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Analysis of the tax policy strategy and its impact on the technical regulation of taxes (tax price)
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The research aims to identify the tax policy strategy adopted in Iraq after the change of the tax system in 2003 and beyond, and then make a comparison of the two strategies on corporate data whether they are charged with progressive tax rates and after the change of the system as the tax rates became fixed, and then indicate the changes In the tax proceeds, and knowing the dimensions of the approved tax policy, is it a tax reform strategy or a strategy to attract investments.

The research started from the problem of exposure of the Iraqi tax system to several changes in the tax strategy from 2003 until now, as this led to a reflection on the technical organization of taxes, in terms of the tax exemption.And these many amendments to the tax system have a significant impact on tax revenue and tax justice, as well as leaving a clear impact on the distribution of the tax burden among the different types of companies, even if the direct withholding taxes.In order to achieve the goal of the research, the deductive approach was chosen in presenting the theoretical side, but in the practical side, the descriptive analytical approach was chosen to study the actual reality of the data. Working with it in relation to the fixed tax rate, and this is not what was claimed as a tax reclamation strategy, but rather it was a foreign investment entry strategy.The research based its most important recommendations on reconsidering the corporate tax rate and raising the tax rate in proportion to the increase in tax revenues

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Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
An Asymptotic Analysis of the Gradient Remediability Problem for Disturbed Distributed Linear Systems
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The goal of this work is demonstrating, through the gradient observation of a   of type linear ( -systems), the possibility for reducing the effect of any disturbances (pollution, radiation, infection, etc.) asymptotically, by a suitable choice of related actuators of these systems. Thus, a class of  ( -system) was developed based on finite time  ( -system). Furthermore, definitions and some properties of this concept -system and asymptotically gradient controllable system ( -controllable) were stated and studied. More precisely, asymptotically gradient efficient actuators ensuring the weak asymptotically gradient compensation system ( -system) of known or unknown disturbances are examined. Consequently, under convenient hypo

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Publication Date
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
Explanation of the correct jurisprudence for calculating the value of the selling price, not the purchase, in the zakat of trade offers
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 After completing the research, with the help and success of God  Almighty , I will summarize what has been mentioned in a concise and understandable form, without boring prolongation or abbreviation .

    The subject, in general, was clarified, clarified and corrected, as I mentioned, for an incorrect concept, about paying zakat on trade goods.

    It has known trade offers parts and combination of language and idiomatic .

   The rule of zakat on trade goods, and evidence from the Qur'an, Sunnah and consensus .

    As well as the conditions of its zakat according to the jurists and their differences in it .

    It

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Academic Accreditation From The point Of view The Teaching Staff Of Iraqi Expatriates And Its Impact On Strategic Performance Of Institutions Of Higher Education - Field Research
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Abstract

       The Research Includes Two Variables : First , Academic Accreditation with his dimensions ( Educational Context , Educational Inputs , Educational Process , Educational Outputs , Feedback ) , And The Second : Strategic Performance With His dimensions ( Financing , Satisfaction Stakeholders , Internal Processes , Learning And Growth ) , The Research Highlights On The Academic Accreditation System Which Is Considered A Major And Important Systems Can Through Which Administration Of Activities And Programs Institutions Of Higher Education , As This research aims to determine his relationship And The Extent Of Its Effect In The Strategic Performance , And It Includes The Research C

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Publication Date
Fri Jun 12 2026
Journal Name
Al–bahith Al–a'alami
The Media Discourse of the Newspaper (El Watan) Towards Social Issues Study in Discourse Analysis
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Journalistic discourse is a fertile through which most of the segments of the society interact in all their platforms: intellectual, cultural, social, and various settings between the vital structures of the state; which makes it the link between the groups and segments of the society.

