Preferred Language
Articles
/
VBYTx4sBVTCNdQwC3d4W
The constitutionality of the local tax
...Show More Authors

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

Scopus
Preview PDF
Quick Preview PDF
Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Methods of forecasting demandOn the blood substanceApplied study at the National Blood Transfusion Center
...Show More Authors

The current research deals with short term forecasting of demand on Blood material, and its' problem represented by increasing of forecast' errors in The National Center for Blood Transfusion because using inappropriate method of forecasting by Centers' management, represented with Naive Model. The importance of research represented by the great affect for forecasts accuracy on operational performance for health care organizations, and necessity of providing blood material with desired quantity and in suitable time. The literatures deal with subject of short term forecasting of demand with using the time series models in order to getting of accuracy results, because depending these models on data of last demand, that is being sta

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Bayesian Estimator for the Scale Parameter of the Normal Distribution Under Different Prior Distributions
...Show More Authors

In this study, we used Bayesian method to estimate scale parameter for the normal distribution. By considering three different prior distributions such as the square root inverted gamma (SRIG) distribution and the non-informative prior distribution and the natural conjugate family of priors. The Bayesian estimation based on squared error loss function, and compared it with the classical estimation methods to estimate the scale parameter for the normal distribution, such as the maximum likelihood estimation and th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
Comparing Different Estimators for the shape Parameter and the Reliability function of Kumaraswamy Distribution
...Show More Authors

In this paper, we used maximum likelihood method and the Bayesian method to estimate the shape parameter (θ), and reliability function (R(t)) of the Kumaraswamy distribution with two parameters l , θ (under assuming the exponential distribution, Chi-squared distribution and Erlang-2 type distribution as prior distributions), in addition to that we used method of moments for estimating the parameters of the prior distributions. Bayes

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jul 25 2017
Journal Name
J. Entomol. Zool. Studies
Histological and histochemical observations of the small Intestine in the indigenous Gazelle (Gazella subgutturosa)
...Show More Authors

LO Hamza, NA Al-Mansor, J. Entomol. Zool. Studies, 2017 - Cited by 14

View Publication
Publication Date
Wed Jun 15 2022
Journal Name
Al-adab Journal
THE SEMIOTIC COMPONENT OF LACUNS AND THEIR BASIC TYPES IN THE LANGUAGE: THEORETICAL SUBSTANTIATION
...Show More Authors

The article attempts to provide the theoretical fundamentals for the semiotic component of lacunae in a language. The definitions of the following notions have been represented: 1) lacunarity as a complex phenomenon that works in the modes of language, speech and speech behaviour; 2) lacuna as a gap, an empty space, which lacks something, which may be characteristic of a written work. The author of the article considers the main classes of lacunae, among which are: 1) generic lacunae, which reflect the absence of a common name for a class of objects; 2) species lacunae are the absence of specific names, names of individual types of objects or phenomena; 3) intralingual lacunae are found within the paradigms of one language; 4) interlanguage

... Show More
Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
The use of water resources internationally and their implications for the water issue globally
...Show More Authors

The rivers are the main source of fresh water for many countries and the great development which is considered as one of the sustainable development elements in its various agricultural, industrial, domestic and environmental fields .The countries of the world seek food security and water security in order to ensure the basic needs of citizens .Because their distribution is uneven in many regions of the world with different human needs, which leads to conflicts over water sources, especially those located in one international river basin .This has led to the emergence of internationallegal rules governing the management of The problem revolves around the dialectic between limited water resources and increased need for water use b

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Apr 18 2023
Journal Name
Al–bahith Al–a'alami
The uses of social networking applications and websites in promoting the gulf stock markets
...Show More Authors

The study aims to identify the uses and the impact of social networking applications and websites on stock markets and their role in defining the details of dealing with stock movement and trading. The study also aims to highlight the role of these networks by increasing confidence in stock markets and companies as well as encouraging and inciting young people to invest in these markets, the study belongs to the descriptive analytical approach, the study population consisted of all current and potential investors in the stock and financial markets in the United Arab Emirates. The study used a questionnaire that was distributed to a number of followers of social networking pages and websites that deal with trading

... Show More
View Publication Preview PDF
Crossref (6)
Crossref
Publication Date
Thu Sep 03 2020
Journal Name
Political Sciences Journal
The Requirement of the National Democratic project in Iraq post Daesh Terrorist Group Stage
...Show More Authors

This study aims at re-transmit the spirit of the national democratic project of Iraq post of the chaos left by the Daesh terrorist group stage(The Islamic State of Iraq and Syria, ISIS) , Which controlled large parts of Iraq, and had an adverse effect on the political scene in Iraq, inspired everyone that there are deficiencies in the political, economic, religious and ethnic structure of the Iraqi people in non-response to democratic thought.The researcher relied on the hypothesis that " the requirements of building a democratic project are based on the need to provide the requirements ranging from two interrelated aspects, like the institutional aspect and the aspect that related to the general and necessary requirements for the establ

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Dec 31 2021
Journal Name
Iraqi Journal Of Laser
The influence of no-core fibre length on the sensitivity Optical fibre Humidity sensor
...Show More Authors

Abstract: Reflection optical fibre Humidity sensor is presented in this work, which is based on no core fibre prepared by splicing a segment of no core fibre (NCF) at different lengths 1-6 cm with fixed diameter 125 µm and a single mode fibre (SMF). The range of humidity inside the chamber is controlled from 30% to 90% RH at temperature ~ 30 °С. The experimental result shows that the resonant wavelength dip shift decreases linearly with an increment of RH% and the sensitivity of the sensor increased linearly with an increasing in the length of NCF. However, a high sensitivity 716.07pm/RH% is obtained at length 5cm with good stability and reputability.  Furthermore, the sensor is shif

... Show More
View Publication Preview PDF
Publication Date
Fri Mar 20 2026
Journal Name
Internationaljournalof Economicsandfinancestudies
THE ROLE OF DIGITAL TRANSFORMATION IN FINANCIAL REPORTING QUALITY UNDER THE TRUST SERVICES FRAMEWORK
...Show More Authors

This study examines the impact of Digital Transformation (DT) on the Financial Reporting Quality (FRQ), taking into account the moderating role of the Trust Services Framework (TSF), in the context of rapid developments in the digital business environment and the resulting challenges and opportunities for accounting and financial systems. To achieve the study objectives, a descriptive–analytical approach was adopted, and a questionnaire was used as the primary data collection instrument. The study sample comprised 87 professionals working in accounting and financial functions. DT was measured through four dimensions: cloud computing, automation, data analytics, and systems integration. FRQ was assessed using the dimensions of accuracy and

... Show More
View Publication