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.
This research aims to test the relation and effect of the process of organizational change as an independent variable (change in human resources, technological change, change in tasks, change in organizational structure) in organizational performance as a variable of success (financial performance, operational performance, customer satisfaction, growth). And learning) in the Office of the province of Baghdad, as well as determine the existence of differences of statistical significance between the variables of research, and then try to come out with a set of recommendations to contribute to the strengthening of organizational performance, and carried out this research on the eye of the vertical number (75) individuals, The
... Show MoreThe prophet was against the monopoly . He warned the monopolies with great punishment . inspite of the high price in his time, he did not price , so did the rightely guided caliphes and the ummayads . Umar b abid al-aziz had been asked to price but he refused and said ―the prophet said ― ― God grieves ,pleases and fixes price ―
The monopoly was declard announce in the third and the fourth centuries of A.H . because of the weakness of the Islamis State and it’s failure to find the real reasons of it’s existence. Besides that they used the guaranty system in collecting the money . The guaranted shared in monopoly the food-stuff and sold it in high price .Add to that the foreign control on the executive power ,not to be menti
The aim of this research is to introduce agricultural insurance, to define financing in the form of salam and the role of agricultural insurance in the prevention of risks to agricultural finance operations in the form of salam by verifying the hypotheses through which to reach the results, including the imposition of risks for agricultural finance in the form of salam, The study of agricultural finance in the form of salm, the deductive approach to the development of the problem of research and hypotheses, and the inductive method to extrapolate the results through analysis and brother The researcher concluded that agricultural insurance works to bridge the risks facing agricultural finance in the form of the ladder in cases of
... Show MoreThe current research aims to verify the impact of digital leadership as an independent variable, in the effectiveness of crisis management as a response variable through centralizing strategic vigilance in the faculties of the University of Baghdad and its departments, and to investigate the level of interest of its leaders and subordinates in research variables, as well as coming up with recommendations that contribute to strengthening the practices of the three variables. In the university under study, and based on the researcher’s interest to diagnose the influence relationship between the variables, because of their importance in the university’s headquarters and its members on the one hand, and its refl
... Show MoreAbstract
The purpose of the research is to determine how much do the external auditors’ qualifications in Iraq match the international requirements? And determine the necessary and priority requirements that the auditor should have in order to adapt with the changes in the community and the profession. The research partially focuses on comparing international institutes curriculum requirements with the local institutes’ curriculum requirements. Furthermore, it compares examinations of local students with the questions of these institutes and compares the requirements of these institutes to continuing vocational education with the local, as well as analyzes and presents the questionnaire results to find out the necessa
... Show MorePopulation density represents an important indicator for determining the growth of the size of urban areas. Population density has a direct impact on the quality of life, and its excessive rise may lead to the deterioration of basic service facilities. The problem of the research is that the increase in the total population densities of the residential neighborhood may reflect negatively on the nature of the services provided to the residents in these shops, and thus the failure to achieve sustainability in the residential locality. The research assumes that the increase in population densities negatively affects the achievement of sustainability in the residential neighborhood.
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Saudi Arabia’s banking sector plays an important role in the country’s development as it is among the leading sectors in the financial sector. Considering, two main Saudi banks (The National Commercial Bank and Saudi American bank), the present study aims to observe the impact of emotional intelligence on employee performance. The components of emotional intelligence affecting employee performance include self-management, relationship management, self-awareness, and social awareness. A quantitative methodology was applied to analyse the survey results of 300 respondents over the period from 2018 to 2019. The results show that there was a significant positive impact of self-management, self-awareness, and relationship manageme
... Show MoreBanks are considered the main basis of financial sector ,so they must be submitted to sound and strict regulatory system and so as to ensure their operations and according to instructions and regulations , in order to maintain the integrity of the banking sector and financial sector in general .One of the importance regulatory tools that are adopted by the Iraqi Central Bank to control over the banks an financial and periodic statements that are provided by the banks in accordance with planned schedules .The financial statements of the banks must reflect clearly and accurately financial situation and the result of their activities during the period in which they represent to achiveing its purposes.So it has the goal of Search is statemen
... Show More Chapter One : the importance of research and the need for it .
He has developed the concept of the curriculum has evolved as other educational concepts . Because the world has become a small village due to modern technology and are used in various aspects of life , and the rapid communication between the world can be accessed easily and conveniently . And that the purpose of education citizens who create social functions which ones to keep the culture , upgrade and repair flaws, and aims to develop the capacity of the individual and the preparations in the footsteps of scientific and technological development .
- The goal of research : The research aims to:
1 . What is the