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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 Jun 01 2022
Journal Name
Political Sciences Journal
Means of activating the role of civil society institutions in Iraq
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    The concept of civil society is one of the relatively recent concepts that have emerged clearly on the political and social arena especially in European countries, where it effectively contributes to the process of democratic transformation through the multiple roles and functions that it exercises, and acts as mediator between the state and the individual. Civil society in essence works to bring about change in society whether it is political, economic, social or cultural .The civil society appeared in Iraq after 2003, as is the case with many concepts that entered Iraq and took upon themselves the building of a democratic Iraq .Accordingly civil society institutions are the entity capable of rebuilding the Iraqi personal

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Natural gas in Iraq between burning and licensing rounds
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The research aims to shed light on the importance of Natural gas as a National wealth is not being used optimally to be a financial resource is important to Iraq in addition to Oil, as well as could be used as an important Source of Energy, instead of burning gas is a waste of wealth and Contribute to the contamination of the environment. Research Reviews the importance of Natural gas, where is currently about a quarter of global energy consumption. Then deals with the reality of the gas industry in Iraq and winning because of the volume of waste incineration, which reached a rate (45%) of the gas Associated with oil, where Iraq is fourth globally in Terms of the amount of gas Burned. Finally, this paper discusses the future of n

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Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Planner And Development
Affordable Housing Policies in Iraq and Jordan
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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Problematic of Non Performing Banking Loans in Iraq and the Methods of Treatment
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The banking system considered as one of the most important intermediate circle between creditor and debtors it is mean the most important funding rings in economic activity, whether finance takes the a consumer or investment form and therefore it is the main base to stimulate economic activity both on the demand side, both consumption and investment and therefore of the main motivating factors for economic growth.

The banking system depends in achieve its goals on the grants and loan recovery, or what is known credit process and according to what the importance referred to the role of the banking system, it is important to ensure the safety and efficiency of the mechanisms of banking device and safety is

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Female education in Iraq 1921-1958 - A historical Study-
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In spite of the foundation of Iraqi state in 1921 and the formation of the new features of
the modern state, however, the inherited costumes and traditions sustained in the conservative
society. But due to the development that inflicted to the Iraqi society and the development of
the staff in all fields and requirement conducting to female learning. After WW II and the
1950s, women get out of their houses to seek learning by approaching the doors.
What is positive about that phase was the formation of the College of Queen A'liya
which is regarded as a positive indicator. In any case the Iraqi family encouraged women to
be indulged in higher education. Calling the college Queen A'liya

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Publication Date
Tue Jan 14 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
التهرب الضريبي واثره على التنمية الاقتصادية في العراق
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Highlights the role of taxes in being a major source of funding sources internal economic and social development, and then, any decrease in tax revenue caused by tax evasion, for example, would weaken the government's ability to finance their investments and core financing private sector investment as a result of reduced ability to increase their reserves's cash banks, as well as the weakening of the effectiveness of tax evasion taxes as a tool to guide economic activity in the framework of service for development, and to achieve justice. And the statement of the reasons for and methods of evasion mandated to pay the tax due on them, whether legitimately or illegal with the statement of the proposed methods to tackle tax evasion and elim

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Publication Date
Sun Jan 02 2005
Journal Name
Political Sciences Journal
لمحة عن حالة حقوق الانسان في كوردستان العراق
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لمحة عن حالة حقوق الانسان في كوردستان العراق

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Publication Date
Sun Jul 02 2017
Journal Name
Journal Of Educational And Psychological Researches
أزمة النزوح والأمن الانساني في العراق "تحديات التكيف ومخاضات الانتماء" " دراسة ميدانية للأسر النازحة في بغداد واربيل "
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In recent years, the attention of the international community and intergovernmental and non-governmental organizations has grown into a new dimension of population displacement, called displacement within the country as a result of conflicts and the expansion of tacit groups, using sentences to describe such conflicts as "identity-based conflict", "ethnic conflict" "Sectarian conflict", in an attempt to determine the nature and characterization of those conflicts. In such conflict-stricken conditions, the value of a citizen - a person not directly involved in the conflict - is measured by the potential gains that that person has made to the conflicting parties, as civilians have been indirect victims of military operations, Favor

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Publication Date
Fri Sep 03 2010
Journal Name
Journal Of The College Of Education For Women
Analysis of Grammatical Forms and Semantic Functions of Hedging in Political Discourse: American Presidential Debate: تحلیل نماذج نحویة ذات وظائف دلالیة مستعملة في الخطاب السیاسي بوصفھ اسلوباً تحوطیاً: المناظرة الرئاسیة الاولى في الانتخابات الامریكیة
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Hedging is a linguistic avoidance of full commitment or precision. It is the use of a vague language. The main objectives of this study are to

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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Physical Education
ضعف مستوى الاداء الخططي للاعبي اندية دوري النخبة العراقي للموسم الرياضي 2015/2014 من وجهة نظر المدرب المحلل بكرة القدم
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