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Rooting Governance and its Legal Nature
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Tax governance is a set of legal means that directs the tax administration to deal in good faith with taxpayers based on transparency, integrity and accountability while ensuring the achievement of tax justice and works to introduce advanced means by which it deals with all stakeholders.

      In this study, we try to explain its rooting and legal nature by shedding light on the position of some international organizations and their internal legislation in the context of public finance.

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Research In Social Sciences & Humanities
Corporate Governance: Article Review
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The purpose of this article is to provide a comprehensive definition of corporate governance and to review the existing literature on the subject. The researchers examine various corporate governance theories, including agency theory, stakeholder theory, and resource-based theory. The study concludes by emphasizing that the primary goal of corporate governance theories is not to examine how managers govern but rather to analyze how governance operates in an company.

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Economics And Finance Studies
INTEGRATION BETWEEN COBIT AND COSO FOR INTERNAL CONTROL AND ITS REFLECTION ON AUDITING RISK WITH CORPORATE GOVERNANCE AS THE MEDIATING VARIABLE
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Scopus (25)
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Publication Date
Thu Dec 18 2025
Journal Name
Al–bahith Al–a'alami
ACADEMIC TRAINING IN MEDIA AND COMMUNICATION SCIENCES AND ITS RELATIONSHIP TO MEDIA PRACTICE:: (Reading In The Nature Of The Relationship: Integration Or Separation)
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The aim of this scientific study is to diagnose the nature of the relationship between academic education in the field of media, communication and media practice. The university offers theoretical and practical lessons to students on the concepts of communication sciences, theories, models, legislations, ethics, and techniques over three years or more. And the diploma in the field of communication and Media Sciences gives students the opportunity to work in the field of journalism and media in the future, this is what many academics and media thinkers in Algeria believe, while another trend sees the exact opposite: The study of information and communication sciences within the university in the form of theoretical lessons cannot contribu

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Crossref
Publication Date
Sun Dec 01 2013
Journal Name
Political Sciences Journal
Arab political systems: the problems of politics and governance Entrance
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Arabian Political Regimes: Problems of Policies and Rule; An Introduction to Interpreting (The Arabian Spring) The Arab Region witnessed, since 2011, critical changes overthrew a group of Arab regimes in some of its countries, and the reaction of these changes are still going on up to now. These changes were given lots of justifications and interpretations. The current study tries to concentrate on the most important problems which were due to what was known as (The Arab Spring). The study proposes that the crisis which the countries of the area are exposed to is not spontaneous in many of its aspects. It is totally a crisis of rule and policies. Because it is a reflection of the nature of authority in the Arabian regimes on the one hand

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of the Real Estate Tax in Maximizing Tax Revenues : applied research
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Tax revenues are considered one of the important sources of public revenues for the state as one of the tributaries that finance the public treasury to implement development plans. Real estate taxes are one of the sources of obtaining tax revenues in the state, as it follows that there are a number of factors that affect these revenues, which requires the development of necessary solutions and recommendations to address the resulting effects. Accordingly, this research sheds light on tax revenues in general and real estate tax revenues in particular to indicate the extent of their contribution to the total tax proceeds, as the tax proceeds of the real estate tax were analyzed into the total tax proceeds for the years (2017-2021). A numbe

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Publication Date
Sun Dec 31 2023
Journal Name
College Of Islamic Sciences
The heart between the scientific and legal concept
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summary of the research

The heart is the pine-shaped flesh on the left side of the chest. The moral gentleness in this flesh is called the home of perception, reason and understanding, as well as the place of desires and passions, so it turns between one desire and another between good and evil. As for its parts, it consists of four main parts called chambers, two rooms on the right As for the two chambers below, it is called the ventricle, the heart works regularly and accurately to pump blood and distribute it to all parts of the body and vital organs. And the Holy Quran divided the types of heart into two main types of healthy hearts, which are types (healthy, hidden, living....)

And the second type is sick hea

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Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluating the extent of the response of the tax administration leaders towards the concept of the strategic lens and its relationship to tax pioneer performance: Applied Research in the General Authority for taxes
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The aim of the research is to evaluate the response of the researched leaders towards practicing the concept of the lens, which is its dimensions with (stakeholders, resource mobilization, knowledge development, culture management) and the nature of its relationship to tax pioneer performance represented in its dimensions (strategic direction, leadership indicators, growth, renewal and modernization, efficiency, Effectiveness) The questionnaire was approved as a main tool in collecting data and information from the sample members in the General Authority of Taxes, which number (91) Who are on (M. General Manager, Division Director, Deputy Director, Senior Division Director, Deputy Director, Second Division, Division Officer, M. D

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Publication Date
Wed Sep 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of the law of amending the unified pension law No. (26) of 2019 on the size of tax revenues An applied research on a sample of Iraqi public universities: أثر تطبيق قانون التقاعد الموحد رقم (26) لسنة 2019 على حجم الايرادات الضريبية
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The contribution rate of tax revenues in the federal budget is very small compared to the rate of contribution of oil revenues and this leads to negative repercussions on the Iraqi economy and the budget becomes a prisoner of high and low oil prices, and this is a problem that needs to be studied to know the extent of the impact of economic and political decisions on the size of tax revenue and The research goal is determined in studying the effect of amending the Unified Law No (26) of 2019 on the size of annual tax revenues .                                   &

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Publication Date
Fri Mar 07 2014
Journal Name
Annals Of Applied Biology
High throughput screening of rooting depth in rice using buried herbicide
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Abstract<p>Root research requires high throughput phenotyping methods that provide meaningful information on root depth if the full potential of the genomic revolution is to be translated into strategies that maximise the capture of water deep in soils by crops. A very simple, low cost method of assessing root depth of seedlings using a layer of herbicide (<styled-content style="fixed-case">TRIK</styled-content> or diuron) buried 25 or 30 cm deep in soil‐filled boxes of varying size is described that is suitable for screening hundreds or thousands of rice accessions in controlled environment conditions. Variation in cultivar sensitivity to the herbicide when injected into pots was detected but con</p> ... Show More
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Publication Date
Thu Jun 15 2023
Journal Name
Journal Of Legal Sciences
الحماية القانونية لبرامج الحاسوب
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تعد برامج الحاسوب احد ابرز ملامح التقدم التقني في مجال تكنلوجيا المعلومات والتي أثارت العديد من القضايا الجديدة لم تكن موجودة منذ منتصف القرن العشرين ومن بين هذه القضايا حق التأليف وبرامج الحاسوب، وما يستتبع ذلك من ضرورة وجود نصوص قانونية تبين مدى الحماية القانونية التي يتمتع بها المبتكرون وضوابط استخدام هذه البرامج من قبل الغير، ولا يزال الجدل قائماً حول الطبيعة القانونية لبرامج الحاسوب بين من يرى خضوعها

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