This thesis aims to show the effects of the development of the traditional manual system of the tax accounting process to the electronic system by the activation of the tax identification numbers (TINs) mechanism. The impact of this development is facilitating the tax accounting process, tax fraudand thus increasing the tax outcome.To prove the research hypothesis, an electronic system was designed based on income tax report, estimation note of individuals, in additional to using Adobe Dreamweaver application to write PHP, HTML, Javascript, and CSS web languages to implement the proposed system. The research reached a set of conclusions, the most important of which is; not enough the communication methods between the General Tax Authority and its branches analogy on to the volume of work and the speed required in its completion, and there is no information network between the authority and state departments. The research recommends a set of recommendations, the most important of which are; The necessity of linking the General Authority for Taxes with all its branches and all state departments with an electronic information network to provide the General Authority for Taxes with information about the taxpayers, especially those who are not previously registered with the Authority.
The study aimed to identify the awareness degree of teacher students in the department of Arabic language and their supervisors at Al-aqsa University for their future roles in the age of knowledge. To achieve this objective, descriptive- analytical approach was used. The instruments of this study were two questionnaires: first one consist of (20) item for teacher students, and the second consist of (27) item for educational supervisors which covered three roles: professional, technological, and humanitarian. The sample was (120) student selected randomly, and (39) supervisors of Arabic language. The result revealed that the mean of degree awareness of teacher students and their supervisors of future role are (3.857), (3.472) respectively
... Show MoreObjective(s): Assess the effectiveness of osteoporosis prevention instruction program on nursing college students’
knowledge at Baghdad University.
Methodology: A quasi-experimental design was used to assess the effectiveness of osteoporosis prevention
instruction program on nursing college students at University of Baghdad from April 2011 to September 2011. A
random sample consisted of (40) females students from first year of Nursing College \ Baghdad University. The data
was collected by using constructed questionnaire, which consists of three parts. Part one: consists of demographic
information and health characteristics .Part two: consists of students’ daily life behaviors which include, dietary
behaviors, an
The research starts from studying the contractual budget, which is one of the modern trends in preparing public budgets, both operational and capital, in addition to meeting the requirements of the global trend to achieve sustainable growth in all fields, whether financial or non-financial, and tools for the contractual budget have been identified (participation contracts, planning Implementation, monitoring) and studying its impact in supporting sustainable development through its dimensions (economic, social, and environmental). The method of the questionnaire was adopted as a main tool in collecting information on research variables and distributing it to a sample of (70) individuals who dictate positions of professional respo
... Show MoreThe agricultural activity has a great significance in the all four dimensions of sustainable development. Firstly, the economic dimension which it contributes with the GDP, as well as, it is considered as an important source to attract the investment. Secondly, the environmental dimension which also contributes with conserving of the biodiversity, combating the desertification, and increasing the farmlands. Thirdly, for its role in the social dimension to achieve the food security, to eradicate the poverty, and providing jobs. Fourthly, toward the institutional dimension as well it is considered as a source that allows all people to participate effectively, and to exchange of the local and universal experiences and perspectives. For conf
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In globalization, the world became open area to competition for the attractive of investment, and the abilities of each country to win the confidence of investors depend upon the preparation to optimize circumstances. The competitiveness is an essential means of expanding the capacity of developed to coexist in an international environment characterized by globalization. While competition describes the market structure, the behavior of investors and business, competitiveness is interested in the evaluation of business performance or countries and compare them in the conditions of competition available in these markets. Regarding Malaysia, which is depend on FDI-Export- Led Growth strategy, it has taking on diffe
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The research seeks to identify the proposed scenarios to predict and ward off monetary credit risks that the bank is exposed to in the future, using the banking stress tests model, and showing their impact on capital adequacy and profitability ratio,To achieve this purpose, Sumer Commercial Bank was taken as a case study, and mathematical equations were used to extract the results. Low percentage of profits and returns, strictness in the process of granting credit and financing operations in order to reduce credit risks.
The objective of this study is to ascertain the pivotal role of headlines in captivating viewers' attention toward news bulletins. Additionally, it aims to explore the factors that contribute to the correlation between headlines and the public's acceptance or rejection of the meticulously crafted news articles presented through these bulletins. The study delves into the mechanisms employed in writing and editing headlines, focusing on their style, expert composition, and intriguing nature. These factors inevitably influence the level of acceptance and engagement of the viewership with the news articles disseminated via the news bulletins. Employing a descriptive methodology, the researcher distributed 200 question
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Abstract
In light of the great technological development and the emergence of globalization has increased global competition, where it became competitive exercise pressure on all sectors. In light of this companies mast enviorment depend on the means that keeps them on the competitive position through access to information about competitors in order to help them to draw a strategy that will achieve a competitive edge either through excellence or reduce the costs of their products and this means intelligence competitive and reverse engineering that help to gain information on competitors analyze and put of the decision-maker From this point formed the idea of research in the statement of the role of
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Iraq has confronted a huge political transformations after 2003 which resembled and presented rapid changes from totalitarian regime into democracy's system , this phenomenon has become a feature embodied in a new political system, specifically is being a price for previous deprivation and despotism .So that, the nature of political work has been changed as a result of practicing new democratic values ,but the real challenges appeared by depending on the conformity and political compromise in dealing with all of crises and problems in the political life .
The future of political work in this nascent democracy could be prepared according to fulfillment an active doings values stretched on national unity and forgiveness from one side ,t
The financial crises that occurred in South East Asia and America, and the discovery of the financial and administrative corruption that affected these companies, which led to the crisis. Since then, organizations and institutions interested in accounting have begun new ways to further rationalize the management of these companies. Hence the concept of governance, which means good governance. Al-Susiya confirmed its adoption of the financial reporting standards and adopted internal and external auditing for the purpose of increasing the reliability and credibility of the financial and reports that increase the confidence of investors in making their investment decisions in the financial markets The study dealt with the contributi
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