فدهي قوس يف ةيداصتقلاا تادحولا ضعب يف نيرمثتسملا تارارق ىلع ءارضخلا ةبساحملا ريثأت ةسارد ىلا ثحبلا نم يلمعلا بناجلا تانايب عمج ىلع دامتعلااب ناثحابلا ماق ثحبلا فده قيقحتلو ، ةيلاملا قارولأل قارعلا نايبتسا ميمصت للاخ ىلا اهميدقتو يف ) نيرمثتسملاو , نييلخادلا نيققدملاو , نيبساحملاو , نييلاملا ءاردملا( ثحبلا ةنيع يف ةلجسملا تاكرشلا ضعب ةيلاملا قارولأل قارعلا قوس متو ثحبلا ناونعب قلعتت يتلا جئاتنلا جارختسا ضرغل ةفلتخملا ةيئاصحلاا بيلاسلاا مادختسا متو . . يليلحتلاو , يفصولاو , يئارقتسلاا جهنملا : يهو جهانم ةثلاث لامعتسا ىلا ناثحابلا لصوت دقو مها نا اهمهأ تاجاتنتسلاا مايق تادحولا هذه ةروص نم نسحت فوس ةيلاملا اهمئاوق يف اهنع حاصفلااو ةئيبلا ىلع ةرثؤملا ةيئيبلا فيلاكتلا باستحاب ةيداصتقلاا ةماع ةروصب ةيبساحملا تامولعملا يمدختسم ىدل تادحولا ةصاخ ةروصب نيرمثتسملاو ةيئاصحلإا جئاتنلا بسحبو كانه نا نيبت .نيرمثتسملا تارارق يف ءارضخلا ةبساحملل )ةيباجيا( ةيدرط ةيئاصحا ةللاد وذ ريثأت
This research is considered a simple attempt and effort which is it first and last target is to point at the procedures of the taxes account that aims to reduce the taxes from the persons and give free to the person who estimates the tax to practice what comes from the competent authorities to describe the person who estimates the tax and not an accountant who practice the accountant procedures which are imposed on him by the annual terms from higher administrations , So he can not evaluate state of the person who pay the tax , and he might be dissatisfied with his job , because his role can’t be activated from the general foundation taxes.
And so , this research includes four fields:-
... Show MoreObjective: To evaluate the effectiveness of educational program on female students’ knowledge toward premenstrual syndrome.
Methodology: A quasi-experimental design study conducing on (140) student purposely in four secondary schools at Al-sadder city (70) student for study group and (70) for control group. The prevalence of PMS selected through American College of Obstetricians and Gynecologists (ACOG) (2015) criterias to select PMS students before program. The education program were set in four steps, the first step (pre-test) is to assess the knowledge , before the implementation of the program, the second step is implementing the program, following two steps post-test I and II between each test two weeks. Validity is determined
This research a study model of linear regression problem of autocorrelation of random error is spread when a normal distribution as used in linear regression analysis for relationship between variables and through this relationship can predict the value of a variable with the values of other variables, and was comparing methods (method of least squares, method of the average un-weighted, Thiel method and Laplace method) using the mean square error (MSE) boxes and simulation and the study included fore sizes of samples (15, 30, 60, 100). The results showed that the least-squares method is best, applying the fore methods of buckwheat production data and the cultivated area of the provinces of Iraq for years (2010), (2011), (2012),
... Show MoreThe 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
... Show MoreNegotiation is considered as one of the most important kinds of communication in the contemporary organizations, which depend on the important role of managerial information systems in providing necessary and suitable information for success of the negotiation process.
Accordingly, this study aims at measuring the extent of the variables effect of managerial information system in the negotiation process.
To achieve this study, two hypotheses were chosen; the first is the correlation relation and the second is the effect, and statistical means represented by correlation coefficient "Spearman" and (R2) were used.
A Number of conclusions were
... Show MoreThe influence of culture on accounting systems and practices, including financial reports and accounting information through the values identified by Gray and derived from social-cultural values, and the four accounting values were derived from generally accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values in improving financial performance through attention to the values of accounting culture, this research
... Show MoreResearch seeks to test the impact of the dimensions of mindfulness on organizational Innovation, proposed in the light of the review literature on two variables of the research, which referred in General to the dynamic relationship between them, as result of weakness of mindfulness as one important factor driving the diversity of innovation and time, ways to sustain and preserve and then support innovations made by creators, weakness in the overall level of organizational Innovation, this represents the problem research, data collection over designing identification, distributed to sample Formed from (30) head Department at a number of colleges of the University of Baghdad, results confirms the validity of resea
... Show MoreThis research aims to identify the role of external environment factors on the quality of educational services, from the academic point of view, where the distribution of a questionnaire to a random sample of (100) university professors, and then analyzing a model, and test the validity of this model using structural modeling (SEM) (Structural Equation Modeling).
And then test the relationships between variables using the software of Statistical Package for Social Sciences (SPSS V.18), the research found a number of conclusions, the most important conclusion is: the external environment factors has significant impact on the quality of educational services.
اهتم في الربع الأول بالمفاهيم النظرية للمناهج التي تقع في النقاط الخمس ، النقطة الأولى تتعلق بمفهوم الخطاب والخطاب المادي ، وقلنا أن الرسالة كانت مبنية على الجسد من البداية ، حتى قبل ذلك هناك ستكون فلسفة أو معرفة المنظمة. أما النقطة الثانية فتتعلق بالمفهوم الفينومينولوجي للخطاب ، ونحن في هذه المرحلة أهم الركائز التي قام عليها (إدموند هوسرل) في بناء مفهوم وصفي ضعيف. في النقطة الثالثة نكشف عن الظواهر المتعلقة ب
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