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The Impact of Availabilit of Tax Assessor Skils in the Development the Tax Investigation: An applied research in the General Authority for Taxes
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The research aims to reveal the availability of skills to develop the tax assessor when carrying out the tax examination process. The study was conducted in the branches of the General Tax Authority in the province of Baghdad (the General Authority for Taxes, Adhamiya branch, the General Authority for Taxes, Rusafa branch, Al-Bayaa branch, New Baghdad tax branch) was approved The descriptive approach to achieve the research objectives represented by answering the following two questions: 1- What are the necessary skills that should be available in the performance of the tax examiner? 2- Are the skills of developing a tax evaluator available? The two researchers used the closed questionnaire as a tool for their research. The questionnaire included five areas (cognitive skills, technical skill, self-management skills, professional skills and interpersonal skills). Each skill consisted of a number of paragraphs, as the total number of paragraphs reached (23) items distributed according to its fields, a random sample of (66) was selected from the research community represented by workers in the branches of the General Authority for Taxes. The results of data analysis using the statistical program were shown ( SPSS V.21) Cognitive skills, professional and technical competence, communication skill, self-management and interpersonal skill are available in the study sample. But it is not enough for the tax examiner to be able to reduce tax objections, improve the tax examination process, and confirm the credibility of financial reports, in addition to the weakness in the effectiveness of the tax examination process. This is due to several reasons, the most important of which is the limited number of cadres working within the field of tax examination, weakness In the application and interpretation of tax laws and legislation when preparing the tax return due to the lack of experience of some assessors.

The research reached several recommendations, the most important of which is the interest in the quality of students accepted to study in universities and the need to include accounting and financial standards within the curriculum and attention to the scientific qualification of the tax assessor through knowledge of legislation and tax laws, and increasing the number of examiners working in the assessment units in the branches of the authority in proportion to the size of the workload in the form Which makes time constraints the cornerstone of achieving quality.

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Publication Date
Sat Jul 01 2017
Journal Name
Al–bahith Al–a'alami
The impact of new media in social relations: (A field study on a sample of young people in Baghdad)
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Modern communication and media technology has pioneered new horizons and curried out deep changes in the various fields of social life, It effected enormously human communication as well.
Content one Who late the developments which have effected the social relations ،due to the new media ،especially Face book ,will certainly notice the far cry changes of the social relation net which has been effected ,in a way or another ،the accelerated development ،under the appearance of the so called the virtual society .
Face book has embodied the means – communication ,which has become an important turn point in the social communication .
It is the point the present paper tries to expose an discuss by a field study curried on a sam

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Publication Date
Sun Jan 11 2026
Journal Name
Al–bahith Al–a'alami
Persuasive Sentimental Method in the Electronic Newspapers of Terrorist Organizations - A research drawn from a Master Degree thesis
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The paper probes into minute identification of the data of the methods followed in the electronic newspapers that aim to promote terrorist organizations like Al Qaeda and ISIS to draw emotional empathy and sympathy with them.
The paper aims at identifying:
How emotional empathy was utilized by terrorists in E-newspapers.
How useful utilizing emotional empathy was in attracting supporters. The sample that is used in the paper is based on the opening articles of E-newspapers that propagate Al Qaeda and ISIS, e.g. (Sawtu el jihad) “The Sound of Fighting in the Name of God”, (Mua’skar el Battar wal Shamikha wal Khansaa) “Camps of Al Battar, Shamika, and Khansaa”, “Inspire” and (Thurwatu el Sanam, Dabiq, and Rumiyah)

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Publication Date
Tue Jan 02 2018
Journal Name
Journal Of Educational And Psychological Researches
The effect of recent technology on university students’ skills
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The study aims to identify the students’ attitudes toward recent techniques’ use in teaching; using power point software and data show to facilitate teaching approaches as well as following the approach of lecture in giving subjects, do these techniques facilitate, increase, and tackle the difficulties of subjects, do these attitudes positive or negative?, and to what extent these techniques raise up students’ motivation.   

