Preferred Language
Articles
/
jeasiq-1017
Impact of Electronic commerce In Imposition of taxes
...Show More Authors

That the possibility of imposing a tax on electronic commerce is increasing interest in it by governments in developed and developing countries alike, and there is interest in a logical by governments and bodies of taxation, in particular in developing countries erosion potential tax in the tax base resulting from the adoption of e-commerce if not mutation rules and tax legislation, local and international to take into account this important economic developments and how to keep up, said the combination of the taxation system is the only way to increase revenue needed to finance government spending on goods and services needed by society.

The most important conclusions reached by the research's lack of financial structure and cash appropriate to facilitate the payments and adjustments resulting from the transactions in electronic commerce, where you must develop the financial services and strengthen the credit system and uphold standards of financial transfers where the conduct of settlement of accounts and payments arising from electronic commerce. Lack Career tax capable of dealing with electronic commerce and applications of modern technology in the absence of technical graduates working in this area of ​​the hand, and not to develop capabilities of staff in the tax on the other hand through their involvement in training courses in this area. And recommended research to the development of tax legislation in line with technical developments taking place in the world of electronic commerce and the Internet. And work on rehabilitation of infrastructure and services tax withhold and connected to the Internet to prevent "double taxation for domestic and global

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
The causes of fear in the world An original Quranic study
...Show More Authors

The subject of fear is one of the most important tasks that one should seek to find out the reasons behind it, and push it up with all its sound mental concepts.
     The main reason for the lack of security and fear and disturbance in the world is to commit the legitimate violations that God warned us in his Holy Book as well as in the Sunnah of His Prophet (peace be upon him).
    The talk about the causes of fear in the Koran is not limited to the word (fear) Fakk but came in different and varied methods such as (horror) and (awe) and (shares) and (narrow).

View Publication Preview PDF
Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
Semitic languages   And its role in the revival of Islamic heritage
...Show More Authors

In this paper, we present a study of examples of writings that are known in the science of Semitic research compared to the texts (Jewish-Arab, Samaritan-Arabic) written in Hebrew script and texts from the Bible. We try to explain the role of these literary works in Islamic history and civilization, as one of the most important documents are the writings (Gniza), which contributed to provide a full presentation on life in the Islamic community in all aspects of life, especially religious activity and showed the sincere relationship in dealing with the other under tolerance The University of Cambridge has prepared Islamic documents and kept them in separate boxes and presented them to researchers to convey the Islamic heritage written by

... Show More
View Publication Preview PDF
Publication Date
Tue Jun 30 2015
Journal Name
College Of Islamic Sciences
· Bug selection for names                   In the interpretation of the long sea
...Show More Authors

Whoever contemplates the Qur'an and recites its texts finds that the Qur'an did not invent or invent words that were unknown before it. Rather, it is the language of the Qur'an which deals with all the matters of the saying. He chose the most honorable of the materials and connected them to the meaning. And in the places of prosperity or sweetness, we find his words easy, to go into the midst of the ills for which it is The Holy Quran chose vocabulary and structures without The son of Ajeeba was one of those distinguished by high taste and linguistic sciences. This ability helped him to analyze and draw, and to explain the ills for which he influenced the singular On the other, and installed on another, and to show the efforts of Ibn Aje

... Show More
View Publication Preview PDF
Publication Date
Thu Sep 15 2022
Journal Name
Al-academy
The philosophy of physical and sensory communication in the dramatic show
...Show More Authors

Modern critical theories revealed polemical views about the reality of the existence of communication - as a necessity for building a deliberative discourse - in the theater or not. To the theory of communication with all the conditions it imposes on thinking, interaction, and emancipation of selves in different contexts.
Therefore, the current research included four chapters, the first chapter dealt with the research problem, which was represented in (the philosophy of sensory and physical communication in theatrical performance), and the first chapter included the importance of the research, its goal and its limits, and ended with defining the terminology, and the second chapter included (theoretical framework) the first topic (ph

