Preferred Language
Articles
/
jpgiafs-1051
The Impact of Availabilit of Tax Assessor Skils in the Development the Tax Investigation: An applied research in the General Authority for Taxes
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
The impact of complexity management on dynamic capabilities: a survey at some private colleges
...Show More Authors

 

This research aims to understand complexity management and its impact on the use of the dynamic capabilities of a sample of private colleges.  Private colleges are currently facing many crises, changes, unrest and high competitive pressures.  Which is sometimes difficult or even impossible to predict.  The recruitment of dynamic capabilities is also one of the challenges facing senior management at private colleges to help them survive and survive.  Thus, the problem of research was (there is a clear insufficiency of interest in Complexity Management and trying to employ it in improving the dynamic capabilities of Colleges that have been discussed?). A group of private colleges was selected as a

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
An Investigation of the Relationship between Writing Achievement and Writing Strategy Use by Secondary School Students
...Show More Authors

Basically, this study aims to identify the extent to which Iraqi secondary school students use writing strategies and how proficiency level and students gender could affect writing strategy use. The study also examines the relationship between writing achievement and writing strategy use among Iraqi secondary school students. For this purpose, 140 Iraqi secondary school students were selected randomly from six different schools. Petric and Czarl’s questionnaire (2003) was adopted in the study as an instrument to collect the needed data. A software of SPSS used to analyze the collected data. The findings revealed that secondary school students appeared as low users of writing strategies; low proficient students do not show a sta

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 13 2023
Journal Name
International Journal Of Professional Business Review
The Reality of Local Investment in Iraq and Prospects for its Development: a Case Study in the Baghdad Investment Commission
...Show More Authors

Purpose: This research is to identify the most important challenges for the local investment commissions and to develop solutions and proposals to encourage local and foreign investment in local governments in Iraq (the Iraqi provinces are irregular in the region).   Theoretical Framework: This research suggests a conceptual framework for the local investment commissions in order to solve their problems, the most important of which was to identify the most critical challenges which are facing the Baghdad Investment Commission BIC and how to overcome them.   Design/The methodology approach: Research involved a mixed-methods approach through two stages. During the first stage, the researcher gathered quantitative data from all inves

... Show More
View Publication
Scopus Crossref
Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The role of moral values in the tourism service ,An analytical study
...Show More Authors

Business Ethics play a major role in explaining the behavior of those interested in the management of tourism enterprises in the field of management gains, which sometimes turn to manipulation in the specification of the service of tourism and influence in the technical characteristics at the expense of the brand and market share, as well as misleading beneficiaries about the fact that the performance of the service of tourism, may depend activities tourist dramatically when submitting and sharing various services on the types of mutual relations the framework for moral distinct, in interaction or direct contact between producers of tourism services and tourists or their beneficiaries, in order to provide comfort and recreation a

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Oct 01 2006
Journal Name
Modern Sport
The effect of using a treadmill with different incline angles in developing some functional variables among Diyala University basketball team players
...Show More Authors

تعد لعبة كرة السلة من الألعاب الرياضية التي تحتاج متطلبات بدنية ووظيفية خاصة بها، وذلك من خلال الانتقال داخل الملعب بالكرة أو بدونها والسبل للتخلص من ملاحقة الخصم أثناء الدفاع وكيفية المناورة أثناء الهجوم مع إجادة التصويب بكافة أنواعه داخل الملعب، ومن هنا تكونت مشكلة البحث في كيفية تطوير تلك العوامل الوظيفية والتي لها الأثر في الارتقاء بمستوى أداء اللاعب أثناء اللعب، وعن طريق استخدام الباحثان لطريقة جهاز ا

... Show More
View Publication Preview PDF
Publication Date
Tue Jul 20 2021
Journal Name
Materials Science Forum
Investigation into the Distribution of Erosion-Corrosion in the Furnace Tubes of Oil Refineries
...Show More Authors

Crude oil is one of the most important sources of energy in the world. To extract its multiple components, we need oil refineries. Refineries consist of multiple parts, including heat exchangers, furnaces, and others. It is known that one of the initial operations in the refineries is the process of gradually raising the temperature of crude oil to 370 degrees centigrade or higher. Hence, in this investigation the focus is on the furnaces and the corrosion in their tubes. The investigation was accomplished by reading the thickness of the tubes for the period from 2008 to 2020 with a test in every two year, had passed from their introduction into the work. Where the thickness of more than one point was measured on each tube in the sa

... Show More
Scopus (6)
Crossref (7)
Scopus Crossref
Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
The Impact of Dialect Difference in Multifaceted Grammatical Rules
...Show More Authors

Among the issues that preoccupied ancient and modern grammarians is the phenomenon of grammatical disagreement among grammarians and their differences in many grammatical issues that many of them go back to the phenomenon of dialectical difference, so this filled our thinking with a lot of things that led us to look at the side of the reasons for this grammatical difference, and here lies the significance of research to know that it is a linguistic phenomenon dealing with the living language used among the Arabs and linguistic phenomena that reflect linguistic reality as well. Thus our chagrin determination in research and investigation in this issue is the scarcity of dialectical studies at the compositional grammar side, and the lack o

... Show More
View Publication Preview PDF
Publication Date
Mon Mar 01 2010
Journal Name
College Of Education For Women Journal
The Quest for an Ideal Beauty in Toni Morrison The Bluest Eye
...Show More Authors

In The Bluest Eye (1970) , Toni Morrison addresses a timeless problem of white racial dominance in the United States and points to the impact it has on the life of black females growing up in the 1930's. Morrison in this novel explores how Western standards of ideal beauty are created and propagated with and among the black community. The novel not only portrays the lives of those whose dark skinned and negroid features blight their lives; it also shows how the standards of white beauty are imposed on black youth to cause a damage of one's self-love and esteem which usually occurs when beauty goes unrecognized

View Publication
Publication Date
Sun Oct 07 2012
Journal Name
Journal Of Educational And Psychological Researches
Core Thinking skills for the kindergarten children, according to some variables
...Show More Authors

The study aimed at the following:

    Identify the differences in average scores core  thinking skills kindergarten children by variable sex (male - female), and by variable age (5.6 - 5.11).

To achieve this researcher adopted a standardized test of core thinking skills for the kindergarten children, which was built and standardization by the researcher Meyada Asaad Mussa 2012 . applied test on a sample of (814) ) boys and girls who were randomly chosen form,  from directorates of Baghdad Education Adoption of the proportional distribution.

    

... Show More
View Publication Preview PDF
Publication Date
Thu Jun 20 2019
Journal Name
Baghdad Science Journal
The Impact of Agile Methodologies and Cost Management Success Factors: An Empirical Study
...Show More Authors

Software cost management is a significant feature of project management. As such, it needs to be employed in a project or line of work. Software cost management is integral to software development failures, which, in turn, cause software failure. Thus, it is imperative that software development professionals develop their cost management skills to deliver successful software projects. The aim of this study is to examine the impact of cost management success factors with project management factors and three agile methodologies – Extreme Programming (XP), Scrum and Kanban methodologies which are used in the Pakistani software industry. To determine the results, the researchers applied quantitative approach through an extensive survey on

... Show More
View Publication Preview PDF
Crossref (4)
Clarivate Crossref