Preferred Language
Articles
/
jpd-151
the role of the economy in protecting the environment from pollution and decision_making
...Show More Authors

The economic dimensions of environmental issues are complex and unclear in many cases, there is a kind of confusion in the real relationship between economic growth and environmental regulations. Many of the negative environmental impacts are accompanied by human activities and urban and industrial development in the city, and that many of the projects that did not take into account the environmental factors during the planning and implementation of them can be detrimental, as well as natural environments, archeological sites, historical or scientific value, aesthetic or educational. It also describes the Global Environment Outlook that if current trends continue, population growth, economic growth and consumption patterns, the pressure steadily on the natural environment is increased. Environmental gains may be lost and improvements phenomenon as a result of the increased speed of pollution renewable resource base of land. However, it can slow down the trend of environmental degradation and the transfer of economic activity to more sustainable patterns through public policies to modify the options and development trends, levels and consumption patterns.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The efficiency of the tax examiner and its impact on reducing the risk of tax evasion
...Show More Authors

The research dealt with the effect of the tax examiner's efficiency in detecting tax evasion, as the research problem dealt with tax evasion, especially in Iraq, for many reasons and factors, including those related to tax administration represented in administrative corruption and the complexity of procedures in the tax accounting process and failure to achieve justice in the tax treatment, including the taxpayer himself, as he tries to evade for reasons Related to the level of tax awareness, loss of confidence in the tax administration, and reasons related to the state's inability to manage the services file well and its ability to achieve the set goals, This reflected negatively on the emergence of some of the consequences of

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
What are the unique words used in the Holy Qur’an
...Show More Authors


Summary:
We are aware that we cannot reach a correct level of understanding of the Arabic language without using the Quran as our main source in our research. Since the word of the Quran that put an end to all words which kneeled before it all the phrases that lead to the showcasing of the Arabic language in its best self.
Arab scientist realized this truth and gave all their attention to the singular and created from it an important subject for their research in the origins of the language and the science behind. Thus, since they dealt with the structure and studied the significance of the context through the use of vocabulary. Therefore, researching Islamic words or the “surat” mentioned in the Qur’an was necessar

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Sep 02 2022
Journal Name
Resmilitaris
Analysis of the relationship between the internal public debt and the public budget deficit in Iraq for the period from 2010-2020
...Show More Authors

The study aimed to analyze the relationship between the internal public debt and the public budget deficit in Iraq during the period 2010–2020 using descriptive and analytical approaches to the data of the financial phenomenon. Furthermore, to track the development of public debt and the percentage of its contribution to the public budget of Iraq during the study period. The study showed that the origin of the debt with its benefits consumes a large proportion of oil revenues through what is deducted from these revenues to pay the principal debt with interest, which hinders the development process in the country. It has been shownthat although there was a surplus in some years of study, it was not

... Show More
Scopus
Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Effect of the application of IFRS 15 "Revenue from contracts with customers" on the quality of financial reporting
...Show More Authors

Abstract

This study aims at identifying the impact of the application of IFRS 15 "Revenue from contracts with customers on the quality of financial reporting, through application to faculty members in the accounting departments of Iraqi universities and auditors. The problem of the study was the multiplicity of accounting rules and standards Which deals with the issues of revenue recognition , as well as the lack of consistency of most of them with the common framework of financial accounting, which results in low quality of financial reporting in the current financial statements, where the formulation of one hypothesis was the lack of relationship of significant significance The application of IFRS 15 "Recognition of rev

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Economics And Finance Studies
THE ROLE OF COSTING TECHNIQUES IN REDUCTION OF COST AND ACHIEVING COMPETITIVE ADVANTAGE IN IRAQI FINANCIAL INSTITUTIONS
...Show More Authors

Scopus (14)
Scopus
Publication Date
Fri Sep 30 2022
Journal Name
College Of Islamic Sciences
Educational Purports concluded from Verse No. 22 of Azzaryiat Surra/“And in the heaven is your provision, and that which you are promised”
...Show More Authors

This research investigates the meanings and significance of the verse and the concluded educational purports. The expression “And in the heaven is your provision” signifies the deism of Allah. This research introduces the what have been said by Quran Explainers about meaning of Heaven & Provision. It introduces also the meaning of the sentence “which you are promised” and its concluded educational purports. This research discuses the role of educational institutions as well as the family and mosques in connecting Muslims and their children with the promise given by Allah.

Provision is guaranteed for all people if moral and material causes have been considered.

Key Words:

Purports – Educational – Co

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the reserve requirement ratio in the activity of the bank credit: Applied Research in a sample of Iraqi private banks
...Show More Authors

The research topic (The Impact of the Compulsory Reserve on the Banks Credit-an applied  research on    a sample of Iraqi banks), was chosen on basis of the Iraqi  private Banks attempts to increase their credit activities in hope to gain more profits.This coincided with  the CBI aim to back the private banking market.It is thus apparent why the CBI issued its regulation to those banks to increase their capitals up  to IDB250. On the other hand,the CBI acted as an obstacle in the way of increasing the private banks of their capitals,that is by implementing the quantitive  monetary tool  so called the compulsory reserve.This is why we intended to overlook at this contradictional  problome

... Show More
View Publication Preview PDF
Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Role of Some Inflammatory Markers (IL-6 and CRP) in the Pathogenesis of Acute Coronary Syndrome in Iraqi CCU for Heart Diseases
...Show More Authors

In this work an enzyme linked immunosorbent assay (ELISA) technique has been used for detection of some inflammatory markers in serum of acute coronary syndrome (ACS)-Patients Admitted to the cardiac care unit (CCU) of Iraqi Centre For Heart Diseases and Ibn AlNafees Teaching Hospital. The present method includes quantitative measurement of interleukine-6 (IL-6) and C-reactive protein (CRP), as their increase during symptoms may be responsible for identifying the mechanism of myocardial damag, in addition to their best performance than other quantitative tests perhaps due to their association with atherosclerotic process that belongs to the endothelial dysfunction. Aim of this study is to estimate the prevalence and correlation of IL-6 w

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Nov 03 2020
Journal Name
Modern Sport
The effect of using multimedia in learning the skill of passing from the bottom of volleyball
...Show More Authors

The aim of the research is to:. Preparation and implementation of special educational units using multimedia to learn the skill of scrolling from below. 2 to recognize the impact of the use of multimedia in learning the skill of scrolling from below. 3 to identify the differences between the tests after the two groups research in learning the skill of passing from the bottom volleyball. The research represented the students of the first stage and the sample of the research was drawn randomly and the number of (50) students were divided into two experimental and control groups and each group (25) students were used standardized tests and conducting pre-tests and the implementation of the main exp

... Show More
View Publication
Crossref
Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Designing system cost for water pollution plants in mayoralty of Baghdad
...Show More Authors

          There is an increase in the need for cost accounting in all organizations and from different sectors to provide detailed information to the totals of financial accounting, first and help solve problems associated with inventory and analysis, tabulation and allocation of cost elements II and do the planning process and provide the necessary oversight and help to take the right decisions such as pricing decisions that need to Information cost accounting.
And suffer most of the non-governmental organizations from the lack of a cost accounting system provides information on the cost of service in these organizations and the department research sample circle v

... Show More
View Publication Preview PDF
Crossref