Preferred Language
Articles
/
jpgiafs-1316
A proposal to impose a tax on the profits of securities trading to increase tax revenues: Applied research in the General Commission of Taxes
...Show More Authors

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

View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
Psychological Stress As A Result of the Spread of the COVID-19 Pandemic
...Show More Authors

Abstract

The pressures of life have become a tangible phenomenon in all societies in varying degrees. This disparity determines several factors, including the nature of societies, the level of their urbanization, the intensity of interaction, the intensity of conflict, and the increasing rate of change in those societies. many people name The modern era in which we live the “era of pressures", where one of the most important of these changes is the “new Coronavirus 19-COVID”, which has spread widely throughout the world, as the pandemic, has affected all aspects of daily life, including the educational and academic process, academic activities have been suspended in universities, which caused sudden change

... Show More
View Publication Preview PDF
Publication Date
Wed May 17 2023
Journal Name
Journal Of Engineering
A Simulation of Core Displacement Experiments for the Determination of the Relative Permeability
...Show More Authors

Computations of the relative permeability curves were made through their representation by two functions for wetting and nonwetting phases. Each function contains one parameter that controls the shape of the relative permeability curves. The values of these parameters are chosen to minimize an objective function, that is represented as a weighted sum of the squared differences between experimentally measured data and the corresponding data calculated by a mathematical model simulating the experiment. These data comprise the pressure drop across core samples and the recovery response of the displacing phase. Two mathematical models are constructed in this study to simulate incompressible, one-dimensional, two-phase flow. The first model d

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Jun 01 2023
Journal Name
Magazine Aldhakwat Albedh
The methodology of Ibn Mamati (d. 606 AH) in his book Laws of Diwans - A Civilizational Study
...Show More Authors

The book The Laws of Duwan of Mamati's Son (T, 606 E) His approach to his narratives is a topic of historical and civilized importance. The Fatimid Age of the People of Jehovah has expanded its influence and authority, including ministers, writers, doughnuts and foreshores. One of the Christian families that shined in the late Fatmi era was "Mamati", who lived in "Assiut" from Upper Egypt, then moved to Cairo, and enrolled in the service of the Fatimids, where their sons held important positions in State offices.Ibn Mamati became in charge of the Army Office and then added to it the Finance Office, which became the most important downs in Egypt. Through his work in the Duwan Law Books, this book was a living record of the Dawawans in the Ay

... Show More
View Publication Preview PDF
Publication Date
Thu Dec 28 2023
Journal Name
Journal Of Physical Education
Proactive leadership and its relationship to managing the organizational error of the Iraqi Handball Federation from the point of view of the clubs participating in the Iraqi Elite League for the season 2023-2024
...Show More Authors

This research seeks to study the role of proactive leadership as an essential element that helps all federations that lead the wheel of sports, including the Iraqi Handball Federation, so that it builds a correct environment that helps manage the organizational errors that the Handball Federation may fall into, and this in turn helps in early detection of errors and obstacles that may occur. It is likely that the Federation will fall into the process of managing and organizing the Iraqi Handball League, in addition to increasing the clubs’ ability to assist the Iraqi Handball Federation by being proactive so as not to make mistakes. The research community included the administrative bodies of the clubs participating in the Iraqi E

... Show More
View Publication
Crossref
Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Integration of e-commerce, information technology and its impact on reducing costs to make pricing decisions
...Show More Authors

   E-commerce is the most important result of information technology in this day and age, has resulted in the use of commercial transactions to changes in economic, social, and psychological, and produced a new type of shopping, jobs, and create new job opportunities, and changed the traditional work environment. The challenge currently facing economic units is how to transfer this technology and its integration within the community, especially after the massive developments that have occurred in the areas of commercial and congested markets units, the economic and the products and services the many and varied and intensified competition among these units to achieve a profit, leading to the emergence of e-commerce as on

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 07 2014
Journal Name
Baghdad Science Journal
The Effect of Sodium Selenite and Vitamin A on FSH and LH Level in Albino Male Mice treated with Hexavalent Chromium
...Show More Authors

The present expermint was designed to determine the effect of Sodium Selenite (0.5 mg/kg) and Vitamin A (10 mg/kg) in FSH and LH level in Albino Male Mice treated with Hexavalent Chromium (1000 ppm). `This study included 48 mice divided into six groups (1st group treated with distilled water and the 2nd group treated with Sesame Oil were considered as control group, 3th group exposed to Hexavalent chromium , 4th group treated with Sodium Selenite and exposed to Hexavalent Chromium , 5th group treated with Vitamin A and exposed to Hexavalent Chromium and 6th group treated with Sodium Selenite and Vitamin A and exposed to Hexavalent Chromium ) . The treatment lasted for 35 days. The results showed a significant (P ? 0.05) decrease in FSH an

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Feb 28 2023
Journal Name
Iraqi Geological Journal
Development of 3D Geological Model and Analysis of the Uncertainty in a Tight Oil Reservoir in the Halfaya Oil Field
...Show More Authors

A geological model was built for the Sadi reservoir, located at the Halfaya oil field. It is regarded as one of the most significant oilfields in Iraq. The study includes several steps, the most essential of which was importing well logs from six oil wells to the Interactive Petrophysics software for conducting interpretation and analysis to calculate the petrophysical properties such as permeability, porosity, shale volume, water saturation, and NTG and then importing maps and the well tops to the Petrel software to build the 3D-Geological model and to calculate the value of the original oil in place. Three geological surfaces were produced for all Sadi units based on well-top data and the top Sadi structural map. The reservoir has

... Show More
View Publication Preview PDF
Scopus (8)
Crossref (2)
Scopus Crossref
Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
Use of the Iraqi Song in the Orchestral Compositions of Hanz Moomer- (Foug Al-Nakhl) as a Model: فراس ياسين جاسم
...Show More Authors

The use of the Iraqi song in the symphony orchestra is one of the pioneering and important works, which carries with it an artistic value of aesthetic specificity in how to use the Iraqi singing heritage. The research aimed to identify the employment of the song (Foug Al-Nakhl) and its works within the Iraqi national symphony orchestra music by the author Hans Count Momer whose works still have a great influence on the authors of the Iraqi orchestra.  The researcher presented a brief introduction to the Iraqi Symphony Orchestra, a brief introduction about the author, and the trends of world music towards heritage. He also talked about musical composition, research procedures and tools, and applying the tool to the selected sample (F

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jan 01 2023
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees22fr
Theoretical insights into the study of the electronic transition reaction process from D35CPDT molecule dye to SnO2 semiconductor
...Show More Authors

View Publication
Crossref
Publication Date
Fri Jan 25 2019
Journal Name
Journal Of Al-qadisiyah For Computer Science And Mathematics Vol
Predicate the Ability of Extracorporeal Shock Wave Lithotripsy (ESWL) to treat the Kidney Stones by used Combined Classifier
...Show More Authors

Extracorporeal Shock Wave Lithotripsy (ESWL) is the most commonplace remedy for kidney stone. Shock waves from outside the body frame are centered at a kidney stone inflicting the stone to fragment. The success of the (ESWL) treatment is based on some variables such as age, sex, stone quantity stone period and so on. Thus, the prediction the success of remedy by this method is so important for professionals to make a decision to continue using (ESWL) or tousing another remedy technique. In this study, a prediction system for (ESWL) treatment by used three techniques of mixing classifiers, which is Product Rule (PR), Neural Network (NN) and the proposed classifier called Nested Combined Classi

... Show More
View Publication Preview PDF
Crossref