Preferred Language
Articles
/
jeasiq-1035
Integrating the role of internal and external audit to ensure the success of the assessment methodSelf-General Authority of Taxation
...Show More Authors

المقدمة

تتعامل الجهات الضريبية في مختلف دول العالم بأساليب عديدة لجباية الضرائب من المكلفين بغض النظر عن فئات وأصناف هؤلاء المكلفين،وفي العراق تم اعتماد العديد من الأساليب لجباية الضرائب على امتداد المدد الزمنية المتعاقبة،وكان لأسلوب التقدير الذاتي وهو أحد تلك الأساليب مجالاً للتطبيق خلال مدة زمنية معينة،حيث جرى تطبيق هذا الأسلوب على وحدات اقتصادية معينة، وبالرغم من المساوئ التي قد ترافق تطبيق هذا الأسلوب فإن له مزايا عديدة تجعله يصلح للتطبيق بعد نشر الوعي الضريبي بأهمية وفوائد هذا الأسلوب، والتوعية بدعم الجهات المساندة للتشجيع على تطبيقه ومن هذه الجهات نقابة المحاسبين والمدققين وديوان الرقابة المالية

ومكاتب التدقيق و....الخ.

وللتدقيق مجال مهم في إنجاح تطبيق أسلوب التقدير الذاتي من قبل الهيئة العامة للضرائب، سواء أكان التدقيق داخلياً أم خارجياً، فالمدقق الداخلي له الدور المهم في إعطاء صورة حقيقية لواقع المكلفين الذين يقدمون إقراراتهم الضريبية وتوضيحها وتبريرها أمام إداراتهم الضريبية.

وكذا الحال بالنسبة للمدقق الخارجي فإن تلك الإقرارات لا تُعتَمد من قبل الهيئة إلا بعد المصادقة عليها من قبل المدقق الخارجي أي مراقب الحسابات، وهذا ما يجعل المسؤولية تضامنية بين المكلف والهيئآت الضريبية والمدققين.

ولأجل توضيح ما لهذا الأسلوب من أهمية في تحديد الوعاء الضريبي للمكلف ،وما للجهود التي يبذلها المدققون في إنجاح هذا الأسلوب،كان لا بد من إبراز ذلك في ستة محاور، تضمن الأول المنهجية الخاصة بالبحث،أما المحور الثاني فيوضح أسلوب التقدير الذاتي، والثالث جاء بالدور الذي يؤديه التدقيق الداخلي في إنجاح هذا الأسلوب، أما الرابع فبين دور التدقيق الخارجي في إنجاح هذا الأسلوب، في حين إن المحور الخامس يوضح الجانب العملي للبحث حيث يبين أهمية هذا الأسلوب من خلال تكامل جهود المدققين في إنجاح تطبيقه في الهيئة العامة للضرائب،وجاء المحور السادس بالاستنتاجات والتوصيات الخاصة بالبحث.

 

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Dec 30 2021
Journal Name
Al-kindy College Medical Journal
Assessment of the Depression Level among Medical Students at University of Baghdad, College of Medicine
...Show More Authors

Background: Depression, a state of low mood and aversion to activity, can affect people's thoughts, behavior, tendencies, feelings, and sense of well-being. It can either be short-term or long-term, depending on the severity of the person's condition. Risk factors include personal or family history of depression, major life changes, trauma, stress, certain physical illnesses, and medications.

Objective: This study investigates the prevalence of depression among medical students at the University of Baghdad, college of medicine in Iraq, and the association between some variables and depression.

Subjects and Methods: A cross-sectional study design with a convenience sampling method was conducted.

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The healthy personality and its relation to the academic achievement of school and university teacher
...Show More Authors

Personality regard as one of the human soul pillars that has been built throughout the life of people, starting from the fertilizing process to different stages of people ages. Over time, numerous scientific studies have shown that fetus has the ability to hear and feel and he is being stereotyped since the first stages of formation. Accordingly, the process of forming human personality set up since that date. Besides, the socialization means that take different resources to enhance human personality such as holy Quran, school, social media, and social environment. The emergence of social media made the world as a small village which gives the chance for all people, over the world, to obtain the knowledge easily and limitless. Thus, the

... Show More
View Publication Preview PDF
Publication Date
Thu Sep 29 2022
Journal Name
Al–bahith Al–a'alami
Digital media and linguistic evaluation between the need to stay and the idea of dispensing
...Show More Authors

In spite of the contemporary development over the world in pertaining of modernization and its differences about the transformation of the knowledge but, the important instrument to transfer the thoughts and information did not have change except the language. So the evolutionary process became as a torrent or fusillade above the cliff which drifted anything. So that the objective inquiry and impressed with varieties of development the casement to evaluate the linguistic or re - correction highlight article in order to preserve on the origins of the language and its sobriety.
Today, we have different correspondence and social media as

