Preferred Language
Articles
/
jpgiafs-108
Tax Exemptions and their impact in reducing the phenomenon of tax evasion: A field study
...Show More Authors

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.

Crossref
View Publication
Publication Date
Wed Aug 30 2023
Journal Name
Baghdad Science Journal
Impact of COVID-19 Vaccine on Hearing Status of Young Ages (Medical College Students as a Sample)
...Show More Authors

Many studies dealt with the consequences of  SARS CoV-2  (which cause COVID-19 infection) on the nervous system especially sensory nerves where the virus causes loss of taste and smell as it’s known, and may affect auditory nerves and be the expected cause of some hearing problems. A case-control analytic study was performed on a connivance sample of society of university students from a medical faculty. Each participant filled out a questionnaire contains demographic data and general, auditory and respiratory health condition, in addition to vaccination status. In the other side, the audio- examinations were performed on the study sample including Pure Tone Audiometry (PTA) and tympanometry. Two statistical methods; chi-square and t

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (2)
Scopus Crossref
Publication Date
Wed Apr 12 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Calculations of Gabor Lens Having Two Glaser Field Distributions
...Show More Authors

     The present computational work is focused on investigating some properties of Gabor lens. The Gabor lens under consideration consists of two fields, electrostatic and magnetic. The Glaser field model is assumed to represent each field along the optical axis. Under zero magnification condition the trajectory of charged particles along the axis of Gabor lens has been computed. The results have shown that a lens of short focal length and hence high refractive power can be achieved

View Publication Preview PDF
Publication Date
Wed Dec 18 2019
Journal Name
Baghdad Science Journal
Modeling Human Capital Impact on the Development of the Iraqi Oil Industry
...Show More Authors

Iraq has the second largest proven oil reserves in the world. According to oil experts, it is expected that the Iraq's reserves to rise to 200+ billion barrels of high-grade crude.

Oil is a strategic commodity for producing and exporting countries in general, and Iraq in particular, as demonstrated by the international experience that oil is an important means to achieve economic growth, an important tool in the overall economic, social and political development. It is also an important source of hard currency for any national economy and a means to connect the local economy and the global economy. In this paper we focus our attention on selecting the best regression model that explain the effect of human capita

... Show More
View Publication Preview PDF
Scopus (2)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Fri Jun 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
A Pragmatic Study of English Honorific Forms
...Show More Authors

         It is axiomatic that languages mirror  the world view of their users. Manipulating honorific forms  among people inevitably reflects this truth . Honorifics are conventionalized forms or expressions  manifested in all the world's languages and  are used to  express the social status of the participants in the verbal interaction and to convey indications like politeness and respect  . English is no exception. However the question is what exactly creates these forms and their meanings. Although  honorifics have been extensively researched from a grammatical and semantic  angle  , yet they haven’t received that significant  attention  i

... Show More
View Publication Preview PDF
Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Create sustainable value to the customer through the integration of the relationship between total quality management and relationship marketing
...Show More Authors

Purpose: This research seeks to provide a point of view based on the creation of sustainable value to the customer of the banks in the context of total quality management and relationship marketing. It aims to develop a model to measure the value of sustainable customer peduncular under total quality management PAL (administrative leadership, involvement of employees, continuous improvement, process improvement, staff training), through the mediation of relationship marketing and objective dimensions (administrative leadership, involvement of employees, continuous improvement, improving processes , staff training), and to explore any of the variables and dimensions more influential in the creation of sustainable value to the cust

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 30 2021
Journal Name
College Of Islamic Sciences
the Employing Quranic studies in the social aspect: (The verses of Hudud, the limit of murder and theft as a model)
...Show More Authors

Research Summary

Praise be to God, and may blessings and peace be upon the Messenger of God. As for:

The Noble Qur’an is the constitution of life, and a comprehensive educational approach that deals with individuals comprehensively, as it organizes worldly and eschatological life, and it is a curriculum concerned with organizing life starting with individuals and the family until the establishment of states, and from its comprehensiveness is reform, guidance and establishing boundaries. They have a disease in their hearts. They are exposed to this and are trying, by falsehood, to subjugate the Islamic world with man-made laws set by the West. Their aim is to distance people from

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
The Reality of Alternative Assessment for Teachers of the First Cycle of the Basic Education in the Sultanate of Oman: Use, Self-Efficacy, and Attitude
...Show More Authors

This study aims at identifying the reality of alternative assessment for teachers of the first cycle of the basic education in the Sultanate of Oman with respect to the degree of teachers' use of alternative assessment strategies, level of self-efficacy for alternative assessment strategies, and attitude towards alternative assessment, and their relationship with other variables. To achieve the aims of the study, a descriptive research approach was utilized. A 5-point self-rated questionnaire was developed. It consists of three sections: Actual use of alternative assessment strategies (21 items), self-efficacy for alternative assessment strategies (21 items), and attitude towards alternative assessment (27 items). The psychometric proper

... Show More
View Publication Preview PDF
Publication Date
Wed Apr 19 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis of New Asymmetrical Pyromellitdiimide and Their Amic Acids Containing Heterocyclic Unit
...Show More Authors

This work involves the synthesis and characterization of  asymmetrical  pyromellitdiimide derivatives [VII]a-f  by four sequences steps reaction . One mole of pyromellitic dianhydride was reacted with one mole of various primary aromatic amines [2aminothiazole , 2-aminobenzothiazole , 5-(4-amino phenyl)-1,3,4-oxadiazole-2-thiol , 4-nitro aniline , 4-chloro aniline , 4-toludine] in excess of dry acetone to produce six compounds (Nsubstituted-pyromellitamic monoacid) [IV]a-f . These new compounds [IV]a-f  were converted to the  corresponding N- substituted- pyromellitmonoimide [V]a-f  when heating then at (8090) 0C in sodium acetate-acetic anhydride system .The compounds [V]d-f were allowed to react with one m

... Show More
View Publication Preview PDF
Publication Date
Sat Jan 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Theoretical Study of the Lasing Output for a Quasi-Three-Level Operation in Nd 3+:YAG Thin- Disk Laser
...Show More Authors

In this research, the effect of each of the concentrations ( Nd+3) was studied (N) the thickness of the thin disk (d) the number of times that the pumping beam passes through the effective medium of this laser (Mp) the reflectivity of the laser output mirror (R 2) The losses of the effective medium (L) and the pumping power used in achieving the reverse qualification (PP) on each of the pumping threshold capacities (Pp.th) and the output power of the laser (Pout) and the efficiency (ŋ) in Nd3+ thin-disk lasers (TDLs) pumping quasi-three-level With continuous operation (cw), at room temperature, and in the Gaussian mode (TEM00),

We found under these opera

... Show More
View Publication
Crossref
Publication Date
Tue Jun 24 2025
Journal Name
Mustansiriya Medical Journal
The Pattern Of Skin Diseases Among Kindergarten Children In Baghdad. A Comparative Study Between Two Surveys Five Years Apart
...Show More Authors

View Publication