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العولمة المالية واثرها في الضريبة في بعض البلدان العربية
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ظهر التحول نحو العولمة في ضوء التغيرات العالمية السريعة والمتلاحقة والعميقة في آثارها وتوجهاتها المستقبلية وخاصة تلك التي شهدها الربع الاخير من القرن العشرين الماضي .إذ تحول الاقتصاد العالمي بالفعل إلى قرية صغيرة متنافسة الاطراف بفعل الثورة التكنولوجية والمعلوماتية . ولم تتوقف الامور عن هذا الحد إذ ان التطور العالمي الحديث وما سيشهده العالم من سيطرة العولمة الجديدة التي تدعو لحرية التجارة وسهولة تبادل البضائع والسلع والافكار والخبرات وانتقالها بشكل يكاد يتجاوز مفهوم الدولة القومية وحمايتها لمنتجاتها الوطنية وما يلحق ذلك من سياسات مالية وضريبية لتحقيق ذلك .ثؤثر العولمة وما يتبعها من اندماج دولي إلى جانب التقدم التكنولوجي السريع على قدرة الدول في تحصيل الضرائب ، وعلى توزيع الاعباء ، ومن المرجح ايضا" ان يزداد تأثير العولمة بمرور الوقت على ايرادات الضرائب ، فقد حدث تحول بارز من الضرائب النوعية إلى ضرائب المبيعات خلال فترة التسعينات ، إذ بدأ أثر العولمة في الظهور بشكل اكثر حدة مع تحرير أسواق المال وزيادة اندماج الاقتصاديات . ومن أهم الاستنتاجات التي توصل اليها البحث . ان العولمة مع كل ما تحمله من تقدم تقني وفتح الاسواق وتحرير التجارة ... الخ تهدد الدول التي لم تسارع باعادة هيكلية مؤسساتها لانتاج سلع تنافسية تحمي اقتصادها من التبعية . أما التوصيات التي توصل اليها البحث هوالنهوض بالموارد البشرية ودعم النمو في القطاعات كافة الاقتصادية والصناعية والمصارف بالشكل الذي يوائم متطلبات العولمة .

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Publication Date
Mon Feb 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Investment in higher education and its impact on the labor market: Applied Research in private colleges
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      Investment in high education is considered to be most important factors of production which the return an individual and social than economic returns found by searching the growing problem of unemployment, especially among youth graduates, where the unemployment rate in 2010 (50%) of these high rates have led to increased migration of scientific minds graduate recently, "to search for job opportunities outside Iraq for not hiring functions and this is in vain" clear "in the human and financial resources lead to structural imbalances in the Iraqi economy.  When calculating the correlation coefficient between the graduates and the unemployment rate where it reached (0.21) emerged from the results of

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Publication Date
Tue Jun 26 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE ROLE OF FINANCIAL INCLUSION IN PROVIDING FINANCIAL SUPPORT WOMEN IN IRAQ: THE ROLE OF FINANCIAL INCLUSION IN PROVIDING FINANCIAL SUPPORT WOMEN IN IRAQ
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This study dealt with the basics of financial inclusion in terms of concept, importance and objectives, The empowerment of women financially and bank ,and then the relationship between financial inclusion and women, and determine the requirements of inclusion Financial resources for women. The analytical descriptive method was used for data, which included reviewing and analyzing information and data in economic and financial literature. The study: reached a number of conclusions, the most important of which are Financial inclusion contributes to women's financial and banking support, as there is a positive relationship between financial institutions Banking and women's access to financial and banking services, thus playing a rol

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Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ESTIMATION OF LEAD ELEMENT IN THE BLOOD OF TRAFFIC POLICE IN THE CITY OF BAGHDAD.: ESTIMATION OF LEAD ELEMENT IN THE BLOOD OF TRAFFIC POLICE IN THE CITY OF BAGHDAD.
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The current study aimed to determine the relation between the lead levels in the blood traffic men and the nature of their traffic work in Baghdad governorate. Blood samples were collected from 10 traffic men and the age about from 20-39 year from Directorate of Traffic Al Rusafa/ Baghdad and 10 samples another control from traffic men too with age 30-49 year and they livedrelatively in the clear cities or contained of Very few traffic areas. The levels of lead in blood estimated by used Atomic Absorption Spectrometry.
The result stated that there is no rising of the levels of lead in blood of traffic men Lead concentration was with more a range from 14 ppm in Traffic police are not healthy They are within the permissible limits, Ap

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Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
The use of metal in ancient Syria in the manufacture of jewelry (ornamental tools in the third and second millennium BC and the molds used in their manufacture)
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 This research sheds light on the use of metal in the manufacture of jewelry, which is represented by ornamental tools in the period between the third and second millennium BC, in addition to the most important molds used in their manufacture. Man has been interested in metals since early ages, and was able to make tools that he uses in his daily life, especially jewelry. And the Syrian people got acquainted with the types of minerals, their characteristics, and how to deal with them. Minerals played an effective and prominent role in the economy of ancient Syria. Trade with those countries and secure their roads.

