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Achieving the rule of tax justice\Adopting the application of the international standard IFRS 15: Applied research in the General Authority for Taxes - Companies Department
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Abstract:

                The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the research problem is how to achieve the tax justice base for the two parties to the tax accounting according to the adoption of the application of the international standard IFRS 15 by the long-term contracting companies, which makes the General Tax Authority account these companies annually according to what the financial statements show to reach the annual tax amount. The research is based on a basic hypothesis that adopting the application of the international standard IFRS 15 when conducting tax accounting achieves the basis of tax justice for long-term contracting companies and the public treasury of the state.

         After studying and analyzing the financial statements of some long-term contracting (construction) companies, the research showed a number of conclusions, the most important of which is that the application of the international standard IFRS 15 will not affect the total revenues, whether when applying the previous international accounting standards or the local accounting systems (the unified accounting system and the Iraqi accounting base No. / 1), but changes in the policy of its distribution over the life of the contract in conjunction with the fulfillment of the performance obligations of the contract, which contributes to achieving the tax justice base for the two parties to tax accountability, and the research also showed a number of recommendations, the most important of which is the necessity of applying the international standard IFRS 15 by long contracting

companies The term, in order to contribute to the realization of the tax justice base when conducting the tax accounting process for construction companies to develop treatments for the obstacles that hinder the process of adopting the international standard IFRS15, through the study of laws, regulations and instructions that conflict with the application of the standard, on top of which is Income Tax Law No. 113 of 1982. (Amended).

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Publication Date
Sun Jul 30 2023
Journal Name
Iraqi Journal Of Science
Estimation of the Standard Atmospheric Earth Model Parameters at 86 km Altitude
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     Utilizing the Turbo C programming language, the atmospheric earth model is created from sea level to 86 km. This model has been used to determine atmospheric Earth parameters in this study. Analytical derivations of these parameters are made using the balancing forces theory and the hydrostatic equation. The effects of altitude on density, pressure, temperature, gravitational acceleration, sound speed, scale height, and molecular weight are examined. The mass of the atmosphere is equal to about 50% between sea level and 5.5 km. g is equal to 9.65 m/s2 at 50 km altitude, which is 9% lower than 9.8 m/s2 at sea level. However, at 86 km altitude, g is close to 9.51 m/s2, which is close to 15% smaller than 9.8 m/s2.  These resu

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the forensic accounting philosophy in the transparency and quality of financial statements: : An applied study on a sample of workers at the Trade bank of Iraq and the Gulf Commercial Bank in Babylon
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This research aims to identify the role that forensic accounting plays on the transparency and quality of the financial statements in trade bank of Iraq and the Gulf Commercial Bank in Babylon. This research came to address the problem that most financial institutions suffer from, which is represented by the lack of transparency and the quality of the financial statements issued in a manner. Annual also the manipulation and fraud in the financial data, which causes a big gap between that institutions and organizational stakeholders. According to the implementation of the research hypothesis and the objectives of the research, a questionnaire was prepared consisting of three axes, the first axis dealing with the demographic distri

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Publication Date
Mon Jan 29 2024
Journal Name
Eximia
The cognitive and educational importance of the academic teacher for developing the applied skills of third-stage female students in the subject of teaching methods from their point of view
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The research aimed to prepare a measure of the importance of enlightenment, academic education, and applied skills for third-stage female students, including teaching methods from their point of view/College of Education and Sports Sciences/University of Baghdad/Al-Jadriyah. The researchers used descriptive description in the comprehensive research procedures, an appropriate methodology in achieving the research objectives, sufficient for interpretations, how important is the academic teacher’s knowledge of teaching methods for student learning, what are the roles that the learners have acquired from the academic teacher. The scale of importance and horror consists of 15 items. The research population includes female students of t

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Publication Date
Sun Jul 29 2018
Journal Name
Science International
THE EFFECT OF QUR'ANIC VERSES STRATEGY ON ACHIEVING SCIENCE AND SYSTEMIC INTELLIGENCE FOR SECOND GRADE STUDENTS.
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The objective of the research is to uncover the effect of the strategy of Quranic verses in the collection of science and systemic intelligence for second-grade students. The research sample consisted of (48) students of second grade students in the middle of Al Rasheed Boys School of the second Karkh Directorate, Distribution in the two divisions, Division of (b) and experimental group that studied strategy of Quranic verses, and the Division (a) control group which studied the regular way, and results indicated a statistically significant differences for the experimental group students studied using the strategy Verses in systemic intelligence collection.

