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 MoreThe research aims to measure the sustainability of the Iraqi economy for the period 1990-2018 as well as to show the impact of fluctuations in the level of GDP on financial sustainability, where financial sustainability is the necessary and sufficient condition for achieving economic and financial balance in the country, as financial sustainability reflects the movement of the state budget and its relationship to GDP through the indicators of deficit, fiscal surplus and public debt internal and external, as well as reflecting the art of managing public debt, and the more managed public debt is achieved, the more the management of public debt is achieved financial sustainability. for the state in the sense that there is a reciprocal
... Show MoreIndustries copper a craft that requires precision and patience great in the processes of industrialization and execution of product launches brass designs and a variety of forms , and the goal of research into the possibility of the use of modern technologies in the development of industries copper local , and identifies research study models of industries copper local to the city of Baghdad , and are available in the markets for the period from (200 - 2011) , Chapter II Multi industries copper local and technical in the copper industry , and after analysis models the sample was the most important conclusions : can work forms a multi- product copper formations deep or window using the technique work motifs and patterns. - formations deco
... Show MoreThe current research discusses “The impact of the critical factors for the transfer of knowledge on opportunities and strategic success ", the attention have been increased on knowledge transfer and strategic success subjects because on being one of the important and contemporary issues, which have a significant impact on the existence of organizations and its future. The research aims to identify the critical factors for knowledge transfer in private high education environment which enables (the college community surveyed) to achieve strategic success, also the research sought to answer questions related to research problem by testing a number of major and minor hypothes in impact, in order to test the hypotheses I used a fiel
... Show MoreSelf-Assertion is the individual ability to express any emotion well, except the anxiety. The decrease of the individuals asserting behavior makes them face many difficulties that prevent their social adjustment. Moreover it reflexes many negative behavioral and physical cases. The individual, who fails to express his or her negative feelings in required situations, feels with dissatisfaction, loneliness, depression, anxiety, social anxiety, conflict, and psychological disorder.
Accordingly, the importance of this study is represented in studying the self-assertion and studying the university students who reflect the strength of society.
The following are the two aims of the study:
1. Construct an asserting behavior scale.
2.
Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether exter
... Show MoreTwo dwarf snakes were discovered, Eirenis thospitis Schmidtler & Lanza from Sereen mountain, north east of Arbil and E. rothii Jan from Saffin mountain North of Arbil city North of Iraqi Kurdistan. Supported by description and important notes on variation. In addition summarized list for 9 species of the genus Eirenis Jan in Iraq is also presented.
Planning budgets are one of the methods used by the administration in controlling the elements of costs represented by (direct material costs, direct wage costs, and indirect manufacturing costs), and their importance lies in that they reflect what the activity of the economic unit should be in the future. In order to achieve the objectives of the economic unit and to solve this problem, the research was based on the following hypothesis (the role of planning budgets in controlling the elements of costs). , and thus the ability to reduce these costs and thus achieve profits by increasing sales and increasing market share, and the need to urge the state to support the company and the manufacturing sector, which helps and contributes
... Show MoreMost studies indicated that the values of atmospheric variables have changed from their general rates due to pollution or global warming etc. Hence, the research indicates the changes of direct solar radiation values over a whole century i.e. from 1900 to 2000 depending on registered data for four cities, namely (Mosul - Baghdad - Rutba - Basra. Moreover, attemptsto correlate the direct solar radiation with the temperature values have been recorded over that period. The results showed that there is a decreasing pattern of radiation quantities over time throughout the study period, where the value of direct radiation over the city of Baghdad 5550 w/m2 was recorded in the year 1900, but this ratio decreased cle
... Show MoreThe research dealt with the topic ' the aesthetics of design shape of interior spaces for the syndicate of physicians' as it reflects visions evolving to the level of tasting and positive interpretation for the space of work to be on a high design level.The research consisting of four chapters as follow; The first chapter examined the problem of the research contracted in the following question: Have the design shapes any role in achieving and showing the aesthetic side for the syndicate of physicians? so the goal of the research was showing the aesthetics of design shape of interior spaces for the syndicate of physicians, The chapter also included the objective spatial and temporal limits of research .Finally the terms were specified. T
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