This research discussed and analyzed the formulation of a strategy to manage tax compliance risks, as an applied research in the General commission for Taxes. The questionnaire was used as a research tool to identify the factors that stimulate or retard the research sample from being compliant. The K-means clustering method was also used to enable the classification of the research sample's views into four behaviors, some of these views pose tax-compliance risks. The research concluded that risk management is a continuous process and that all departments of the General commission for Taxes are responsible for its implementation to enable them to deal with the behavior of the taxpayer towards tax compliance. And it recommended

Autorías: Suhair Meteab Munaf, Ali Abdulateef Ali, Mohannad Salman Dawood. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 4, 2022. Artículo de Revista en Dialnet.

Background: Nutrition can affect periodontal disease through contributing to microbial growth in the gingival crevice, affecting the immunological response to bacterial antigens and assisting the repair mechanism of the connective tissue at the local site after injury from plaque and calculus. The aim of this study was to assess the prevalence of Oral hygiene (plaque and calculus) and gingivitis in relation to age, gender and nutritional status. Materials and methods: The sample included (444) kindergarten children at age of (4 and 5 years old) males and females from urban areas in Al-Ramadi city. The assessment of nutritional status was performed using anthropometr

The current paper aims to identify potential factors associated with employees’ intentions to leave information and communication technology companies in Iraq. There is evident variability in the literature regarding these factors; hence, a factor analysis approach was employed to identify these factors within the surveyed environment. Due to the difficulty in precisely delineating the size of the research population, a purposive sampling method was employed to reach an appropriate number of respondents within the aforementioned companies. A total of 288 employees responded to the survey conducted via Google Forms. The test results revealed the presence of five primary factors associated with employees’ intentions to leave, name

Background: One of the significant public health problems is the traumatic dental injury to the anterior teeth, it has a great impact on children’s daily. Physical and psychological disturbance, pain and other negative impacts, such as tendency to avoid laughing or smiling may be associated with traumatic dental injuries, that may affect the social relationships. To determine the occurrence of traumatic dental injuries in relation to quality of life, this study was established among children of primary schools. Material and Methods: A cross-sectional study was conducted among private (574) and governmental (1026) primary school children in Baghdad city. Dental trauma was assessed according to Ellis and Davey classification in1970

Background: Dental caries is the most common oral problem, although dental caries is not life threating, it has aharmful effect on quality of life. Socioeconomic factors were found to be strong predictors of the prevalence of oral diseases in children, likes family income, occupational prestige, and education. The aim of this study is to assess the effect of socioeconomic factors on occurrence dental caries in their children. Materials and methods: The sample consists of 550 kindergartens children aged between (4-5) years were selected randomly, girls and boys. The kindergartens selection was randomly from different geographical areas in Al-Najaf governorate. Information was taken from children's parents using questionnaire with the help o

     The research aims to analyze the impact of exchange rate fluctuations (EXM and EXN) and inflation (INF) on the gross domestic product (GDP) in Iraq for the period 1988-2020. The research is important by analyzing the magnitude of the macroeconomic and especially GDP effects of these variables, as well as the economic effects of exchange rates on economic activity. The results of the standard analysis using the ARDL model showed a long-term equilibrium relationship, according to the Bound Test methodology, from explanatory (independent) variables to the internal (dependent) variable, while the value of the error correction vector factor was negative and moral at a level less than (1%). The relationship bet

Disabled people are among the most important groups that need attention, care, and financial and moral care. They cannot fulfill the requirement of life normally without care from a person to meet their special needs. The disability is either mental or physical. The Iraqi government has paid attention to this category by adopting a law for this category, represented by Law No. (38) for the year (2013), which keeps their rights and duties in Iraqi society by  establishing institution of persons with disabilities and special needs of the Ministry of Labor and Social Affairs to create a modern society politically, socially, culturally or economically. In view of the importance of this group in society, the media reinforces the communit

ABSTRACT

The research aims to study the effect of the commodity dumping phenomenon that Iraq suffered after 2003 on the consumption pattern of individuals, towards the acquisition of non-essential goods (luxury). To achieve our goal we relied on the questionnaire as a main tool for obtaining information related to the research, and it was distributed on a random sample of consumers in the city of Baghdad with 250 questionnaires. The answers of the research sample were analyzed using the statistical program (SPSS). The percentage weights and the factorial analysis method were used also to arrange the variables that affected on changing consumption patterns. The research reached a set of conclusions:

This research investigates the importance of social accounting and the auditor’s report. It basically checks if there is an impact of social accounting on the auditor’s report at the availability the INTOSAI standards No. (1700 and 1706). The study recruited 105 employees of the Federal Financial Supervision Office in Iraq. Data were collected using questionnaire. The questionnaire validity and reliability were checked to assure the truthfulness of the findings. The study found a positive correlation and a statistically significant effect between the accounting for social responsibility and the auditor’s report. It is necessarily recommended for the auditor and the bodies working in the Board of Supreme Audit to ensure the inclusio