The present study is concerned with the role of income tax in implementing economic goals in Iraq and treating the problems and pitfalls in the Iraq economy.

The study also aims at investigating the role of income tax in attracting promising favorite effects into economy.

The study was performed on data covering the period (2003 - 2012) with respect to the variables of (income tax, oil profits) as independent variables and (private consuming expenditure, private investmental expenditure, and standard figure of prices) as dependent variables. To analyze these data, a number of statistical descriptive and analytical techniques were used such as (percentage, standard variance, mediums, F test, T test and SPSS). It has been c

This study aims to clarify areas of using information technology in accounting and its impact on the profession of auditors by reviewing the concept, types, areas and the importance of information technology and its implications on the audit profession as well as to clarify the extent of contribution of information technology in  developing of procedures of the audit profession and what its requirement, also this study aims to enhance the theoretical side by identifying the views of a sample of auditors in  Arab countries selected (Iraq, Syria, Jordan), for the extent of using of information technology in their work and level of their perception for the importance of that

In this paper, a FPGA model of intelligent traffic light system with power saving was built. The intelligent traffic light system consists of sensors placed on the side's ends of the intersection to sense the presence or absence of vehicles. This system reduces the waiting time when the traffic light is red, through the transition from traffic light state to the other state, when the first state spends a lot of time, because there are no more vehicles. The proposed system is built using VHDL, simulated using Xilinx ISE 9.2i package, and implemented using Spartan-3A XC3S700A FPGA kit. Implementation and Simulation behavioral model results show that the proposed intelligent traffic light system model satisfies the specified operational req

This study aims to discuss the projects of poultry in Wasit province in 2013 and geographical distribution according to the type and contrast on the level of administrative units representing Districts and The reasons for this discrepancy, as well as knowledge of the factors affecting the distribution by the analysis and reasoning and description This study divided to the four themes, The first of the statement of nutritional importance and economic Poultry focused on the importance of various poultry products, The second one shows the relative position of the province of Wasit between the provinces of Iraq in poultry and production of eggs and meat farming projects, and then followed by the third one (theme) as it ensures the geographic

Persistence of antibiotics in the aquatic environment has raised concerns regarding their potential influence on potable water quality and human health. This study analyzes the presence of antibiotics in potable water from two treatment plants in Baghdad City. The collected samples were separated using a solid-phase extraction method with hydrophilic-lipophilic balance (HLB) cartridge before being analyzed. The detected antibiotics in the raw and finished drinking water were analyzed and assessed using high-performance liquid chromatography (HPLC), with fluorometric detector and UV detector. The results confirmed that different antibiotics including fluoroquinolones andB-lactams were detected in the raw an

  This research deals with the financial reporting for the non-current assets impairment from the viewpoint of international accounting standards, especially IAS 36 "Impairment of assets”. The research problem focused on the non-compliance with the requirements of IAS 36 which would negatively affect the accounting information quality, and its characteristics, especially the relevance of accounting information, that confirms the necessity of having such information for the three sub-characteristics in order to be useful for the decisions of users represented

The research aims at conducting a follow-up evaluation of a number of strategic projects implemented by the Directorate of Public Municipalities, one of the Ministry of Construction, Housing and Municipalities and Public Works. The sample included (35) varied strategic projects implemented in most Iraqi governorates. Buildings, municipal buildings, minarets, massacres, multi-story parking, paving and rehabilitation of streets and residential neighborhoods. The difference between the actual and planned times and costs of these projects was then measured and analyzed. These projects were used as a tool for collecting data and information. The questionnaire included four axes, each representing one of the parties to the project, whi

The research aims to identify the reasons that lead to asymmetry of information between economic unity administration and the parties that use accounting information such as shareholders, So,  the ability to reach to the solutions that would reduce this problem, these factors have been divided into two types: the first one is the internal factors which represent the administration's desire   in order to expand the self-interest of getting the profits and increase the value and competitive entity and investors to obtaining greater returns for their shares, so the second type is the external factors, which represent the failer that occurs ​​in the laws and regula