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The impact of international Accounting Standard No (21) in reducing tax obstacles : applied research in the General Authority for Taxes .
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               The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their opinions and information that enriched the research.

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Intermediate Role Of information Technology In The Relationship To The Entrepreneurial Orientation and Success Factors Of The Project (Analytical exploratory research in Al – Zawraa General Company)
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The purpose of the current research is to identify the reality and applicability of the entrepreneurial approach in its dimensions (creative, proactive, independent, risk tolerant, offensive) and its impact on the success factors of the project (organizational commitment, communication, project team, project monitoring) Access to information, treatment, storage), which is a significant and important link in the success and development of industrial projects with the possibility of studying and analyzing the provision of the appropriate environment for this.

 the research started from a problem expressed by a number of intellectual and practical questions aimed at answering them as well as To answer a

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Crossref
Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Constructing Quality House To Improve Health Services – an applied research in Educational Baghdad Hospital
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     Quality function deployment tool is trying to improve health services through this study that will be applied in health sector environment , and be based on applying quality function deployment tool (QFD) TO preferable evaluation of main patients requirements in order to determine the technical requirements that need most attention across improving and developing health services .                

   Main requirements are determined to patients lying in the hospital (under research) which is (educational Baghdad \ medicine city office) in Baghdad, and other technical requirements through pers

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Publication Date
Thu Aug 03 2023
Journal Name
Journal Of Legal Sciences
Superiority of Peremptory Norms in Public International Law
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International law has proven that it is an evolving and flexible law over the years, and despite that, this development takes a very long time, as the concept of peremptory norms took 83 years to crystallize and have concrete and impactful applications, and within this development another modern concept emerged, which is the obligations Erga Omnes in the Barcelona Traction case 1970. We have concluded that these two concepts fall under a broader concept, which is peremptory norms, and this concept represents the common supreme interests of the international community, and consists of rules that transcend all other rules in international law, and it is not permissible to derogate or deviate from them. On the other hand, it bears the oblig

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Physical Evidence Of The Product And Its Impact In Attracting The Customer AField research for a sample of private medical clinics in Maysan
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Abstract

     The current research problem includes a variety of research motivations to serve the private health sector, which is witnessing a great competition from internal and external environments. In this regard, private medical clinics are increasingly seeking to attract and retain customers through the quality of their service offerings represented by health services. Innovative and effective marketing methods to improve performance and stay in competition, by relying on the physical evidence of the product as a component of the marketing mix of services and its role in particular in packaging and supporting the health service with concrete evidence that affects the customer an

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Crossref
Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Electronic government and its effect in reducing Management Corruption: دراسة استطلاعية في دائرة المرور العامة (الإجازات)
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In view of the huge and speedy development of the information and communications technology sectores which cover all the life aspects. The traditional government started to adopt the Electronic Government Concept to deliver the information, services and product marketing to the beneficiaries through the Internet and Computer system. The E-government became inevitable necessity that should be applied in every country wishes to face the Modern technical development.

E-government is not on alternative of the traditional government but a supporter which can increase its efficiency by keeping away from the routine and Beaurucratic complexity, this will save the efforts, increase achievement and reduce costs, in addition to Provide Man

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
The impact of re-engineering of human resources in enhancing the morale of employees: Analytical research in Al - Rafidain University College
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This research aims to study the degree to which human resources re-engineering programs contribute to enhancing the morale of employees , as it constitutes re-HR Software Engineering contemporary trend to redesign activities and tasks that can HR do a way that helps their organization to achieve its goals as part of the operating environment including dealing with all activities related variables, and the promotion of workers' morale is one of the selections that have to be addressed so that the senior management helps the organization to invest their human resources best possible way as posing the most valuable and rarest of resources enjoyed by comparison with her competitors.

The research problem has

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Crossref
Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Adequacy and Authoritative Evidences in the Audit Risks: An Exploratory Research for A Sample Views of Auditors in Iraq
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The Audit evedances represent the reconciliation tools between the Financial data shown on financial statements, and the level of satisfaction level of the Auditor about these statements. According that, the Auditor try to achieve the highest quantity of These evidances, and the most satisfactive of it…, but that will be so hard sometimes, when the internal controlling system is not good, and when the Auditor had some satisfied evidences, but not sharp… So, this research comes to inspect the relation between the quantity, and the level of satisfaction, and argument to prove that evidences gives. This research assumes that getting enough evidences leads to reduce faults, improves the auditing operation, and avoids risks. The research

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Crossref
Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Future trends of the insurance sector in the integration of public insurance companies in Iraq And its impact on the quality of insurance service: Applied Study in the Iraqi General Insurance Company and the National Insurance Company
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     This study research to Showing The impact of the integration process on the quality of Insurance service and analyze the impact financially to determine whether there is any impact on the quality of the insurance service, in addition to identifying the obstacles that impede the merger between the insurance companies, insurance and the appropriate proposals for its' application and benefit from the benefits achieved.

The importance of The study lies in the fact that it is an important and vital spotlight that is becoming increasingly important in the world to confront the various difficulties and crises that have occurred  recently in light of the liberalization of international trade, globalization a

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Crossref (1)
Crossref
Publication Date
Wed Oct 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The impact properties of strategic thinking in the stages of the application Business process re-engineering: A survey Study of the consultant of a sample of managers and their assistants and consultants in the General Company for Cotton Industries
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Need organizations today to move towards strategic thinking which means analyzing situations faced by particular challenges of change in the external environment, which makes it imperative for The Organization That to reconsider their strategies and orientations and operations, a so-called re-engineering to meet those challenges and pressures, to try to achieve improvement root in the installation of the organization and methodscompletion of its work towards achieving high levels of performance and that is reflected to achieve its objectives, and this is what aims to Current search to deal with implications characteristics of strategic thinking in the stages of application re-engineering business of the company General Industries

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Crossref (2)
Crossref
Publication Date
Sat Mar 01 2008
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
اعتماد منهج ال Six Sigma كالية لتحسين جودة اداء السلطة الضريبية: دراسة حالة في الهيئة العامة للضرائب
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This research aims to improve the process Tax accounting by using the scientific method to such as Six Sigma DMAIC steps called in General. Authority for Tax accounting . this approach has been described Tax accounting process Fully and identify problems experienced by the measurement and analysis and identify the critical success factors to satisfy customers and adoption process redesign Tax accounting process with the possibility of obtaining a high-quality revenue to be used by the body to improve its performance . Collected data and information from interviews with officials, staff and see the details & the conduct & operations in the body, and used well as a questionnair to measure the quality & services present action b

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