Preferred Language
Articles
/
jpgiafs-1321
Estimating the impact of tax exemptions on achieving economic development in Iraq for the period (2015-2021): An Applied research in the General Authority for Taxes
...Show More Authors

Abstract

          The research aims to identify tax exemptions, their objectives and types, as well as to shed light on the concept of sustainable development, its objectives, dimensions and indicators (economic, social and environmental), as well as to analyze the relationship between tax exemptions and economic development, in addition to measuring and analyzing the impact of tax exemptions on economic development in Iraq for the period ( 2015 - 2021) using the NARDL model. The research problem centers on the fact that failure to employ financial policy tools correctly led to a weakness in achieving economic justice, which leads to a failure to improve social welfare and an unfair distribution of natural resources. Do tax exemptions affect the achievement of economic development in Iraq, and to prove the research hypothesis, the research sample represented a group of companies covered by tax exemptions, numbering six companies. The financial data was studied and analyzed and its impact on the average per capita GDP as an indicator of economic development in Iraq for the period (2015-2021), and the research concluded that there is There is a long-term, non-linear positive relationship between corporate tax exemptions and economic development in Iraq. Increasing corporate tax exemptions by (1%) will lead to an increase in economic development in Iraq by (0.798%), while decreasing tax exemptions by (1%) will lead to a decrease in economic development in Iraq by (0.798%). (1.179%), and the research recommends It is necessary to direct exemptions towards vital economic sectors to encourage investment in them that contribute to increasing the gross domestic product and thus its average per capita share to achieve economic development in Iraq.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Organizational spirituality and its implications for organizational performance: A survey of the opinions of employees of the General Company for Food Industries in Abu Ghraib (Baghdad)
...Show More Authors

The research discusses with organizational spirituality and its implications on the organizational performance in the General Company for Food Industries in Abu Ghraib (Baghdad). The aim of the research was to determine the contribution of organizational spirituality in the organizational performance of the surveyed company. In order to achieve the objectives of the research، two main hypotheses were adopted. Several sub-hypotheses centered on the relationship between organizational spirituality and organizational performance in terms of its dimensions (Meaning work، self-esteem، community affiliation،

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
"Using Markov Switching Model to Investigate the Link between the Inflation and Uncertain Inflation in Iraq for the periods 1980-2010"
...Show More Authors

In this paper we use the Markov Switching model to investigate the link between the level of Iraqi inflation and its uncertainty; forth period 1980-2010 we measure inflation uncertainty as the variance of unanticipated  inflation. The results ensure there are a negative effect of inflation level on inflation uncertainty and  all so there are a positive effect of inflation uncertainty on inflation level.                                                   &nbsp

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of intellectual capital on sustainable competitive performance: field research in a sample of private colleges
...Show More Authors

Abstract:

                  This research seeks to test the influence of intellectual capital as an explanatory variable and its components (human capital, structural capital, relational capital) and sustainable competitive performance as a responsive variable and its components (reducing service delivery cycle time, rapid response to market demand, increasing customer satisfaction, providing better Quality of service, increasing market share)” through a field study, and here the research problem was diagnosed in an attempt to answer the following question: Is there awareness among the senior management within the private colle

... Show More
View Publication Preview PDF
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Role Of Succession Planning In Human Capital Development In Organizations ( the Field of the research at the Oil Training Institute – Baghdad
...Show More Authors

 

  To identify the importance of the role of succession planning in developing human capital in organizations in light of the accelerating and dynamic events and changes in the work environment, and the research problem indicated the seriousness of employees retiring or leaving their positions for any reason and the extent of its impact on the organization in creating gaps in leadership and problems In managing the talent injection because there will be a shortage of talent, which in turn will affect the general performance of the business in the researched institute, so the importance of research appears in trying to present a set of solutions through which some of the problems facing the organization in quest

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Auditing the performance of the structural capital according to standards of e-learning and its reflection on the performance of universities: applied research
...Show More Authors

The developments and transformations taking place in the era and the growth of knowledge economies and communication technology led this development to compel higher education institutions in Iraq to reconsider their objectives to keep pace with development. And one of the most important tools of development was the application of e-learning standards and its long-term impact on the performance of the educational institution. Performance auditing plays an important role in verifying the extent to which these institutions have implemented their activities and programs that auditing performance by adopting e-learning standards helps the institutions’ management by providing appropriate information on the extent to which they achieve thei

... Show More
View Publication Preview PDF
Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Development of human resources and their role in achieving artificial intelligence A survey of the views of a sample of workers in the cement plant
...Show More Authors

The research topic was chosen as a result of the importance of human resource in business organizations in general and the industrial process in particular. Without the human resource, business organizations cannot continue and achieve success and excellence, and the research problem has been diagnosed in the lack of sales of General Cement Company’s northern products, despite their distinctiveness, standing, and reputation in The market and its products with standard specifications, and through this problem, the following questions were raised:                                                    &nbs

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Reflection of innovative marketing skills on the broad recommendation Survey Research at Asia Telecom- Iraq
...Show More Authors

The research aims at clarifying the relationship between innovative marketing skills and broad recommendation as a vital and important issue for organizations in general and service organizations in particular to demonstrate how innovative marketing skills contribute to broad adoption and to determine the relationship between interdependence and the impact of innovative marketing skills on the broad recommendation. Some questions are posed by the research problem. Is there a clear awareness among individuals in the company about the concept of marketing marketing skills and how do innovative marketing skills affect the broad recommendation of the surveyed company? How innovative marketing skills relate to the broad recommendation

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Aug 15 2023
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Organizational Innovation Climate on Sustainable Competitive Advantage- Empirical Study
...Show More Authors

The problem of the research is that some companies lack the mechanisms and policies that to enhance the loyalty of these valuable resources, which led to difficulties in generating knowledge, producing, storing, investing and investing information to achieve a sustainable competitive advantage. In addition, companies are still working with the traditional wage system (monthly salaries), which makes people not think about adding value to work. The research aims to determine the level of variables for researchers to clarify the impact of the organizational innovation climate on sustainable competitive advantage. The Qualitative approach is used based on research. The research was applied

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
بحث تطبيقي في مصرف الرافدين: An Applied Research in the Rafidain Bank
...Show More Authors

Banks was one of the institutions that are highly concerned with the issue of performance evaluation, in order to achieve optimal use of resources that enable them to achieve operational and strategic objectives both in light of the global competition fierce for the start of the research problem of banks to adopt in assessing the performance of the realization of just the traditional financial indicators which has become insufficient to keep pace with the constant evolution in the business environment, which requires work on the use of the necessary information needed to evaluate the performance of all the Bank's activities through

the use of the Balanced Scorecard method. The research aims to shed light on the dimensions of perf

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of Common Stocks Using The Fama-French Five Factor Model An Applied Study in The Iraq Stock Exchange
...Show More Authors

     The process of stocks evaluating considered as a one of challenges for the financial analysis, since the evaluating focuses on define the current value for the cash flows which the shareholders expected to have. Due to the importance of this subject, the current research aims to choose Fama & French five factors Model to evaluate the common stocks to define the Model accuracy in Fama& French for 2014. It has been used factors of volume, book value to market value, Profitability and investment, in addition to Beta coefficient which used in capital assets pricing Model as a scale for Fama & French five factors Model. The research sample included 11 banks listed in Iraq stock market which have me

... Show More
View Publication Preview PDF
Crossref