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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
Fri Dec 15 2023
Journal Name
Al-academy
Formal coding and its relationship to aesthetic taste among students of the Department of Art Education
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The current research aims to identify pictorial coding and its relationship to the aesthetic taste of art education students. The research community consisted of (10) plastic artworks, and (3) artworks were selected as a sample for analysis and decoding. With the aim of the research, the research tool was prepared as it consisted of an analysis form, and the researcher used statistical methods: Equation (Cooper) to find the percentage of agreement between the arbitrators and the equation (Scott) to calculate the validity of the tool, and the correlation coefficient (Pearson) to extract stability in the method of segmentation half. Shape formations and achieve encryption of the plastic image through decoding symbols, meanings, and the sig

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of some methods for estimating the parameters of the binary logistic regression model using the genetic algorithm with practical application
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Abstract

   Suffering the human because of pressure normal life of exposure to several types of heart disease as a result of due to different factors. Therefore, and in order to find out the case of a death whether or not, are to be modeled using binary logistic regression model

    In this research used, one of the most important models of nonlinear regression models extensive use in the modeling of applications statistical, in terms of heart disease which is the binary logistic regression model. and then estimating the parameters of this model using the statistical estimation methods, another problem will be appears in estimating its parameters, as well as when the numbe

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Strategic intuition and its role in achieving the efficiency of political marketing Field Study in Babil Governorate
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Because of the new political stage that Iraq is living in, which called on researchers to choose the subject of political marketing and increase its effectiveness through strategic intuition. The problem of research was reflected in the following question: How can strategic intuition be used to achieve efficiency in marketing marketing to achieve voter acceptance and achieve political success later on? ).

The research derives its importance from the fact that it is related to the developments in the concepts and areas of marketing in various fields, and it has a role in identifying the gain of new markets, where it is specialized to provide a political product and identify the mechanism of marketing the p

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Relationship between accounting Conservatism, Persistence and volatility of earnings of companies listed on the Iraq Stock Exchange
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The study aimed to show the concept and importance of accounting Conservatism, Persistence and volatility of earnings of companies listed in the Iraqi market for securities have been selected 35 companies for the period between 2013 to 2107 used the scale of book value to market value to measure the Conservatism while the current profit regression model was used to measure future profits Eviews 9 was used for the purpose of testing the two hypotheses. The results of the study found that there is a statistically significant relationship between accounting Conservatism and Persistence of earnings. The relationship is inverse with no statistically significant relationship between Conservatism and earnings volatility.

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Commitment of Public Companies in disclosure requirement of Financial Statement: Analysis Study in State Company for Leather Industries (SCLI)
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It has been an increase concern of scientific and professional accounting sides on disclosure especially after appearance of business firms and accounting development with its relationship to financial statements which are considered to be outputs of the activity results.  The preparing of financial statements and auditing of those accounts according to normal principles and standards of accounting on both local and international levels. Accounting disclosure can be seen an importance through discover all fundamental and necessary information for proper supply. Therefore, the research will highlight on public companies commitment in Iraq for basis and standards which have taken disclosure in financial data. The conceptual frame of t

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Measuring the application of total quality management in Karkh Maternity Hospital from the perspective of health staff
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 Quality is the key to success in today's world, which is based mainly on competition in the provision of high quality services through the application of the modern management method which is called  total  quality management in organizations. This includes describing the provision of health services and satisfaction of patients .              .                                                 &nbsp

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Crossref
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Strategic Intelligence in Organizational Success Analytical research in the colleges of the University of Fallujah
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The current research aims to verify the role of strategic intelligence as an explanatory variable in organizational success as a respondent variable in the colleges of the University of Fallujah, the research community. (Dean, Associate Dean, Section Head, Division Officer, Unit Officer), The researcher used the questionnaire as the main tool to collect data that included (50) items, in addition to using personal interviews and field observations as aids in data collection. The researcher relied on statistical programs (SPSS V.25; Excel V (16) In the treatment and analysis of data through the use of the most appropriate statistical methods (arithmetic mean, standard deviation, difference coefficient, determinatio

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Crossref
Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Creative accounting practices for supply contracts and the role of internal audit in reducing them: An exploratory study on a sample of industrial companies in Iraq
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Abstract:

                The internal control is the tool through which it is possible to verify and ensure the implementation of tasks in accordance with the established plans and programs and to evaluate the level of performance that is implemented within the different companies.

A guarantee from the supplier with the absence of a specialized technical committee that follows up the stages of implementing the contract and disbursing all amounts of financial dues to the supplier before completing the implementation of the contract and overlooking the non-implementation of some clauses of the contract by the committee in charge of

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Publication Date
Sat Oct 20 2018
Journal Name
Journal Of Economics And Administrative Sciences
The effect of The Organizational Agility On High Performance ( Applied Search )
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Abstract

The current research aims to know  the  reality of the  research's coefficients, to know  correlation and effectiveness  between  the  organizational  Agility  and high performance . The current research  has been applied on  the official banks , including  a sample of  senior administration  members  (120) ; besides , the research has used questionnaire  that being considered as the main tool for gathering  information  and data . It includes  59 questions  in addition to  the personal interviews  program  as to support  the questionnaire and to fulfill a great deal of reality. It has been anal

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Crossref
Publication Date
Mon Mar 15 2021
Journal Name
Al-academy
Effect of Teaching Competencies in Enhancing Self-Confidence among Students of Department of Art Education during Application: كنعان غضبان حبيب
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The results of previous scientific studies showed that knowledge is something and application is something else, that's why teachers' preparation programs focused, in the present time, on special standards for knowledge and performance, i.e., who has knowledge is not necessary able to apply it in his life or in his field of work, which led to the existence of a gap between knowledge and application. Based on that, those interested in (teachers' preparation) reconsidered their work evaluation, thus the concept of competency appeared at the end of the sixties of the past century to address the negative in teachers' preparation.
The following contains a number of competency features in teachers' preparation programs:
Teachers' effec

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