One of topics that occupied alarge area in Iraqi society at the moment is the issue( of tribal separation and its relation to the organization of the community ) so we see in the civilizations and heritage of each community aset of provisions and laws that take the form of status customary or religious it is indicative of the great interest in Iraqi society in cotrolling the behavior of individuals to comply with values and social laws and become their behavior is consistent with the behavior of the total and adhere to the social values and be productive individuals within the subject and this can only be achieved from the social control of the various studies have been to emphasize the rol of informal controls in Iraqi society including the tribal separation Customary and some of the lagal in take side and others covered from the religious side therefore the present study came to shed light on the subject from its different dimensions accoding to its previous variables religion and clan and law the study included two main aspects the first aspects the theoretical side of the study it included four chapters that included the first chapter the first section deal with the general framework of the study to clarify the problem of the study and the importance of the study and the objectives of the study social organization community culture social control the second chapter where the first section included previous studies in the fild of tribal separation to benefit from the methods and tools and results the second section included some theories explain the employment those theories in the interpretation of the separation of tribal clan and tribe As for the the third chapter the clan and the social construction includedtwo topics the first is the clan as asocial structure and the second is the clan and the social patterns it highlighted the most prominent social patterns it highlighted the most prominent social patterns in Iraqi society The fourth chapter of the clan as social control group included the first section of the organization of the clan the Role of the clan in the Settlement of Triblal Disputes the second topic is the active forces in the local community and included the role of central governments , the role of local councils ,the role of civil society organizationsand the nature of the local community and its characteristic the second aspect ,the field aspect of the study where the four chapter of the fifth chapter included the scientific and methodological procedures for the study includeding the methodologica used in the study and how to choose the type of research and procedures for verifying the truthfulness of the tool And stability and statistical means used in chapter six where the three topics included the first topic analysis of demographic data and the second study analysis of the data on the axes of the study the third topic analysis of the results of the study ,Chapter VII the three aspects of the first topic included the relationship between variables His variables adopted either the second topic included the terms of reference of social control informal study in the community either third section included some of the case studies models , the eighth chapter included the results
The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.
The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t
... Show MoreThe main objective of the audit is The asset is maintained and operated efficiently and is done through to detect fraud and errors in the financial statements and to verify the accuracy and accuracy of the information contained therein and to give a neutral technical opinion on the basis of that, thus the auditor has a professional responsibility in achieving this goal, and that the effects of issuing a wrong opinion works on The loading of the beneficiaries is significant damage, And therefore the presence of any error or bias of the auditor when taking personal judgments in relation to the determination of the relative importance and the selection of audit samples and determine the adequacy and validity of evidence and implemen
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Biological activity of the carotenoids which are produced fromchemically-mutaed local isolate of Rhodotorula mucilaginosawas studied. The results showed variation of inhibition activity of caritenoids against different types of pathogenic bacteria include, Staph aureus, E. coli, B. subtilis and Salmo. typh., the number declined from 2×107cell/ml to 2×104, 5×104, 2×105, 9×105 cell/ml respectively after 24hour. The produced carotenoids from alocal mutant Rhodotorula mucilaginosa revealed an antioxidant activity as free radical removal of 85.6%. Carotinoides revealed a highest stability in petroleum ether solvent for 30 days at room temperature. It found that the pigment was more stability in sesame oil compared with sun flower and coc
... Show MoreCumhuriyet Üniversitesi Fen-Edebiyat Fakültesi Sosyal Bilimler Dergisi | Volume: 48 Issue: 2
Abstract
The goal of the research is to diagnose some of the negative phenomena which was discovered through the period from (2010 to 2014) as determined by the national strategy to eliminate the corruption which was set out by the joint council of the corruption elimination in Iraq. And to measure the gap in applying the legal rules by the administration, concerning the misconducts and felonies upon the state employments made by the state employee and how far they are applied in the studied sample and to show the nature of the rules and their importance and their role when they are applied in scientific and expertise manner. And to encourage the offices of the general supervisors to adhere to them which will lead t
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Introduction and Aims: Job burnout such as occupational hazards that have been considered in recent years. This research aimed to investigate the relationship between religious beliefs and job burnout among nurses working in hospitals in Gonabad city in 2017. Materials and Methods: This study is cross-sectional and correlational study. The sample consisted of 100 nurses in Gonabad city who were selected using stratified randomized method. Using the Maslach job burnout and Alport religious beliefs Inventories, data were collected and were analyzed with SPSS version 16 and Pearson, Spearman and independent sample T tests were analyzed. Significant level was considered less than 0.05. Results: Average job burnout in nurses working in hospit
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The study was conducted at the ruminant research station of the general commission for agricultural research/Ministry of Agriculture, as well as the laboratory of genetic resources of the department of livestock/Ministry of Agriculture and the laboratory of the college of agriculture engineering science, with the aim of determine the genotypic of the expression region (intron 2 and part of exon 3) of the LHX3 gene And its relationship to the fertility rate in local and Shami goats. For this purpose, the RFLP technique was used, and the percentages of genotypes for the LHX3 gene in the local goat sample were 29.17, 50.00, 20.83 for the TT, AT, and AA genotypes, respectively, while in the Shami goa
... Show MoreThe performance of job effectively requires narrowing the meaningful routine activities and attempting employing the job procedures in favor of public welfare through adding the green impact as well as removing them from the red tapes which reflect the firmness of procedures, to enable the job parties to make their job independently, and pushing them to gain priority in the competition layer. This is not attaining easily amidst the regulatory problems expressed by the complication of procedures, the thing which make identifying the problem of the study through the following question:
Should we make the complex of procedures and their firmness a way to adopt the idea of the green regulatory tapes supportin
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The aim of the research is to measure the efficiency of the companies in the industrial sector listed in the Iraqi Stock Exchange , by directing these companies to their resources (inputs) towards achieving the greatest possible returns (outputs) or reduce those resources while maintaining the level of returns to achieve the efficiency of these companies, therefore, in order to achieve the objectives of the research, it was used (Demerjian.et.al) model to measure the efficiency of companies and the factors influencing them. The researchers had got a number of conclusions , in which the most important of them is that 66.6% of the companies in the research sample do not possess relatively high efficiency and that the combined factors (the nat
... Show MoreBackground: During Annual statistical report published by the Iraqi ministry of health the year 2004 showed that mortality rate was 0.15 per 1000 of diarrheal episodes among children under five years.Objectives: To study the occurrence of Shigellosis and Entamoeba histolytica in a sample of children from certain hospitals in Baghdad and determine its relation to some demographic factors.Methods: This cross sectional study was carried out in Baghdad city involving 400 children with bloody diarrhea under five years of age attending four hospitals, 130 cases from Central Pediatric Hospital, 110 cases from Al Mansoor Pediatric Hospital, 90 cases from Al Kadhimya Teaching Hospital and 70 cases from Mohammed Baaqir Al Hakeem Hospital for the p
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