The aim of the research is to measure the length between the variable the efficiency of the tax examiner with its dimensions represented by (scientific questions, practical process (experience), training and development, impartiality and independence, ethics of the profession) and the approved variable discovering the artificial adaptation of profits, and the degree of arrangement of those dimensions its importance and priority, and the research problem has been identified In a main question that is there any effect of copying the images of the image examiner in discovering the adaptation, the financial statements and reports of the companies (X, Y) and the banks (A, B) were relied on in the interpretation of the results, the facilities of the personal interviews in them, and the data was analyzed by relying on the statistical program ( SPSS V.18) and (AMOS V.24) coefficient coefficient of variation, coefficient coefficient, coefficient coefficient, coefficient, coefficient, and among the most prominent results it reached was showing that there is an innovative coefficient that has a significant effect on the dimensions of the tax examiner’s efficiency collectively or individually in discovering localization This indicates the extent of the great positive impact that achieves great success in discovering the artificial profits.
This study seeks to identify the possibility of achieving the property of faithful representation of accounting information and measure it by using the standard approach based on mathematical and statistical equations by comparing two financial periods before and after the application of (IFRS-15) Revenue from contracts with customers, during the period. (2014-2018), for the financial statements of the mixed joint stock companies listed on the Iraq Stock Exchange, which is one of the main pillars of the economic structure of the country, as a joint investment between the state and the private sector, and has importance in many aspects, including support for projects of public companies, S Absorption and employment of labor, as well as ra
... Show MoreThis study aims to reveal the role of one of the artificial intelligence (AI) techniques, “ChatGPT,” in improving the educational process by following it as a teaching method for the subject of automatic analysis for students of the Chemistry Department and the subject of computer security for students of the Computer Science Department, from the fourth stage at the College of Education for Pure Science (Ibn Al-Haitham), and its impact on their computational thinking to have a good educational environment. The experimental approach was used, and the research samples were chosen intentionally by the research community. Research tools were prepared, which included a scale for CT that included 12 items and the achievement test in b
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Title: Arabic Manuscript, Concepts and Terms and Their Impact on Determining Its Historical beginnings and extension of its existence.
Researcher: Dr. Atallah Madb Hammadi Zubaie.
Bn the name of Allah Most Merciful
The interest in manuscripts and rules of their investigation and dissemination appeared soon, and the speech in editing terms and concepts appeared in sooner time. When looking at the classified books in the Arab manuscripts , we find the books of the first generation did not allude definition for this term , but rather focused on the importance of manuscripts and their existence locations, indexing, care, and verification rules. The reason for this is that the science of Arabic manuscrip
... Show MoreThe Isolated Combustion and Diluted Expansion (ICADE) internal combustion engine cycle combines the advantages of constant volume combustion of the Otto cycle with the high compression ratio of the Diesel cycle. This work studies the effect of isolated air mass (charge stratification) on the efficiency of the cycle; the analysis shows that the decrease of isolated air mass will increase the efficiency of the cycle and the large dilution air mass will quench all NOx forming reactions and reduce unburned hydrocarbons. Furthermore, the effect of Fuel / Air ratio on the efficiency shows that the increase of Fuel / Air ratio will increase efficiency of the cycle.
ABSTRUCT
The main aim of this research has been associated with the study of relationship between competitive intelligence and strategic risk, and to deduct their specific trends, which are interpreted as predicted by research hypotheses according to a review of literature including prior studies. The basic theme of these hypotheses is related to the probability that declining levels of strategic risk and competitive positions of industrial companies is dependent upon the growing capacity to stay ahead of competitors in the market.
A purposive non-random
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Abstract
This research aims to evaluate the application of the inspectors general of global indicators offices according to the axles (leadership, strategy and planning, employees, partners and resources, process management) and through the assumption main research which states that (there is an application for global indicators to evaluate performance in the offices of the ministries under study) which are subdivided into five sub-hypotheses according to the classification and division of the five axes of the checklist.
The researchers have taken refuge in the process of assessing the performance of the check list which included global i
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Abstract:
The research concerned the study of the railway transport sector in selected countries that sought to raise the efficiency of the railway network and develop it, after realizing the importance of this vital sector, which is a link between it and the rest of the other economic sectors.
The research sought to explain the methods, methods and procedures adopted by these countries for the development of the railway sector, and to benefit from these experiments to improve the efficiency of the railway transport sector in Iraq.
The railway transport sector in Iraq suffers from the erosion of railway lines and mobile units such as locomotives, pas
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The aim of this research is to identify the extent to which the Conventional and Islamic banks are committed to implement the requirements of the corporate governance in its financial reports. In addition to its commitment to transparency and clarity in dealing with the shareholders and stockholders to protect their interests and to determine the impact of the commitment of the corporate governance on assessing the financial performance of the conventional and Islamic banks that participate in Bahrain Stock Exchange.
This research began by explaining its variables and dimensions especially the digital gap, which the authors explained it elaborately beginning with the concept, the reasons blind its emergence of its measurement, and how to treat it. The authors supposed the potentiality of relying on enforcing knowledge in general and the groups suffer from this gap in particular, especially the targeted knowledge to treat its subject.
As enforcing knowledge usually depends on some strategies or choices of organizational orientation among them is learning and training from one side, and communication, as an indicating factor for organizational effectiveness as the authors refer from the other side.
The current research aims to verify the role of strategic intelligence as an explanatory variable in organizational success as a respondent variable in the colleges of the University of Fallujah, the research community. (Dean, Associate Dean, Section Head, Division Officer, Unit Officer), The researcher used the questionnaire as the main tool to collect data that included (50) items, in addition to using personal interviews and field observations as aids in data collection. The researcher relied on statistical programs (SPSS V.25; Excel V (16) In the treatment and analysis of data through the use of the most appropriate statistical methods (arithmetic mean, standard deviation, difference coefficient, determinatio
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