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التقييس: أسلوب لتحديد مستوى الدخل في العراق
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ظهر التقييس كمفهوم لقياس الضرائب وتحديد الأجور والرواتب منذ مدة ليست طويلة وتم استخدامه في العديد من بلدان العالم. ولاجل تحقيق العدالة في توزيع الدخول ورفع المستوى المعيشي لذوي الدخول المحدودة، اذ يتطلب من الدولة إتباع أسلوب التقييس للأجور والرواتب للموظفين ،إضافة إلى استخدام التقييس في فرض الضرائب وتحديد السماحات اعتمادا على مستوى التضخم في الاقتصاد. خاصة وان الهدف الأساسي من إتباع أسلوب التقييس هو ليس فقط زيادة السماحات الضريبية للمكلفين وإنما تحقيق العدالة الاجتماعية والاقتصادية لأصحاب الدخول المنخفضة، إذ يعمل التقييس على منع الضرائب من أن ترتفع بنسبة أعلى من الارتفاع في المستوى العام للأسعار. وهذا لا يعني خفض الضرائب وإنما العمل على تخفيف العبء على ذوي الدخل المحدود من جهة ومن جهة أخرى تنويع الحصيلة الضريبية لتشمل سلع غير أساسية مثل السلع الكمالية أو السلع الضارة بالصحة العامة والبيئة.

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Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
Awareness Level of the Hidden Curriculum among Field Education Students at College of Education, Ha'il University
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The study aimed to identify the awareness level of hidden curriculum among field education students, College of Education, Hail University. To identify the different awareness level of hidden curriculum among field education students depending on specialization variable, and grade variable in curriculum and instruction course, a descriptive survey method was used. The study sample consisted of (182) students: 78 students in Islamic Culture major, 46 primary major and 58 in physical education. To achieve the study objectives, a hidden curriculum awareness scale was designed included (36) items. The study results showed: the awareness level of hidden curriculum among students of field education, Education College, Hail University, achieved

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Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
The Organizational Relaxation of Employees of the Educational Directorates in the Sultanate of Oman
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Abstract

The current research aims to identify the level of organizational relaxation among the employees of educational directorates in the Sultanate of Oman. The descriptive approach was used, as well as a questionnaire of two parts to collect data. The questionnaire consists of (15) items divided into three themes about the relaxing level. It was applied on a sample of (406) male & female employees of the educational directorates who were randomly selected. The results of the study showed that the level of organizational relaxation was low. The study results also found that there were no statistically significant differences at the level of significance (α ≤ 0.05) of the study sample in the level of org

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Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
اثر تطبيق قواعد حوكمة الشركات في مصداقية التقارير المالية وفي تحديد وعاء ضريبة الدخل: دراسة في قسم الشركات في الهيئة العامة للضرائب
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Corporate governance has the great concern from the international and regional, institutions and organizations especially after the current financial crisis. It became a fertile field for research and study.

So an urgent need was to do research links the relationship between taxes and corporate governance to take advantage of Its multiple positives because corporate governance helps in the elimination of the conflict, to achieve harmony and balance between the interests of different groups interested in the company whether from within or from outside, financial authority is one of the these categories.

  The aim of this research is to achieve a set of objectives including:

  1. make use of the

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Publication Date
Wed Feb 16 2022
Journal Name
Journal Of Economics And Administrative Sciences
Solving Resource Allocation Model by Using Dynamic Optimization Technique for Al-Raji Group Companies for Soft Drinks and Juices
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In this paper, the problem of resource allocation at Al-Raji Company for soft drinks and juices was studied. The company produces several types of tasks to produce juices and soft drinks, which need machines to accomplish these tasks, as it has 6 machines that want to allocate to 4 different tasks to accomplish these tasks. The machines assigned to each task are subject to failure, as these machines are repaired to participate again in the production process. From past records of the company, the probability of failure machines at each task was calculated depending on company data information. Also, the time required for each machine to complete each task was recorded. The aim of this paper is to determine the minimum expected ti

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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Auto Risk Analysis in Iraq
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يتنامى يوما بعد يوم استخدام السيارات وتتعاضم اعدادها ، فهذا هو عصر السرعة، وخاصة في مجال النقل والمواصلات، والتي تتحقق باستخدام وسائل النقل المختلفة ومن بينها السيارات، وبالتالي اصبحت هذه الوسيلة ضرورية لتحقيق هذه السرعة ومن ضرورات الحياة في انجاز الاعمال.

وتتبارى مصانع السيارات فيما بينها لانتاج انواع السيارات بمواصفات عالية من المتانة والامان والراحة، وفي ذات الوقت اصبحت هندسة الطرق

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Publication Date
Wed Jul 01 2015
Journal Name
Journal Of Educational And Psychological Researches
level of awareness of mental health among the students of the Universities of Palestine Technical and Jerusalem open
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The study aimed to identify the level of awareness of mental health among the students of the Universities of Palestine Technical and Jerusalem open in the city of Tulkarem from the perspective of the students and the population of the study ( 8091 ) students at the two universities , and selected intentional sample size was ( 445 ) students , and used the tool questionnaire to measure responses of subjects , and the results showed that there are differences depending on the variable sex and was in favor of females , and depending on the variable University , and was in favor of the Al-Quds Open / variable Study level for the benefit of students of second year , did not show statistical differences depending on the variables of c

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Publication Date
Thu Jun 29 2017
Journal Name
College Of Islamic Sciences
نظرات ابن الخبّاز النحوية ( 639هـ ) في الغرّة المخفية على ابن معط ( 628 هـ ) في الدرّة الألفيّة
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ملخص البحث

 

بسم الله الرحمن الرحيم

حاول الباحث في هذه الدراسة التذكير بشخصيتين نحويتين، كان يشار لهما بالبنان، إلا أنّ غبار الزمن قد غمرتهما، ولا يكاد يعرفان اليوم بين طلاب العلم، وهما ابن معط ، وابن الخباز.

ـ رأيت أنّ ابن معط في بعض المسائل، التي رده عليها ابن الخباز،  يوافق أبأ الحسن الأخفش، منها مسألة (ال) التعريف ،الداخلة على اسم الفاعل، وكذلك مسألة واو ا

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Publication Date
Sat Sep 26 2026
Journal Name
Journal Of Economics And Administrative Sciences
تأثير القيادة الريادية في أدارة الأزمات التنظيمية بحث تحليلي في عدد من شركات وزارة الموارد المائية
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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
المهارات الناعمة للموارد البشرية ودورها في الاداء الاستراتيجي بحث ميداني في عينة من مديريات وزارة التربية
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The research aims to analyze the relationships of influence and influence between the soft skills of human resources and strategic performance, as the soft skills of human resources constitute the engine for all duties and operations carried out by the organization, and as a result of sharp changes in the environment, it was necessary for this organization to determine the most important financial and non-financial indicators that are required Approving it in achieving strategic performance to ensure its survival and continuity in work. The research problem was represented by a decrease in cognitive awareness of the importance of employing soft skills for human resources in achieving the indicators of strategic financial and non-

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Publication Date
Fri Jun 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
امكانية تكييف نظام الجودة في شركة الاسمنت العراقية وفقا لمتطلبات نموذج تاكيد الجودة iso9001 الخاص بنظام العمل والعاملين دراسة استطلاعية لاراء عينة من المديرين في الشركة
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امكانية تكييف نظام الجودة في شركة الاسمنت العراقية وفقا لمتطلبات نموذج تاكيد الجودة iso9001 الخاص بنظام العمل والعاملين دراسة استطلاعية لاراء عينة من المديرين في الشركة

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