The research aims to evaluate the direct deduction department’s procedures for the process of collecting income tax using the direct deduction method for state departments and the public sector in light of direct deduction tax instructions No. (1) of 2007 and Income Tax Law No. (113) of 1982 (amended) through Giving a clear idea of the reality of tax collection procedures because this type of tax is one of great importance because it contributes to the provision of financial revenues to the state to finance its expenses and direct the economy towards achieving its social, economic and political goals. The researcher makes comparisons between the procedures of the General Tax Authority in collecting the tax and what was approved by the issued instructions and presenting some conclusions and recommendations that could contribute to evaluating the procedures of the Authority in collecting the tax according to this type of tax. Taxes, and the number of the Authority’s employees who are assigned to audit the direct withholding tax for state employees, whose number is (2) employees, as well as the presence of a clear reluctance by the General Authority for Taxes in the field of field audits to ensure that the calculation of the direct withholding tax is correct and to ensure that tax deductions are transferred on time.
The research aims at showing the effectiveness of the existing deposit facilities in the liquidity of the Iraqi banking system for the period 2010/2017. The problem of research indicates that the Iraqi banking system enjoys high liquidity levels exceeding the standard rate set by the Central Bank of Iraq amounting to 30% For an appropriate level of liquidity remains a major challenge to the management of the bank because it is a trade-off between profitability and liquidity, and also indicates the existence of funds disabled and not available for credit and investment opportunities, and based on the research hypothesis:
The existence of a significant effect of the deposit facilities existing in the liquidity of the Iraqi banking
... Show MoreDesalination is a process where fresh water produces from high salinity solutions, many ways used for this purpose and one of the most important processes is membrane distillation (MD). Direct contact membrane distillation (DCMD) can be considered as the most prominent type from MD types according to ease of design and modus operandi. This work studies the efficiency of using DCMD operation for desalination brine with different concentration (1.75, 3.5, 5 wt. % NaCl). Frame and plate cell was used with flat sheet PTFE hydrophobic type membrane. The study proves that MD is an effective process for desalination brines with feed temperature less than 60˚C especially for feed with low TDS. 37˚C, 47˚C, and 57˚C was feed t
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This research worked on identifying the effect of increasing the volume of indebtedness by companies listed on the Iraq Stock Exchange on the trading volume of those companies, and this research included some theoretical concepts related to both debt financing and trading volume, and it represents the research community of the joint-stock companies listed in The Iraq Stock Exchange (the banking sector). As for the research sample, it was deliberately chosen represented by companies with continuous trading without stopping, which reached 10 joint-stock companies, and the period of research was extended during the period 2011-2015, and a set of indicators and financial methods were used In measuring research v
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Municipalities.
Abstract
The purpose of this research is to measure the impact of regulatory flexibility dimensions (formal and authoritarian procedures) to achieve response to the requirements of high performance dimensions (the effective recruitment, intensive training, motivate employees, participation of workers) in the general municipal Directorate as one of the directorates of the Ministry of Municipalities and Public Works. For the purpose of this measure it has been selected sample composed of 88 individuals from the research community represents the levels of assistant general manager of department heads and managers of people and some of the staff to answer the questionnaire prepared for the purpose Hama
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The searchers opinions are variant in determining the extent of impacting political risk in the host country on foreign direct investment decision. (Aharoni,1966) found, in his questionary study for group of foreign companies operating in India, that a political stability is one of the two most important factors, besides the market size, in the attraction of foreign investment, and its availability means that whether this specific country is good for foreign investment. On the other side, (Green and Benntt, 1972) are present a variant opinion to Aharonis opinion. They are reach to result state that a political instability do not impact on the general distribution of foreign i
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The research aims to apply one of the techniques of management accounting, which is the Quality Function Deployment(QFD) on the Pepsi product in Baghdad Soft Drinks Company and to determine the technical requirements objectively that have been applied in practice in Baghdad Soft Drinks Company / a private shareholding company, as it focuses on meeting the quality requirements and achieving positive quality to provide a product It meets the requirements of current and future customers, hence the importance of research that indicates that the Quality Function Deployment(QFD) is a useful tool to develop the requirements of new products, being a design process driven by customers through their voices, and thus contribute to achieve a competi
... Show MoreAccurate and simple techniques for measurement of fluid rheological properties are important for field operations in the oil industry. Marsh Funnels are popular qualitycontrol tools used in the field for drilling fluids and they offer a simple, practical alternative to viscosity measurement. In the normal measurements, a single point (drainage time) is used to determine an average viscosity; little additional information is extracted regarding the non-Newtonian behavior of the fluid. Here, a new model is developed and used to determine the rheological properties of drilling muds and other non-Newtonian fluids using data of fluid density and drainage time collected from a Marsh Funnel as a function of viscosity. The funnel results for viscos
... Show MoreAccurate and simple techniques for measurement of fluid rheological properties are important for field operations in the oil industry. Marsh Funnels are popular quality-control tools used in the field for drilling fluids and they offer a simple, practical alternative to viscosity measurement. In the normal measurements, a single point (drainage time) is used to determine an average viscosity; little additional information is extracted regarding the non-Newtonian behavior of the fluid.
Here, a new model is developed and used to determine the rheological properties of drilling muds and other non-Newtonian fluids using data of fluid density and drainage time collected from a Marsh Funnel as a function of viscosity. The funnel results for
This research aims to knowledge of the scope of applying the international specification of which is regarded to occupational health and safety management system (OHSAS 18001) second edition for year 2007 by The AL-Mammon Factory / The General Company For Vegetable Oils Industry in order to diagnosis the gap between specification requirements and reality by using the checklist made based upon the items of the specification, after translating the English copy into Arabic. The results of the research and analysis that occupational health and safety management system in comparison to the specification requirements in all of its main items, which was (%22.26) applied and documented partly, this refer to the existence of great gap (%7
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