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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
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
The contemporary vision of marketing And its impact in crystallizing the chances of success of the new product
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The current research aims at identifying the new marketing directions that in the picture because if the changes and challenges that face the business nowadays, these effect on the future of the new product.

The problem of the research concentrate on the new marketing activities and how to make it appropriate between the product and the market's need, and to fulfill the needs and desire of the customer and it's importance for achieving the economical goals of the organization for a long relationship with the customer.

The resume of the research is about the impact of nowadays marketing and it's effect on knowing the customer instead of concentrating on the important roll of mark

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
(Quality and originality in scientific research from the point of view of the participants in the course (qualification of scholars of Bayt al-Hikma)
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Research aims (Quality and originality in scientific research from the point of view of the participants in the course (qualification of scholars of Bayt al-Hikma) To find out how satisfied the participants about the training course held by the house of wisdom (research community), To develop and maximize the capacity of researchers in the field of writing scientific research, As well as establishing frameworks and concepts and standards related to quality and authenticity scientific research, The role played by this kind of research in the service of the movement of the human journey towards progress and prosperity.

On this basis was the research community, their number was (23) common t

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Publication Date
Sun Apr 03 2016
Journal Name
Journal Of Educational And Psychological Researches
The effect of a counseling program to develop the skills of friendship among introverts children
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Some children are suffering from introversion in kindergartens , so it must be confront and obviated by specialists because it will inevitably lead to unsatisfactory results reflect negatively on the individual and the community together . And the introvert child is a miserable child incapable of social interaction or give - and - take with colleagues , lack of integration of the child to life leads to the obstruction of  participation with his peers in various activities.     Introversion  causes a real emotional deficit to the children of kindergartens which limits of possibility of their intellectual development and mental growth and that because of their isolation and poor focus in education

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Publication Date
Tue Jan 02 2018
Journal Name
Journal Of Educational And Psychological Researches
The effectiveness of educational design design according to the theory of Ozbal in the acquisition of geographical concepts among the pupils of the fourth primary in the geography and development of their habits of mind
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Summary The objective of the research is to learn the design of a learning educational learning according to the theory of Ausubel in the acquisition of geographical concepts among the students of the fourth primary in the field of geography and the development of their habits of mind. To achieve this, the researcher relied on the two hypotheses the researcher used the design of equal groups the first experimental group was studied according to the design educational educational learning according to the theory and the other is an officer according to the traditional method. The research community consists of fourth grade pupils in primary school day for girls in the Directorate of Education Baghdad, Al-Rusafa, the third academic year 20

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Publication Date
Tue Jan 28 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
النجاح الستراتيجي للمنظمات على وفق ابعاد القيادة التحويلية: دراسة استطلاعية لعيّنة من افراد الهيئة العامة للضرائب
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In today's world the role of leadership in the control factors of the organization different and advancement, and that the possession of the human ability to the development and creation and innovation varies from one individual to another depending on experience; and levels of performance and intellectual; and his mental and physical and other such factors can create a kind of differentiation between the built humans, and this distinction creates our leaders are able to influence others and have the wisdom and connect active individuals and organizations. as the need for organizations of all sizes and levels of leadership transformation is an urgent need to link the application of the various plans and strategies device which direction

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
ORGANIZATIONAL ENERGY ITS ROLE IN THE RELIABILITY OF MANAGEMENT STRATEGIES (APPLIED STUDY)
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     This aims tackles the importance of the organizational energy of the hotel organizations that search the success in the business field to penetrate in the whole tourist markets, and to draw the policies and firm rules which must be framed with the administrative strategies that contributed in creativity and achievement the targets besides provide a future vision due to its position among the competitive henceforth achieving the activity. This is what the chapters tackle in the theoretical side. Also many general questions have been arisen to determinate the importance of the research and many other special questions that express the problem of the study. To limit the levels of study alter

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Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Responsibility of the external auditor to detect the activity result of the public construction companies in accordance with the going concern principle: دراسة تطبيقية في شركة الفاروق العامة للمقاولات الإنشائية
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The audit profession today gets an increasing interest by the financial , economic and legal contemporary societies , because of the importance of the technical & neutral auditor’s opinion to the financial reports beneficiaries in order to enable them making their investment decisions , but some of them whom suffered damage or loss when they made that decisions according to the mentioned financial statements which consolidated with auditor’s report , exposed the function to a responsibility and credibility crisis in addition to missing the trust especially at the latest years. They always ask why or what is the reason that cause the auditor didn’t giving us any warning signs about the economic mater for that companies.

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Publication Date
Fri Jan 21 2022
Journal Name
International Journal Of Research In Social Sciences And Humanities
Managing Trading Decisions Using The True Strength Index –An Applied Study
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The purpose of this research is to test the ability of the true strength index To time and manage trading in the financial market to select the best stocks and achieve a higher return than the Simple buy and hold strategy. And To achieve the objectives of the research, it relied on the main hypothesis, which is By using the True Strength Index to manage trading decisions buying and selling, can be achieved higher returns than the buy and hold strategy . The research community has been identified with all stocks listed on the Iraq Stock Exchange. Implementing the financial research tests requires selecting a sample from the research community that fulfills the test requirements according to a number of conditions So (38) companies we

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Publication Date
Sat Mar 01 2008
Journal Name
Iraqi Journal Of Physics
An Investigation of Photoconductivity in Indium Antimonide Crystal
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Various Hall Effects have been successfully observed in samples of n-type indium antimonide with values for conductivity, energy gap, Hall mobility and Hall coefficient all agreeing with theory. A particular interest in developing a method for obtaining accurate values of carrier concentrations in semiconductor samples has been fulfilled with an experimental result of (1.6×1016 cm-3 ±10.7%) giving a percentage difference of (6.7%) to a quoted value of (1.5×1016cm-3) at (77K) using an (80mW C.W. CO2) laser beam at (10.6μm) to illuminate a similar sample of n-type indium antimonide, an "Optical" Hall effect has been observed. Although some doubt has been raised as to the validity of effect i.e. "thermal" rather than "Optical", values o

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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
The Effect Of Optimizers On The Generalizability Additive Neural Attention For Customer Support Twitter Dataset In Chatbot Application
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When optimizing the performance of neural network-based chatbots, determining the optimizer is one of the most important aspects. Optimizers primarily control the adjustment of model parameters such as weight and bias to minimize a loss function during training. Adaptive optimizers such as ADAM have become a standard choice and are widely used for their invariant parameter updates' magnitudes concerning gradient scale variations, but often pose generalization problems. Alternatively, Stochastic Gradient Descent (SGD) with Momentum and the extension of ADAM, the ADAMW, offers several advantages. This study aims to compare and examine the effects of these optimizers on the chatbot CST dataset. The effectiveness of each optimizer is evaluat

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