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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
Tue Dec 31 2019
Journal Name
Revue Académique De La Recherche Juridique
Compliance in Reality Television Programming Contracts -A Legal Study in light of the American Experience
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The development of the television industry has led to the emergence of a new type of entertainment program in which producers have abandoned stereotypes in traditional programs, known as (Reality TV show). This type of program has spread rapidly in America, (where there are more than 40 series of these programs), as well as Europe and more than twenty countries around the world, including the Arab countries, where the number of these programs today to about 1000 programs and the number is increasing , Especially with the readiness of the production networks to produce more of these programs for the huge profits they derive from them (because of the high viewing rates and the large number of ads broadcast through them) in return for low prod

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the impact of the financial value of human resources on investor decisions: (An Empirical Study)
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The aim of the research is to clarify the measurement of the impact regarding financial value of human resources on investors' decisions by considering that the human element is one of the assets of the company. Therefore, a set of criteria must be available to determine the applicability of these standards in the human resource because it has an effective role in the success for the company. Is to measure the value of human resources in a financial format according to the first two methods depends on the value and the second depends on the cost.

In order to achieve the objectives of the study, a questionnaire was designed to survey the views of a number of employees of the General Company for Leather Industries in order to arriv

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Publication Date
Wed Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Study of Gender Differences in Health Promoting Behaviors for a Sample of Students Attending Institute of Technology, Baquba
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Objective: To find out any gender differences in health promoting behaviors for a sample of students attending Institute of Technology/ Baquba. Methodology: An analytical, cross-sectional study conducted randomly for a sample of students attending Technical Institute/ Baquba, during the period from 10th November 2015 to 10th April 2016. A questionnaire used to collecting data, this questionnaire was consisted from two domains related to health promoting behaviors including (Dietary domain and domain of some daily life activities like sleep duration, rise time, bedtime and walking period per week). The

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Publication Date
Wed Jun 01 2022
Journal Name
Political Sciences Journal
The Middle East and its Strategic Dimensions: a theoretical study
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Characterized the Middle East has geographic, economic, and geostrategic peculiarities, but it suffers from many problems, such as disagreement over what it means as a concept, or what it represents of a geographic extension. The question is related to the ambiguity surrounding the concept of the Middle East? The purpose of its launch? As it relates to its geostrategic, economic, and geo-cultural importance? And manifestations of this importance? And to what extent he retained his value in the strategies of the major powers? Research hypotheses:

-The multiplicity of concepts for the Middle East region, with international political and Geostrategic interests.- The geostrategic value of the Middle East has made it a focal point for

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of training programs directed toward the diagnosis of the phenomenon of financial and administrative corruption
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 Abstract

It considers training programs is an important process contributing to provide employees with the skills required to do their jobs efficiently and effectively, so it should be concerned with and the focus of all government our organizations, and perhaps the most important reasons that I was invited to select the subject (evaluation of training programs directed toward the diagnosis of the phenomenon of financial and administrative corruption) It is the importance of those programs working in the regulatory institutions General and the Office of Inspector General of Finance and the Ministry particularly for employees because of their role in the development of their skills and their experience and their beha

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
A comparative study of stylistic kriging and Co - kriging Multivariate on the barley crop in Iraq
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  This paper deals  the prediction of the process of  random spatial data of two properties, the first is called  Primary variables  and the second is called secondary  variables ,   the method  that were used in the  prediction process for this type  of data is technique Co-kriging  , the method is usually used when the number of primary variables  meant to predict for one of its elements is measured in a particular location a few (because of the cost or difficulty of obtaining them) compare with secondary variable which is the number of elements  are available and  highly correlated with primary variables, as was the&nbs

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Publication Date
Wed May 05 2021
Journal Name
Journal Of Petroleum Research And Studies
The Role of Chemistry of the Oil-Field Water in the Distribution of Reservoir Pressures: A Case Study of Mishrif Reservoir in the Southern Oil-Fields, Iraq
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Mishrif Formation is the main reservoir in oil-fields (North Rumaila, South Rumaila, Majnoon, Zubair and West Qurna) which located at Basrah southern Iraq. The Inductively coupled plasma-Mass spectrometer (ICP-MS) was used for the water chemistry analysis and Scanning Electron Microprobe (SEM) for the purpose of mineralogy diagnosis. A weak acidic water of salinity six-time greater than seawater plays a role in generating the formation pressure and controlling the fluid flow. The potentiometric subsurface maps were modeled and the direction of super-pressure sites that are of a great importance in the oil exploration were marked to pay attention during future drilling.

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Publication Date
Mon Jun 20 2022
Journal Name
Journal Of Positive School Psychology
The Role Of Product Lifecycle Cost Technology And Cleaner Production Strategy In Reducing Costs
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Reducing costs and protecting the environment surrounding economic unity has become the concern of many economic units and shifting their ideas towards preserving resources and protecting the environment by adopting strategies and techniques that take into account when applied reducing production costs and protecting the environment, including these strategies and techniques, the technical costs of the product life cycle and the strategy of cleaner production, as the application of the two concepts in local economic units helps to try to keep up with the countries that work to keep up with the success of their economic units by following the concepts that have been successful in  Developed countries by maintaining the sustainabilit

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Slums and its implication on security in Baghdad
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The research team seeks to study the phenomena of random housing in Iraqi society in general and Baghdad city in particular by standing on the causes behind this phenomena and its relation with security situation in Baghdad. The researchers adopted a theoretical and practical framework. The main objective is to diagnose the risks caused by the escalation of slums in Baghdad city. 

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Publication Date
Wed Sep 17 2025
Journal Name
Al–bahith Al–a'alami
THE ISSUES OF YOUTH IN THE TALK SHOWS IN THE IRAQI SATELLITE CHANNELS:: (An Analytical Study of the Shabab wa Banat Program at Al-Sumaria TV Channel and of the Hala Shabab at Al-Iraqia TV Channel) (A Research Drawn from a Master’s Thesis)
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The purpose of this research is to identify the youth issues in Talk Shows in the Iraqi satellite channels via monitoring a sample of episodes of the Talk Shows  episodes which are concerned and analyzed the youth issues in the Iraqi satellite channels, namely, «Hala Shabab Program» at Al-Iraqia satellite Channel and «Shabab wa Banat Program» at Al-Sumaria satellite Channel by recording and re-watching them again. This research is classified as one of descriptive researches. The survey method was adopted in this study.

For this purpose, the researcher prepared an analysis form. The researcher de

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