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
An analytical study of the reality of chemical industries in Iraq for the period (1995-2007)
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Is the chemical industries of great importance for the economy of any country, through what is borne by these industries is an important part of the changes contained in the industrial output of transfer and, moreover, that these industries are overlaps and intricacies of sector-wide with the rest of the manufacturing sectors, with agriculture and services , through the offering of these industries produce Production requirements intervention such as chemical fertilizer used in the production of agricultural crops, in addition to the various areas for the use of phosphorus in the food industry, to the extent that it is difficult to find material Food preparation is not included i

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Publication Date
Thu Oct 01 2015
Journal Name
American Research Thoughts
Investigation of some Oral Strategies and their Development to the Iraqi EFL Learners` Performance.
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The present study deals with the effect of teaching oral Communication Strategies on English language learners. The use of oral communication strategies not only solves learners’ communication problems, but also enhances the learner’s interaction in target language, which in turn, improves their oral proficiency .The sample of this study is EFL students in the first stage at the Department of English Language, morning studies, College of Education /Ibn-Rushd .The sample of the study consists of (60) students distributed on experimental group(A) includes (30) students, and (30) students as control group(B). In order to achieve the aim of the study, and to gain a closer idea about the impact of teaching oral Communication Strategies on th

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Measure the effectiveness of the Balanced Scorecard strategic performance management in public institutions of Jordan )An Empirical Study on the Social Security Corporation – Irbid(
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The goal of this research to identify a set of criteria that can be measured on the basis of which the effectiveness of the application of the Balanced Scorecard in the Jordanian Public Institutions in order to identify the basic requirements to ensure the application of balanced performance measures. The study population consisted of the staff of the Public Institution for Social Security - Irbid of directors of departments and heads of departments and administrative staff, was the use of a random sample of (50) an employee and the employee. The questionnaire was used as a tool to collect data, and as a result of subjecting these standards for the field test and the use of statistical analysis tools to the results of the study c

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Publication Date
Tue Jul 01 2014
Journal Name
Political Sciences Journal
Kurdistan Workers' Party (PKK) and its role in the evolution of the Kurdish issue in Turkey from 1991 to 2013
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حزب العمال الكردستاني ودوره في تطوير القضية الكردية في تركيا من 1991-2013

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Publication Date
Sun Jan 11 2026
Journal Name
Journal Mustansiriyah Of Sports Science
The Impact of an Educational Curriculum according to the Five-year Learning Cycle on Some Offensive Skills in Basketball for Female Students
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Modern trends have appeared recently in educational thought that call for the achievement of the outcomes of the educational process. Some of these trends are the development of individual thinking skills, considering the individual differences, and learning basic skills. The five-year learning cycle is one of these models. It is called as five-year learning cycle because it passes through five stages. These five stages are: (operate - discover - clarify - expand – Evaluate), which make the learner as the main axis for activating thinking processes. This can be done by organizing study materials through research, investigation, and identifying concepts by himself, as in learning sports skills that depend on motor performance and teamwork,

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Publication Date
Sun Jan 11 2026
Journal Name
Al–bahith Al–a'alami
"THE COMMUNICATOR AND THE FACTORS INFLUENCING HIS JOB IN UNIVERSITY PRESS": " A survey study of the managers of administrative departments of public relations and media at Iraqi Universities. "
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The research problem lies in the lack of accurate scientific perceptions concerning the reality of the communicator and the factors influencing his job. The research is aimed at introducing the communicator in the university press, clarifying the obstacles facing him, and uncovering the level of his job satisfaction and his visions of developing his work.

The researcher adopted the survey method in the collection, analysis, and interpretation of the data using a questionnaire.

 A set of results and conclusions has been reached, most importantly are:

 

*The communicator performs multiple missions including writing, editing, and collecting info

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Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
Turkish Policy Towards Africa in the Era of the Justice and Development Party
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Turkish policy towards Africa witnessed important developments over time that began before the Ottoman era and then developed during the Ottoman era when the Ottoman state played an important role in maintaining security by confronting Portuguese interventions in North Africa and sending military aid. Thus, the Ottoman state was able to develop its policy towards Africa for important considerations based mainly on the employment of the religious factor and the spread of Islam for the African acceptance of the Ottomans in the African territories and thus, achieve economic, strategic and political motives. Later, these relations declined in the Republican era due to the weak political and economic potential of Turkey on the one hand and th

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