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Tax Exemptions and their impact in reducing the phenomenon of tax evasion: A field study
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The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reached a number of important results, that tax exemptions have an active role in reducing the tax evasion phenomenon, as well as that tax exemptions lead to the achievement of tax justice among taxpayers by taking into account their personal and family circumstances.

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Entrepreneurial performance in accordance with the competitive intelligence and strategic
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 The research aims to study the entrepreneurial performance of the banks, according to the intelligence of competitive and strategic as the entrepreneurial performance is the one who does not stand the benefits of excellence in accomplished when just achieving the bank's objectives planned, but exceed it down to creativity in accomplishing these goals in a manner leads to making a entrepreneurial bank in the markets and the focus the eyes of competitors and the banks and other Following his example.

Was chosen the subject of research and strategic intelligence and competitive because of its impact on the strategic success of the banking sector, the fact is the entrepreneurial in the Iraqi banking mar

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Publication Date
Mon Jun 23 2025
Journal Name
Modern Sport
Impact style of the changeable resistance in the development some of physical & functional changes for the National team for the badminton
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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Assessing liquidity to improve bank’s profitability : An applied research - in a number of – Iraqi private banks
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The current research aims to evaluate liquidity (as an independent variable) to improve the bank’s profitability (as a dependent variable ), by the bank’s ability to maximize its profits from its business results without excessive bank’s  liquidity, so that may affect negatively affects the bank’s reputation and it’s dealers confidence in facing their financial obligations. and this may lead trying to come out among other recommendations including contributing to obtain, the bank’s ability to achieve liquidity balance to maximize its profits. This research has been applied to the sample induced intentionally by choosing three Iraqi private banks. The researcher used financial indicators to assess the bank’s liq

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Crossref
Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Impact of non-current assets impairment reporting on certain financial indicators application on Al-Mansour Pharmaceuticals- a private corporation
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   This research deals with the financial reporting for non-current assets impairment from the viewpoint of international accounting standards, particularly IAS 36 "Impairment of non-current assets." The research problems focus on the presence of internal and external indicators on impairment of non-current assets in many of companies listed in Iraqi stock exchange. So it is required to apply IAS 36 to reporting for the impairment loss of assets since this impairment impact certain financial indicators. These indicators help users in their decision-making and forecasting future financial situation and the ability of the company to achieve future profits or maintain current profits. The research aims to shedding lig

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Professional awareness among Riyadh teachers government and private (Comparative Study)
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Take the teacher's key position in the educational system as a foundation stone and primarily responsible for achieving the goals of Education , and efficient teacher conscious is the teacher who prepared educationally and specialized training well add to the enjoyment of a range of features that enable them to adjust and compatibility with educational developments
Hence the problem of the study questioning the Kindergarten Does teacher professional awareness that enable it to perform its work learned from experienceThe research sought to measure
1-Professional awareness among teacher Kindergarten
2-Professional awareness of Kindergarten parameters depending on the type of kindergarten.
Limited search parameters Riyadh govern

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Publication Date
Wed Jan 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
The Victorian Society’s Fear of the New Woman in Bram
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Nineteenth century Gothic literature was deeply concerned with the threats against masculinity. Perhaps one of the most important changes that happened at that time was the emergence of the New Woman model which posed a great threat against masculinity and the male role in the Victorian society. Bram Stoker’s Dracula (1897) portrays female characters who embody this transition in female roles from the domestic wife to the New Woman. This paper focuses on the female characters Mina Murray and Lucy Westenra, their roles in their society, and the different fates they face at the end of the novel, with special focus on Mina’s transformation to the model of the New Woman.

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Publication Date
Tue Aug 08 2023
Journal Name
مجلة حمورابي للدراسات
adolescents exposure to the specialized satellite channel cartoon network and its relationship to their level of technological culture
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Publication Date
Wed Jul 01 2020
Journal Name
Plant Archive
A comparative taxonomic study of seeds of some plants of rosaceae family in Iraq
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Scopus
Publication Date
Sat Sep 12 2020
Journal Name
Al-kindy College Medical Journal
Spectrum of central nervous system infections in neurosciences hospital in two years : a retrospective study
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Background :Infectious disorders in general have high morbidity and mortality.. CNS infections include many disorders like bacterial meningitis, tuberculous and other subacute and chronic meningitis, viral meningitis, cerebral abscess, spinal cord infections, and others.
Objective: To assess our locality about prevalence of CNS infections , to have more awareness regarding CNS infections, and to try to find the proper way to reduce their prevalence and to treat them in appropriate way.
Method :We revised the records of all the cases of CNS infections excluding cases of spinal cord infections who were admitted in the wards of neuroscience hospital over the previous two years ( from July/2010 to June 2012 ),those were 132 cases.Seaso

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Publication Date
Mon Jun 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
“Impact of culvature and magnetic force on waveform transition of Pseudo plastic fluid in flexible channel”
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Abstract<p>Waveform transport of Pseudo plastic fluid in complaint symmetric channel with culvature properties has designed. The efforts of magnetic force, which has applied by radiate direction in the analysis, is considered by using the influence of Hartmann number. Walls properties with slip conditions on velocity distribution as well as stream function are used. The analysis of" heat and mass transfer" has taken into account. More popularized factual constraints known by the convective conditions are applied. The partial differential equations of motion, temperature and concentration is reduced under the simulation of low quantity of wave number and Reynolds number and then transformed to or</p> ... Show More
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