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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
Thu Dec 29 2022
Journal Name
مجلة نسق
مساهمة الجمعية الجغرافية الامريكية في تطور علم الجغرافية المسيرة التعليمية (أنموذجاً)
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تهدف الدراسة الى بيان اهمية ودور الجمعيات الجغرافية عموما والجمعية الجغرافية الامريكية في تطور علم الجغرافية ومساهمتها الفعالة في رفع شأن الجغرافية من خلال البحوث النظرية والتطبيقية التي قدمتها وانتاج علماء وباحثين ومستكشفين ساعدوا في ارثاء الجغرافية في تحديث وتطوير علم الجغرافية ولها الفضل الكبير في تحديث المسيرة التعليمية لكافة المراحل وجاء هدف هذا البحث ليوضح ذلك وما احدثته من تغيير في مسيرة التعليم و

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Publication Date
Mon Dec 30 2024
Journal Name
حوليات أداب عين شمس
واقع اليهود في امريكا في نتاجات روبن فالنرود الادبية رواية " بين اسوار نيويورك " انموذجا המציאות של היהודים באמריקה ביצירותיו הספרותיות של ראובן ואלנרוד.. הרומן "בין חומות ניו …
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Publication Date
Mon Dec 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
إيجاد الحل المقبول (الممكن) والأمثل لأنموذج البرمجة الخطية في ظل عدم تحقق شرطّي الإمكانية والأمثلية
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تعد البرمجة الخطية عاملاً مؤثراً وفعالاً في عملية صنع و إتخاذ القرار عندما تكون الموارد متاحة أو متوفرة لكي تعطي أهدافاً معينة ، وتكمن البرمجة الخطية في حل وتقييم الانشطة أو الفعاليات عند تطبيق إحدى أدواتها وهي الطريقة المبسطة العامة ، التي يكون فيها الحل مقبولاً (ممكناً) ويجب التوصل الى الحل الامثل عندها تسمى بالطريقة المبسطة الاولية أو يكون الحل فيها أمثلاً ويجب التوصل الى الحل الم

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Publication Date
Wed Dec 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
التنبؤ بالأحتياجات من أدوية الأمراض المزمنة والمحافظة على المال العام* دراسة تطبيقية في دائرة العيادات الطبية الشعبية
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Abstract                                                                                

The health section is considered to be one of the most important section in the  field of service economical and social unit because of its concern in the life of human begin and society and the  process of determining t

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Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The level of Trends banking leaders towards organizational confidence and its and reflection on the dimensions of the strategic position: An applied research in Egypt in Al-mansour Investment and the Business Bay
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The aim of this research is to show the level of banking leadership trends in the importance of  organizational  confidence and its reflection in the dimensions of the strategic position the research was applied in a bank (Al- Mansour Investment, Business Bay), and the Questionnaire Was adopted as a tool to collect data and information from the number of the sample (15) who are in allocation (Department Manager, Department Manager Department Manager, Division Officer, Unit Officer) and he used the statistical program (spss) to calculate (standard deviation, arithmetic mean, percentages, regression, analysis,F-test coefficient of determination R2, Coefficieent, square Kay and the research reached a number of conclusions, the mos

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Adoption of Membership Level for Critical Activities In Knowledge Chain Model Building An Investigation Analytical Study Depending on Fuzzy Logic Architecture for Organizations Pushed by Knowledge
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Abstract

   The aim of this research is to concentrate on the of knowledge management activities, initial activities: (Acquisition, Selection, Generation, Assimilation, Emission) knowledge, and support activities: (Measurement, Control, Coordination, Leadership) that is manipulate and controlling in achieving knowledge management cases in organization, that’s is leads to  knowledge chain model, then determining the level of membership for these activities to knowledge chain model in a sample of Iraqi organization pushed by knowledge (Universities). The research depends on check list for gaining the data required, theses check list designed by apparently  in diagnosing research dimensions and measurem

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The efficiency of Using Attribute and Performance- Based Activity Methods to Raise the Level of Control Deviation A field study in Jaber Bin Hayyan Factory
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Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles

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Publication Date
Fri Jul 24 2026
Journal Name
Al–bahith Al–a'alami
The Boundary between Advertisement and Mass Media Overlapping Levels in the Press (The Case of Iraq)
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The advertisement is important in maximizing the resources of journalistic institutions. It helps them to perform their duties and also establishes their independence. However, this type of communication has often overlapped with other types of communication, including media and publicity.

Those in charge of the press bear responsibility in this regard, as some of them harness the advertisement for personal purposes; or detrimental to media content. Many communication authorities have drawn attention to the danger of confusing the concepts and levels of the three activities and have moved towards establishing rules to reduce overlap between them.

The aim of this research is to try to disengage the concept of advertising,

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Publication Date
Sun Jun 27 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Level of Depression and Anxiety among School Age Children with Acute Lymphoblastic Leukemia under Chemotherapy Treatment at Pediatric Teaching Hospitals in Baghdad City
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Objective(s): To assess the level of depression and anxiety among school age children with acute lymphoblastic leukemia under chemotherapy treatment and to find out the relationship between the level of depression and anxiety among the affected children and their demographic characteristics.
Methodology: A cross-sectional study was conducted on school age children both gender having acute lymphoblastic leukemia under chemotherapy treated and their age between 6 years to 12 years. The study started from the period of September, 19th 2020 to March,1st 2021. Non-probability (Purposive) sample of (114) children with acute lymphoblastic leukemia under chemotherapy was selected in attending hospital wards, outpatient and counseling clinics

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Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of Cognitive-Behavioral Guidance Program in Reducing the Level of Addiction on Social Media in a Sample of High School Students in Karak Schools
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Abstract

The current research aims to develop a guidance program suitable for high school students and apply it to them in order to ensure the reduction of addiction to the use of different means of communication. The researchers used the scale of addiction to the means of communication (SAS) to measure the level of addiction as well as to identify the impact of the proposed guidance program in reducing the degree of addiction to communication. It was applied to a sample of (20) female students divided equally into two groups: an experimental group of (10) female students and a control group of (10) female students from the secondary level in a school under the department of education in the education of the alma

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