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Apr 06 2014
Journal Name
Journal Of Educational And Psychological Researches
The reality of child labor in Baghdad ... And access to treatment
...Show More Authors

  The phenomenon of child labor, any activity performed by a child and represents a contribution to the production, this phenomenon had been rife in Iraqi society, after that the proportion of child labor for the age group (6-14 years) amounting to 3% in 2006, became for  the same age group of 8% in 2008*.                                                      

It is recognized that each phenomenon reasons, the phenomenon which our atten

... Show More
View Publication Preview PDF
Publication Date
Thu Jun 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
Body Language in the Poetry of Ibn Al-Jayab Al-Farnati
...Show More Authors

Language is a means of communication among the human beings. Every language that distinguish them from others. However, there is language common that is common of all human beings without discrimination and expression of ideas. Perhaps it is more honest that the usual language.

            The research is divided into a preface which speaks about the meaning of body language. Then we speak about body gestures like the eyes, hand, the tongue the heart reaching up the conclusion in which we found that the body language is one of the terms included in the Holy Quran, which has original roots. But this term is recently common and spread in the present time. Most of those who tack

... Show More
View Publication Preview PDF
Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Ecology and its spiritual reflections in the design of interior spaces
...Show More Authors

We can understand interior design as a series of interconnected human principles and goals formed by science and knowledge to build a human product that reveals or gives meaning to things، and this can be presented through ecology as a system concerned with environmental aspects and as part of interior design، seeking to achieve aesthetic and functional values، in an interactive form between spaces The interior and its occupants are within an environmental balance full of life، and the ecological interior design attaches great importance to the embodiment of spiritual aspects in the internal environment، in addition to emphasizing the importance of protecting the environment and preserving resources through saving in its use and usi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of coordination and joint cooperation in raising the quality of auditing in accordance with the INTOSAI standard(9150 (: Applied research in the General Company for Marketing Medicines and Medical Appliances - Kimadia
...Show More Authors

The process of coordination and joint cooperation between SAIs and internal auditors in the public sector is considered one of the very important matters in performing efficient audits and are of high quality, especially if this coordination and cooperation is implemented in accordance with international standards, as it leads to avoiding duplication in auditing work. And the distribution of work in a distribution that achieves the objectives of auditing in general and is of general benefit to the economic unit.

The research problem lies in the weakness of the relationship between internal auditing and external auditing as a result of not applying INTOSAI Standard (9150) coordination and joint cooperation

... Show More
View Publication Preview PDF
Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
Improvement of the Fault Tolerance in IoT Based Positioning Systems by Applying for Redundancy in the Controller Layer
...Show More Authors

In recent years, the positioning applications of Internet-of-Things (IoT) based systems have grown increasingly popular, and are found to be useful in tracking the daily activities of children, the elderly and vehicle tracking. It can be argued that the data obtained from GPS based systems may contain error, hence taking these factors into account, the proposed method for this study is based on the application of IoT-based positioning and the replacement of using IoT instead of GPS.  This cannot, however, be a reason for not using the GPS, and in order to enhance the reliability, a parallel combination of the modern system and traditional methods simultaneously can be applied. Although GPS signals can only be accessed in open spaces, GP

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Tue Dec 15 2020
Journal Name
Al-academy
Synthetic Sculpture Techniques in Outputs of Students of the Department of Art Education: أشراق علي خلف العزاوي
...Show More Authors

The research studies the synthetic sculpture techniques in the outputs of the students of the department of art education in terms of the shape, texture, content and technique, and employing this style by the students of the department of art education on the college of fine arts, university of Diyala. The research consists of four chapters: the first chapter: the research problem summarized by looking for the synthetic sculpture and its importance in the treatment the industrial wastes in our social life, according to modern synthetic techniques, in the American and European sculpture. This technique has been employed in more than one contemporary artistic direction and style.
This study is considered important for the students of t

... Show More
View Publication Preview PDF
Crossref