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Publication Date
Sun Jan 01 2023
Journal Name
Chemical Engineering And Processing - Process Intensification
Optimization of a combined electrocoagulation-electro-oxidation process for the treatment of Al-Basra Majnoon Oil field wastewater: Adopting a new strategy
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Publication Date
Sun Jan 01 2023
Journal Name
Chemical Engineering And Processing - Process Intensification
Optimization of a combined electrocoagulation-electro-oxidation process for the treatment of Al-Basra Majnoon Oil field wastewater: Adopting a new strategy
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The performance of a synergistic combination of electrocoagulation (EC) and electro-oxidation (EO) for oilfield wastewater treatment has been studied. The effect of operative variables such as current density, pH, and electrolyte concentration on the reduction of chemical oxygen demand (COD) was studied and optimized based on Response Surface Methodology (RSM). The results showed that the current density had the highest impact on the COD removal with a contribution of 64.07% while pH, NaCl addition and other interactions affects account for only 34.67%. The optimized operating parameters were a current density of 26.77 mA/cm2 and a pH of 7.6 with no addition of NaCl which results in a COD removal efficiency of 93.43% and a specific energy c

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Scopus (36)
Crossref (28)
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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Mediation Role of Strategic Direction between Knowledge Risk Management and Organization's Effectiveness Analytical research in the Iraqi government banking sector
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Organizations nowadays, whether public or private organizations, productive or service (such as banks), face major challenges as a result of rapid and continuous changes, and in front of these challenges traditional management operations and tools become unable to make the organization able to work, which makes it imperative for these organizations to follow the methods and management practices, including the proposed knowledge risk management and strategic direction so that it can elevate its actions at the level of developments in reality, in the sense that these organizations and in the light of environmental developments to characterize their strategic direction as an intellectual approach characterized by mo

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Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of green accounting information systems in the oil sector and its impact on reporting on sustainability - an applied study
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Abstract

                  The research seeks to shed light on green accounting information systems, analyze them, identify sustainability reporting and how to improve it, as well as study the importance of the Iraqi oil sector, analyze it, and work on applying green accounting information systems in order to improve the quality of sustainability reporting. Oil as a branch of the General Corporation for the Distribution of Oil and Gas Products to apply the practical aspect and prove the hypothesis of the research. Explaining the company's role in improving environmental conditions

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Publication Date
Tue Aug 20 2019
Journal Name
Political Sciences Journal
Means of the right to self - determination actions and patterns of its practices under the contemporary international development
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Abstract The means of self-determination have their peaceful and non-peaceful dimensions and are united(peaceful and non-peaceful) by international consensus adopted by international conventions and instruments. This has given it various dimensions at the applied level, especially in the light of the contemporary international developments witnessed by the world represented by a number of complete and incomplete implementation models that have nothing to do with the theory of truth Self-determination associated with the liberation of peoples from colonial domination or the liberation of oppressed nationalities

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Publication Date
Tue Sep 06 2016
Journal Name
Al-qadisiyah Journal For Administrative And Economic Sciences
Awareness of the regulatory and administrative leadership and its role in achieving the effectiveness of the internal control system and achieve fair accountability
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The research aims to achieve a set of the most important objectives of the review of the role of creative administrative leadership in achieving aspects of economic reform in various government institutions and indicate the role of supervisory awareness of administrative leadership in the revitalization of the role of the internal control system to achieve the best use of available resources. This paper deals with three problems is the loss of financial resources of the state as a result of the growing phenomenon of administrative and financial corruption in the majority of government institutions, and the weakness of the role of the internal control system in the province on the resources available and to achieve the best use of these reso

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