The role of discourse, moreover, engages in a vital way by establishing a culture of debate on controversial issues that provided a space in the different visions and differing perceptions on how to formulate the discourse and the magnitude of vocabulary for the diagnosis of these issues. Since there is no system of any community empty of the emergence of issues reflecting the public interest which is necessary is reflected in the context discourse

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The impact of organizational learning capabilities on the promotion of knowledge capital Applied research at Wasit University
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Abstract

      The current research aims at identifying any of the dimensions of organizational learning abilities that are more influential in the knowledge capital of the university and the extent to which they can be applied effectively at Wasit University. The current research dealt with organizational learning abilities as an explanatory variable in four dimensions (Experimentation and openness, sharing and transfer of knowledge, dialogue, interaction with the external environment ), and knowledge capital as a transient variable, with four dimensions (human capital, structural capital, client capital, operational capital). The problem of research is the following questio

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Crossref
Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Equity financing within the framework the signal theory and its reflection on prices of stocks avarege: an empirical study in the Iraq stock exchange
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 Since there is no market for bond issuance by companies in the Iraqi market and the difficulty of borrowing, companies must resort to proprietary financing to finance their investments. However, in the framework of the literature of financial management, the type of financing used by the company sends signals to investors and therefore reflected on the market value. Therefore, the problem of the study revolves around the variables of the study (Equity financing within the framework the signal theory, price of common stock in the Iraqi market).     

The study aims to verify the impact of the capital increase through the issuance of new stock on the price of

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Crossref
Publication Date
Wed Nov 30 2016
Journal Name
International Business Management
ESTIMATE OF THE MULTIPLIER EFFECT OF THE MONETARY AND FISCAL POLICY ON NON-OIL GROSS DOMESTIC PRODUCT IN THE IRAQI ECONOMY FOR THE PERIOD OF 1990-2014
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The monetary policy is a vital method used in implementing monetary stability through: the management of income and adjustment of the price (monetary targets) in order to promote stability and growth of real output (non-cash goals); the tool of interest rate and direct investment guides or movement towards the desired destination; and supervisory instruments of monetary policy in both quantitative and qualitative. The latter is very important as a standard compass to investigate the purposes of the movement monetary policy in the economy. The public and businesses were given monetary policy signals by those tools. In fiscal policy, there are specific techniques to follow to do the spending and collection of revenue. This is done in order to

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Murabaha for real estate and its reflection on the profitability of Al-Nahrain Islamic Bank: applied research
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The Islamic Bank of Al-Nahrain offers a formula for financing the purchase of real estate through a deferred sale contract, through Murabaha to the order to buy, and the payment of the price is in the form of instalments that include (the purchase price of the profit and the mutual agreement on the real estate). This research aims to show the reflection of real estate murabaha on the bank's investments, by measuring the effect of real estate murabaha on the profits achieved by the Islamic Bank of Al-Nahrain Bank. The growth of 'real estate murabaha' realized from the 'amounts granted by Bank X, in addition to analyzing the financial ratios of profitability indicators, including (return on deposits Y2) and for the years (2016 - 20

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Publication Date
Sat Dec 31 2011
Journal Name
Al-khwarizmi Engineering Journal
The Estimation of Vibrational Energy of Two Coupled (Welded) Plates Using Statistical Energy Analysis
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This paper deals with a method called Statistical Energy Analysis that can be applied to the mechanical and acoustical systems like buildings, bridges and aircrafts …etc. S.E.A as a tool can be applied to the resonant systems in the circumstances of high frequency or/and complex structure». The parameters of S.E.A such as coupling loss factor, internal loss factor, modal density and input power are clarified in this work ; coupled plate sub-systems and explanations are presented for these parameters. The developed system is assumed to be resonant, conservative, linear and there is an equipartition of energy between all the resonant modes within a given frequency band in a given sub-system. The aim of th

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Publication Date
Wed Aug 03 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The pioneering trend in managing health institutions and its impact on improving the quality of services : A case study in some institutions of the Iraqi Ministry of Health
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This study seeks to identify the role that the leadership trend plays in the management of health institutions in Iraq and its impact on improving the quality of the health service provided by analyzing some opinions of affiliates working in the Iraqi health sector where a survey list was used as a main tool for collecting primary data, as it was subjected to this analysis ( 60) of the medical staff, of whom (40) are doctors and (20) are affiliated with the rank of assistant physician, and (60) members of the administrative cadre have undergone their various job ranks and administrative specializations (department manager, auditor, observer, accountant, statistician, secretary). Reliance on statistical software (spss) in data ana

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