The research aims to demonstrate the impact of tax techniques on the quality of services provided to income taxpayers by studying the correlational and influencing relationships between the exploited variable (tax techniques) and the dependent variable (the quality of services provided to income taxpayers), and in line with the research objectives, the main hypothesis of the research was formulated (there is a relationship Significance between tax techniques and the quality of services provided to income taxpayers) a number of sub-hypotheses emerged from this hypothesis that were stated in the research methodology, and a number of conclusions were reached, the most important of which were (through the use of the correlation coefficient at the level of significance (0.05) and the degree of freedom (28). According to the (T) test, it was found that there is a significant relationship between tax techniques, which are technology, hardware, people, communication networks, database, software and the quality of services provided to income taxpayers) and based on the research findings, the researcher recommends a set of recommendations, the most important of which is (focusing on addressing Weaknesses in the variables or elements of tax techniques that were clarified by analyzing the results of the questionnaire in a way that helps improve the quality of services provided to taxpayers.
Peaceful coexistence is not seen as a new topic of secretions of modern civilization, a requirement to solve the problems of our era or one of the indications of urgent immediate needs, rather, tolerance is considered basis for building a state. Therefore, we can touch on the principles and basics of tolerance in the Holy Qur’an, the speeches of the Messenger (may God bless him and grant him peace) and his hadiths, and the principle of brotherhood that he established
Supply Chain Management (SCM) attempts to a create a synchronization of the firm’s processes and those of the supplier to match the flow of materials, services, and information with the customer demand. Due to its importance, the SCM has become inevitable to modern companies. Therefore this research work has been conducted to set a theoretical and applied basis to assist the 1 AYAR factory in adopting the Electronic Supply Chain (e-SC). To accomplish that the searchers applied many tools such as: quantitative and qualitative analysis, process analysis, Visual Basic software, Monte Carlo Simulation to simulation the designed supply chain to compare its performance against the actual performance of the current supply chain
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The aim of this study is to find out the effect of reciprocal teaching on the fifth literary class pupils in acquiring the skill of geographic map reading. The researcher uses the partial experimental design/pre- post-test for two equivalent control and experimental groups.
The population of the study is represented by the fifth literary class pupils at a school of the Directorate of Education /Baghdad Karkh second. The sample is selected randomly as section (A) the experimental group and section (C) the control group. The sample total number is (60) pupils, (30) pupils for each group. The two groups are equalized in the following variables: IQ, age and the pupils’ previous geog
... Show Moreتعدُّ حقوق الإنسان من الأمور التي حثّ الدين الإسلامي على احترامها ومن الأمور غير مسموح المساس بها ، وإنّ إغفالها أو إهمالها أو تضييعها يؤدي الى نتائج خطرة
تضمّنت الاسطوغرافيا العثمانية التركية حول ثيمة محمية الج ا زئر في -
الفترة العثمانية مؤلفات صُبغت بعضيا بطابع الموالاة والتحيّز
تتطلب عملية التنمية الاقتصـادية في الدول النامية مبالغ كبيرة من رؤوس الأمـوال اللازمة لتنفيذ البرامج والخطط الاقتصادية، ولما كانت الاسـتثمارات التي تنفذها هذه الدول خلال حقبة معينة، تزيد على ما تم تحقيقه من موارد مالية محلية، فلابد أنْ يمول الفرق من خلال انسياب صافٍ لرأس المال الأجنبي (قروض ومساعدات) إلى الداخل خلال المدة نفسها، لغـرض سَدّ الفجوة في المـوارد المحلية المعدة للاسـتثمار، وعانت بعض د
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يتناول البحث جزاء الاخلال بالوعد بالتعاقد في ضوء تعديل القانون المدني الفرنسي بموجب المرسوم رقم 131 لسنة 2016
The weakness of the central rule at the reign of Shah Sultan Hussain who is regarded as the last Shah who governed the Safawi state near to its falling at the hold of Afghan in 1722 which is the main and the real factor for the economic collapse. The tribes of trade have faced stealing and robbery actions which have been compressed to a very big extent. This action was not the responsibility of Shah alone,
تضمن البحث تحقيق مخطوط"، سرور الفؤاد بالصافنات الجياد في معرفة الخيل
وأسمائياالشيخ محمد العمري" وكما ظاىر من عنوان المخطوط إنوُ يتناول الخيل، والخيل
موضوع ميم في حياة العربي قبل الاسلام باعتباره يمثل جزءاً من تفاصيل حياتو الملازمة لوُ
واعتماده عمييا ىذا أولاً وثانياً ماتحمموُ الخيول من معاني الفروسية والعنفوان وماتثيره في
الأنسان من حب الأقتناع والمتعة المتحققة من النظر إلييا وحبو لمسبق،