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
(The impact of strategy warhead numbered in the collection of second grad students At the medium in history)
...Show More Authors

The current research aims to identify the " impact of strategic warheads numbered ( NHT) in the collection average second grade students in the article of history). " To achieve this, I assumed the researcher that there is no different between the statistically significant the average score for the collection of experimental group who teaches the Arab Islamic history on and a strategic warheads numbered and the average score for the collection of the control group who were studying the same article according to the classic method ( traditional) . The study sample consisted of 64 students from the second grade average in the secondary warka bin nawfal in the general Directorate for education first karkh in Baghdad for the annual cources 2

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Use The moment method to Estimate the Reliability Function Of The Data Of Truncated Skew Normal Distribution
...Show More Authors

The Estimation Of The Reliability Function Depends On The Accuracy Of The Data Used To Estimate The Parameters Of The Probability distribution, and Because Some Data Suffer from a Skew in their Data to Estimate the Parameters and Calculate the Reliability Function in light of the Presence of Some Skew in the Data, there must be a Distribution that has flexibility in dealing with that Data. As in the data of Diyala Company for Electrical Industries, as it was observed that there was a positive twisting in the data collected from the Power and Machinery Department, which required distribution that deals with those data and searches for methods that accommodate this problem and lead to accurate estimates of the reliability function,

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
Psychological alienation in relation to the motivation of achievement among incoming teachers in the schools of Dhofar Governorate
...Show More Authors

The present study aimed at identifying the level of psychological alienation and motivation of achievement among the incoming teachers in the schools of Dhofar Governorate in the Sultanate of Oman a well as to explore the correlation relationship between psychological alienation and motivation of achievement. The sample of the study consisted of (238) expatriated teachers from Al- Dhofar Governorate in Oman who were selected randomly. The psychological alienation scale and the motivation of achievement scale for teachers were used by researchers and were conducted electronically by google forms. The data were processed statistically using the Statistical Package for Social Sciences (SPSS). The results showed that the level of psy

... Show More
View Publication Preview PDF
Publication Date
Fri Aug 01 2025
Journal Name
Radio Science
Integrating Drones With Digital Twins for Aerial Remote Sensing
...Show More Authors
Abstract<p>Drones are highly autonomous, remote‐controlled platforms capable of performing a variety of tasks in diverse environments. A digital twin (DT) is a virtual replica of a physical system. The integration of DT with drones gives the opportunity to manipulate the drone during a mission. In this paper, the architecture of DT is presented in order to explain how the physical environment can be represented. The techniques via which drones are collecting the necessary information for DT are compared as a next step to introduce the main methods that have been applied in DT progress by drones. The findings of this research indicated that the process of incorporating DTs into drones will result in the advanc</p> ... Show More
View Publication
Scopus Clarivate Crossref
Publication Date
Mon Sep 13 2021
Journal Name
Eureka: Physics And Engineering
A numerical study to improve the position and angle of the producer gas injector inside the intake manifold to minimize emissions and efficiency enhancement of a bi engine
...Show More Authors

To develop a petrol engine so that it works under the bi-engine pattern (producer gas-petrol) without any additional engine modifications, a single-point injection method inside the intake manifold is a simple and inexpensive method. Still, it leads to poor mixing performance between the air and producer gas. This deficiency can cause unsatisfactory engine performance and high exhaust emissions. In order to improve the mixing inside the intake manifold, nine separate cases were modelled to evaluate the impact of the position and angle orientation inside the intake manifold on the uniformity and spread of the mixture under AFR=2.07. A petrol engine (1.6 L), the maximum engine speed (8000 rpm), and bi-engine mode (petrol-producer ga

... Show More
View Publication
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Mon Feb 12 2024
Journal Name
Mustansiriyah Journal Of Sports Science
The impact of the use of numbered head and brainstorming strategies to learn handspring on the Vault table in artistic gymnastics for Men
...Show More Authors

The aim of the study was to identify the use of the strategies of numbered heads and brainstorming in learning handspring on the Vault table in artistic gymnastics for Men for the third grade students in the collage of Physical Education and Sport Sciences, as well as to identify the best group among the three research groups (number of heads numbered,, brainstorming strategies And the traditional style group) to learn the skill under study. Using the experimental method, the research subject included the third grade students in the collage of Physical Education and Sports Sciences / University of Baghdad, and randomly by lot, 12 students were selected for each of the three research groups. The study consisted of the arithmetic mean

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 18 2020
Journal Name
International Journal Of Research In Social Sciences And Humanities
THE EFFECT OF EXERCISE SPECIFIC TO USE DESIGNER (QUALITY RESPONSE) DEVICE TO DEVELOP THE SPEED AND ACCURACY OF THE RECEPTION AND PASSING SKILLS OF FOOTBALL PLAYERS IN AGES (14 YEARS)
...Show More Authors

View Publication
Crossref