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Publication Date
Wed Mar 30 2022
Journal Name
حوليات أداب عين شمس
الاعلال في الجزء الثلاثين من القرآن الكريم في كتاب الجدول في إعراب القرآن الكريم
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Publication Date
Tue Oct 11 2022
Journal Name
College Of Islamic Sciences
(639هـ) The speech act in the grammatical discourse, a study in the book "Guiding Al-Luma'" by Ibn Al-Khabbaz (639 AH)
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The study of the " Speech act " in grammatical codes reveals great efforts in the study of the elements of linguistic communication contained in their efforts, and is part of the study of the linguistics of heritage, and the research has been designed to identify the verbal act in the blog of Ibn al-Khabaz (guiding the shine) by studying its sections comprehensively; To the spirit of grammatical discourse as well as the combination of the concept of the semantic act already verbal according to Searle, and its response in the form of indirect verbal acts more than direct acts, as well as the pure formulas of the opinions of the violators in the speech of Ibn al-Khabaz other than the proven verbal formulas Approval and approval, the class

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Assessment of Groundwater Drinking Sources in Eku and Its Environs, in the Niger-Delta Region of Nigeria
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This study assessed the quality of hand-dug drinking water sources in Eku and its environs at Eku I, Samagidi, Eku 2, and Okuechi, using the weighted arithmetic water quality index method. Water samples collected from hand-dug wells at these locations returned values for analyzed parameters. Temperature 26 – 30(⁰C), dissolved Oxygen (D.O) 5.2-8mg/l, biological oxygen demand (BOD) 5.2-8(mg/l), Electrical Conductivity (EC) 77-119(µS/cm), Total suspended solids were  (TSS) 20000-120000(mg/l), pH 5.31-7.09, Phosphates 2-9.2(mg/l), Alkalinity 28-160(mg/l), Turbidity, 0.02 -0.19(NTU) Total coliform 2 -48 (cfu/ml) and fungal count 1-502. Variations in the values of these parameters were only significant for phosphate, alkalinity, and turb

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Publication Date
Mon Oct 01 2007
Journal Name
Journal Of Educational And Psychological Researches
فاعلية المعلمين في تطبيق نموذج بنائي في تدريس العلوم للصف الثاني الاساسي في بغداد
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 هدفت هذه الدراسة الى التعرف على مدى فاعلية المعلمين في تطبيق نموذج بنائي في تدريس مادة العلوم للصف الثاني الأساسي . وقد استخدمت استراتيجيات نوعية في جمع البيانات وتحليلها . وأوضحت نتائج الدراسة ان المعلمين تقربوا أكثر إلى السلوك البنائي , وابدوا رغبة في استخدام استراتيجيات بنائية في تدريسهم للعلوم . واختتمت الدراسة بمجموعة من التوصيات .

  &nbsp

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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
Educational value Implied in Secondary School Principals' weekly Speeches at Baghdad
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The research falls in to three sections: the first section has two parts; the first one includes a general description of the research: its   problem, aim, limitations, methodology, and the terminological definition. The second part presents historical background of the weekly school speeches in Iraq and their types. Section Two has two parts: the first is about the principles of writing weekly speeches, their elements, and principals, their conditions. As for the second part, it is about introducing four samples of weekly school speeches distributed as two taken from Al-karkh sector and two taken from Al-rusafa'a sector. The third section: analyzing the content of the sample and giving a short historical background abo

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Publication Date
Tue Jun 01 2021
Journal Name
Baghdad Science Journal
Incidence of intestinal parasitic infections among random samples at Al- Aziziyah hospital in Wasit province/Iraq
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     The study is designed to identify intestinal parasitic infections examined at Al-Aziziyah Hospital in Wasit Governorate in Iraq. In this study, a total of (460) internal and external patients were monitored for intestinal parasitic infections. All stool samples were analyzed by the direct method (microscopic exam.) to discover the trophozoite stages and cyst stages for intestinal protozoan parasites. The most incidence parasites in different sex, area residence and different age groups. Out of (460) patient sample were infected with 217 at a percentage of (47.17%), 101(46.5%) were for males and 116 (53.5%) were for females. It was found that the numbers and percentages of a single (one

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Scopus (6)
Crossref (5)
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