educational And Psychological Researches
The impact of The Bransford and Stein Model on the Achievement of Fifth-Grade Literary Students for Geography and their Reflective Thinking
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The current research aims to identify the effect of the Bransford and Stein model on the achievement of fifth-grade literary students for geography and their reflective thinking. To achieve the objective of the research, the following two null hypotheses were formulated:

  • There is no statistically significant difference at the significance level (0.05) between the average scores of the experimental group students who studied geography using the Bransford and Stein model and the average scores of the control group students who studied the same subject in the usual way in the achievement test. 2- There is no statistically significant difference at the significance level (0.05) between the average scores of the experimental gr

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Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of Teaching Practices of Science and Mathematics Teachers Based on the National Framework for Future Skills in the Omani School
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Abstract

The research aims to identify the level of effectiveness of the teaching practices of science and mathematics teachers in light of the national framework for future skills in Omani schools. To achieve the objectives of the study, the researchers used the descriptive approach, as he designed a note card consisting of (30) phrases distributed on three axes: basic skills, practical skills, and technical skills. After verifying the validity and reliability of the tools, they were applied to a sample of (116) teachers. The results of the research revealed that the level of effectiveness of the teaching practices of mathematics teachers has recorded a medium degree with a mean (3.05). The results a

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Organizational culture and its role in improving the quality of educational service at the university center Tindouf from the perspective of professors.
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This paper examines the impact of the organizational culture prevailing at the university center, Ali KafiTindouf, on the quality of the educational service provided by the university center Ali KafiTindouf from the point of view of the teachers of the center. The questionnaire method was used to determine the effect between the variables studied, by the distribution of 33 questionnaires on a random sample of the study community.

The study found that the organizational culture prevailing at the university center of Ali KafiTindouf contributed to reaching higher levels in the awareness and quality of the educational service provided by the teachers of the center.<

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Financial technology as one of the recovery strategies of the Iraqi banking sector in the post-Covid-19 stage: An exploratory study
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The research aims to employ one of the most important strategies for recovery from the crisis of the Covid-19 pandemic, which ravaged the economies of the entire world and its various sectors, including the banking sector, through financial technology that is based on digital transformation to achieve financial sustainability and the creation of innovative financial value chains in light of the decline in the banking sector as a result of The negative effects of the Covid-19 pandemic, be guided by the relevant international accounting standards to control the risks associated with financial technology. To recover from the Covid-19 crisis, the research came out with a set of recommendations, most notably financial technology from

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Research Title: The Relationship Between Strategic Orientation and Organizational Performance (Applied research in the Ministry of Defense / Office of the Inspector-General)
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Abstract
The aim of the study is to study the relationship between strategic orientation and organizational performance. The strategic direction is the main purpose for which the organization is found. Therefore, it is the main engine for all the activities and tasks that the institution can carry out to achieve its objectives within the environment in which it operates. ,. The research problem was formed by several questions to determine the level of the strategic direction and the nature of its relationship with organizational performance in the Iraqi Ministry of Defense / Inspector General's Office as the field of application to answer. The sample was selected by a sample of 60 individuals, department managers, And the que

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Publication Date
Mon Jun 15 2026
Journal Name
Journal Of Physical Education
The impact of a training field in Lake Al-Razzaza to develop the strength of the legs and arms for young boxers
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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Activating the Role of Fidelity Gruantee Insurance Policy to Ensure the Rights of the Beneficiaries: An Applied Research in National Insurance Company
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This research set to indicate the role of the opportunity cost in the overall economic development (human and social development) by selecting the most appropriate alternative for the growth of the country in exchange for sacrificing profit limits to achieve this growth and development of the country, especially in the present circumstances of the country and after studying the reality of the economic case for him, as the problem lies with don't selecting the best alternative that enhances the gross domestic product, which extends to promote overall economic development and revive the industrial and agricultural sectors, productivity is more like Impotent, versus sacrifice alternative consumption may bring more financially lucrative than

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Crossref
Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages (jcl)
Innovative approaches to the development of the lexical composition of the oil and gas industry : Инновационные подходы развития лексического состава нефтегазовой промышленности
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 The present study discusses one of the most relevant and required topics in the recent period during globalization, the modern Russian system of terms for the oil and gas industry as a whole acquired a complete form in the second half of the twentieth century. The period of the late XX - early XXI centuries. marked by cardinal transformations in all areas of the political, economic, social and cultural life of Russia. These changes could not but affect industrial production. Transition to a new vector of development of the Russian economy based on the development of commercial trade, on the change and improvement of the development of industrial enterprises in the context of the implementation of national projects and the introduction

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Crossref
Publication Date
Mon Jul 24 2023
Journal Name
Journal Of University Of Kerbala
The occurrence of two species of the genus Myxobolus Bütschli, 1882 (Myxozoa: Myxosporea) for the first time in Iraq from freshwater fishes.
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The occurrence of two species of the genus Myxobolus Bütschli, 1882 (Myxozoa: Myxosporea) for the first time in Iraq from freshwater fishes.