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A proposal to impose a tax on the profits of securities trading to increase tax revenues: Applied research in the General Commission of Taxes
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Abstract:

                The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach based on the data and information of the Iraq Stock Exchange and the General Commission for Taxes and related laws and instructions. The research concluded, through analyzing the indicators of the Iraq stock exchange and applying the tax model on a sample of investors, that the tax on dividends and bonds has a role in increasing tax revenues. The tax on stock and bond profits has a role in increasing tax revenues, and it must activate the work of a tax law by imposing a tax on the profits of securities trading and give it great importance in the event that it is activated, and It is very important to work on selecting qualified and competent staff who are able to succeed and implement this tax

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Listening to music and its reflection on the artistic output of the students of the Department of Art Education: سميعه فاضل كعود
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The relationship between music and plastic arts can be viewed as an interdependent relationship, as they both develop imagination, focus and sensory perception, as well as the presence of some artistic concepts that music shares with the art of drawing, on this basis the rationale for this research aimed at identifying (the influence of music) was dealt with On the artistic output (drawing) of students of the Department of Art Education - College of Fine Arts) In the first chapter the problem of research, importance, terminology, boundaries and goal was addressed, and in the second chapter the researcher dealt with in the first topic the relationship between music and painting, and in the second topic the use of music in education. As fo

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Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Health Care Quality according to the measurement of the nursing performance efficiency in IBN AL-NAFIS Hospital
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The study aimed to spread the culture of efficient performance between nursing staffs, which would contribute and achieve health care quality, and to clarify the role of nursing in improving the quality of high-quality health care, as well as to clarify how to reach national standards for the quality of health care in Iraq, Therefore, the study dealt with the efficiency of nursing performance as an explanatory variable, and the quality of health care as a dependent variable. The fact that the health sector is the foundation for building a healthy society free from diseases, so hospital of IBN AL-NAFIS as an institution and it's nursing teams were taken as a community for this study. The results to be objective and reflect the rea

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Publication Date
Fri Jan 01 2021
Journal Name
Ecology, Environment And Conservation
A qualitative study of Periphytic algae attached to thesurface of river boats in the Tigris River in AlAadhamiya, Baghdad, Iraq
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A seasonal study of periphytic algae attached to the surface of river boats was conducted in Tigris river in Al Aadhamiya site for the period from October 2016 to May 2017. A total of 107 taxa of periphytic algae were identified belonging to the four classes of algae. The periphytic algae community dominated by Bacillariophyceae was (60.7%) followed by Chlorophyceae (20.5%) and Cyanophyceae (17.7%) Chrysophyceae was constituted (0.9%) of the total number. During the whole period of study filamentous taxa such as Oscillatoria amphibian, Phormidium spp., Spirulinagigantean, Cladophoreglomerata and Melosira roeseana remained the dominant colonizer which may be reflect the ability of this species to grow multiplies under different environmental

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Publication Date
Sun Sep 30 2018
Journal Name
Scientific Journal Of Silesian University Of Technology. Series Transport
Measuring the relative importance of applying engineering solutions to urban traffic intersections: a planning perspective
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Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation The Efficiency And Effectiveness of The Iraq stock Exchange -An Empirical Study From July 2004 to March 2008–
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 The aim of this study was to provide an overall assessment to the efficiency of the Iraq stocks exchanges (ISE) through specifying well –known models .First, Fama's efficient market hypothesis as a contrary concept to the random walk hypothesis, was performed and it has been found that ISE follows the random process, so the price of the shares can't be predicated on the basis of past information. Second,we use a multifactor model, which so named multiple regression, to explore the link between ISE  and the main economic indicators. our empirical analysis finds that every weak associations exists between major ISE measures and main economic indicators.

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Publication Date
Wed Jun 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The role of knowledge management strategies in building core competenciesAn exploratory study of the views of a sample of managersOffice of Financial Supervision in Iraq
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The strategies of knowledge management have became the basis in the promotion of core competencies. Therefore gained an increasing prominence. This led the administrations of organizations to work to effectiveness of there strategies, which results to build there core competences through teamwork, empowerment and personal effectiveness of employees. From this arises research problem about the  organizations leaders recognize extent of knowledge management strategies which that lead to core competence. In addition the research tray definition the relation and nature of affect between its variables. The research was carried on sample (72) managers from board of supreme audit in Iraq and used statistical tools and methods.

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Publication Date
Mon Aug 01 2016
Journal Name
Iosr Journal Of Dental And Medical Sciences
Evaluating the Effect of Showing the Dental Injector to Children on Their Dental Behavior in Relation to the Vital Signs And Maternal Anxiety
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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of the requirements of Total Quality Environmental Management in promoting environmental sustainability-An Empirical Study in the Iraqi Drilling Company
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Abstract

quality issue is the only issue the interesting in recent years of the last century, but also came out of sync with the other issue is the issue of environment, Where they have become represent two sides of one currency, challenges faced by the world and raised by the environmental problems have made industrial organizations pay great attention to the environment by improving their environmental performance, and that's where the oil industry is one of the most dangerous industries, influential and damaging to the environment due to the organizations move away from oil for adoption The application of EMS then a tool to improve environmental performance has been chosen sam

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The role of knowledge management in achieving strategic excellence Field research in some Iraqi private banks
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The purpose of the research is to study the impact of knowledge management (personalization and coding strategy) in achieving strategic excellence in the environment of Iraqi private banks, and the descriptive and analytical research approach has been adopted, so the researcher adopted positive philosophy according to the deductive approach for the purpose of deriving the first research hypothesis from the theoretical side and the research reached a group of The most important results are that the personalization strategy has made great progress in its ability to influence strategic superiority as a responsive variable, as the civil bank departments were successful in employing the changes that occurred in the personalization str

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Economic globalization adapts to a new stage of development
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the pursue of social  systems history present to us solid evidence that the collapse of  that systems be caused by either the stagnancy aftermath maturity or unreal intellectual foundation which lead to sudden collapse, while the capitalism can avoided that intellectual damages due to its dynamic system with appropriate  auto adaptation mechanism and use it excellently in the right time.

The globalization had excrete (as one of the capitalism adaptation mechanism) its own targets and its methods in framework of multinationals corporations which consist with capitalism states that employed the international organizations to reconstruction the global economy to serve such targets. So the glob

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