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The contribution of information systems to increase tax revenues: An applied research at the General Commission of Taxes
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The research aims to study the contribution of tax information systems to increase tax revenues, and to identify how efficiently used information systems currently by the tax authority and their effectiveness in the detection of irregularities by the tax payers such as the cleclaration of incorrect statements that do not show real results of their business activities or hide information from sources related to their income subject to tax, which would negatively affect the outcome of tax revenues and thus damage important sourse of the public treasury of the states resources. The data of research was collected by studying and analysing the tax information systems used by the General Commission of taxs and its branches and a number of practical case studies drawn from the records of the mentioned commission. The research found a number of results the most important is the existence of a clear effect of tax information systems in increacing tax revenues effect Also, the tax information systems used by the tax authority were not efficient and effective to enabling its staff to determine the incomes of tax payers accurately and objectively and facilitating the process of settling tax accounts.

 

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Publication Date
Fri Dec 31 2021
Journal Name
Political Sciences Journal
Pakistan: The most dangerous terrorist extremism hotbed (a study information, limitations, and factors)
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   Receipt date:10/27/2021    accepted date:12/15/2021     Publication date:31/12/2021

        Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License.

The phenomenon of extremist extremism (terrorism) was one of the most prominent issues that took a large space in the twenty-first century, in which cognitive motives were mixed with strategic and ideological motives, leading to the emergence of terrorist extremi

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Publication Date
Mon Oct 28 2024
Journal Name
Anggaran : Jurnal Publikasi Ekonomi Dan Akuntansi
The Role Of Emotional Intelligence in The Board Of Directors and Its Impact On The Performance and Value Of Institutions and Conservative Practices In Light Of Crises (Applied Research On a Sample Of Banks Listed On ISX)
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This research aims to underscore the significance of women's emotional intelligence in enhancing the effectiveness of the Board of Directors, a crucial component of internal governance, particularly during crises. Despite strides made in recent decades in appointing women to senior roles in government, business, and education, challenges persist in improving women's leadership opportunities, especially in developing countries. The study utilizes statistical methods, including Pearson's correlation, to analyze the relationships between variables within a sample of banks listed on the Iraqi securities market, comparing periods before and during the COVID-19 pandemic (2019 and 2020). The goal is to measure the impact of female emotiona

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Publication Date
Fri May 15 2009
Journal Name
Journal Of Planner And Development
Preservation of heritage markets within an integrated framework to preserve the urban heritage in the historical centers of cities (selected models and experiments)
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This research discusses the rehabilitation of heritage markets in the historical centers of Islamic Arab cities and their use in the field of cultural tourism as one of the most important tourist attractions and the subsequent revival of the national economy in addition to preserving the urban heritage as these markets part of the historical centers of cities. The research also discusses the preservation of the continuity of heritage markets as a product of cultural heritage value within an integrated framework to preserve the urban heritage in the historic centers of cities. The study then reviews a number of experiences of Arab and Islamic countries in the field of preserving and rehabilitating heritage markets, which qualify them to b

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Publication Date
Wed Apr 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Plagiarism on the Quality of Scientific Researches “Empirical Study”
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The purpose of this research is to study the quality of scientific research at the University of Baghdad in light of scientific piracy and plagiarism of research and results and attribute it to others intentionally or unintentionally. Proactive writing such as stealing ideas or synthesizing the results of one another over others and its negative impact on the quality of scientific outputs and the reputation of educational organizations through an exploratory study in the faculties of the University of Baghdad, scientific and humanitarian. As for the aims of the study, it was determined by determining the negative impact of piracy on scientific research. A Likert five-point scale was used in this research. The research community c

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of the Application of Corporate Governance On the Financial Performance Evaluation in Banks: Applied Study- Sample of the Conventional and Islamic Banks in the Kingdom of Bahrain
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 The aim of this research is to identify the extent to which the Conventional and Islamic banks are committed to implement the requirements of the corporate governance in its financial reports. In addition to its commitment to transparency and clarity in dealing with the shareholders and stockholders to protect their interests and to determine the impact of the commitment of the corporate governance on assessing the financial performance of the conventional and Islamic banks that participate in Bahrain Stock Exchange.

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Crossref
Publication Date
Sun Dec 31 2023
Journal Name
College Of Islamic Sciences
Bibliography of books (jurisprudence) available in the References Department of the Central Library at Al-Mustansiriya University)
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The research included making a bibliography of the jurisprudential books available in the reference section of the central library at the University of Al-Mustansiriya. From this research, and I also saw that one of its objectives was to classify these books scientifically according to what was included in the Contemporary Islamic Fiqh Library of sections that were classified on its basis, according to what has settled in the custom of contemporary jurists, and according to the researcher’s view and his humble diligence, so the research was organized into an introduction and three topics. Each topic contained approximately five demands that included the sections of the contemporary jurisprudential lib

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Publication Date
Sun Jun 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
منظمات الاداء العالي بحث أستطلاعي في الشركة العامة للصناعات الجلدية والشركة العامة لتصنيع الحبوب
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This study discussed modern variable in the organizational thought that is the high performance organizations in the two of Iraqi public organizations. The aim of study determines to know the level of the performance in this organizations (high or not). The data was Collected by questionnaire which contain (8) characteristics, the organizational design, strategy, process, technology, leadership, the roles, culture, and external environment). The sample contain from (76) employees;

Results points that the two organizations didn’t reach to the high level of performance, and there are significance's difference  among them.

 

 

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Crossref
Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Models of measurement and disclosure of fair value accounting - Applied to contribute to company garments mixed
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The research aims to provide a method to measure the fair value of the most environmentally friendly of Iraq and through the application of method of measuring the fair value of the company garments contribute to mixed as the company is of the economic units of the industrial sector and included in the Iraqi market for securities as a profit and distributes profits to shareholders since the method of measurement of the fair value based on the divided profits as toxic in a deduction of Cash Dividends cash for measuring fair value, and will also be in this research to clarify the disclosure of accounting for fair value and choose the method of disclosure most appropriate to the beneficiaries of accounting disclosure, as will be cho

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Crossref
Publication Date
Wed Jun 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The role of Iraqi trade policies in stimulating productive sectors to grow for the period (2003-2019) (an analytical study in light of the Malaysian experience)
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The research deals with analyzing the influencing role of trade policies in the growth and development of productive economic sectors and their contribution to GDP and its reflection on workforce employment. Studies have proven the success of the Malaysian experience in stimulating the productive economic sectors to grow and their contribution to the gross domestic product with an increase in the growth of local markets and access to international markets for national products. The research also deals with the ineffectiveness of Iraqi trade policies after 2003 in stimulating the productive economic sectors (agricultural and industrial) on economic growth, as most of the increase in Iraqi GDP growth throughout the study period was

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Crossref
Publication Date
Sat Dec 31 2022
Journal Name
Journal Of Economics And Administrative Sciences
An Evaluation of Environmental Performance According to The International Standard (ISO14001: 2015) in a Field East of Baghdad / A Case Study in the Midline Oil Company
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EMS in accordance with ISO 14001: 2015 is considered an entry point to reduce environmental impacts, especially the effects resulting from the oil industry, which is the main source of environmental pollution and waste of natural resources, since the second revision of the standard took place in September 2015. The problem of the research was manifested in the weakness in understanding the correct guidelines that must be followed in order to obtain and maintain the standard. The purpose of this research was to give a general picture of what is behind ISO14001:2015 and how it is possible to create a comprehensive base for understanding its application by seeking the gap between the actually achieved reality, standards requirements

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