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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
Sun Sep 27 2020
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Instructional Program Concerning Non-Pharmacological Guideline on Controlling Essential Hypertension among Patients at AL-Sader Hospital in AL-Najaf AL-Ashraf City
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Objective: The aims of present study to detect the effectiveness of instruction program of non-pharmacological guideline on blood pressure and laboratory test.

 

Methodology: A pre-experimental study was conducted in Al-Sader Teaching Hospital   from 8th of September 2019 to 25th of May 2020, in order to find out the effectiveness of instruction program concerning non-pharmacological guideline on controlling essential hypertension among patients. A non- probability (purposive sample) of 50 patients with essential hypertension is selected. Those patients are already diagnosed with Essential Hypertension

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Publication Date
Sun Jan 01 2023
Journal Name
International Conference Of Computational Methods In Sciences And Engineering Iccmse 2021
The effective radius of elliptical galaxies at z < 0.02
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Publication Date
Wed Sep 30 2020
Journal Name
Neuroquantology
Theoretical Analysis of the Electronic Current at Au/PTCDA Interface
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Abstract We have been studied and analysis the electronic current at the interfaces of Au/PTCDA system according to simple quantum mode for the electronics transition rate due to postulate quantum theory. Calculation of electronic current were performed at interface of Au/PTCDA as well as for investigation the feature of electronic density at this devices. The transition of electronic current study under assume the electronic state of Au and PTCDA were continuum and the states of electrons must be closed to energy level for Au at Fermi state, and the potential at interface feature depended on structure of Au and PTCDA material. The electronic transition current feature was dependent on the driving force energy that results of absorption ene

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Publication Date
Wed Dec 29 2021
Journal Name
Journal Of The College Of Education For Women
The Impact of the Seven Principles of Good Practice as a Teaching Technique on EFL Student –Teachers' Performance: سوسن سعود عزيز
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The interest in pre-service teacher training has become influential in teaching English as a foreign language, and the purpose of this training course is to prepare qualified teachers to teach effectively through the application of this technique by undergraduate students. This research aims to find out the effect of using the seven principles of good practice as a teaching technique on the fourth stage student-teachers’ performance at the College of Education for Women/University of Baghdad, during the academic year 2017-2018. The sample includes (60) students selected according to the stratified sampling method. The observational checklist used by the department to assess the student teachers’ performance during the practicum perio

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Publication Date
Mon Aug 18 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of the Efficiency of Three Different Obturation Techniques to Obturate the Isthmus Area of Roots Canals Prepared by Two Different Instrumentation Techniques (An In Vitro Study)
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Background: The isthmus is a difficult area in the root canal complex to manage. The research aimed to evaluate the efficiency of three different obturation techniques (lateral condensation, EandQ (thermoplasticized gutta percha system) and Soft Core (thermoplasticized core carrier gutta percha system)) to obturate the isthmus area of roots prepared by two different instrumentation techniques (rotary ProTaper universal and ProTaper Next systems). Material and method: Sixty freshly extracted teeth were randomly divided into two main groups (A and B) of 30 teeth each. Group A was prepared by rotary ProTaper Universal whereas group B was prepared by ProTaper Next system. Each main group was then randomly subdivided into three subgroups of 10 t

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Publication Date
Thu Dec 27 2018
Journal Name
Revue Académique De La Recherche Juridique
Extent and limits of the judge's power to the contract (Comparative study)
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The contractual imbalance is perceived today by the majority of the doctrine as being one of the pitfalls to the execution of the contracts. As a result, most legislations grant judges the power to intervene to restore it. Granting the judge the power to complete the contract raises the question of the extent to which the judge can obtain such power. Is it an absolute authority that is not limited? If so, is it a broad discretion in which the judge operates in his conscience, or is it a power of limited scope by specific legal texts and conventions? This is what we will try to answer in this research.

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Publication Date
Thu Mar 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
السياسة الضريبية المحلية في ظل العولمة ( مع إشارة خاصة لالسياسة الضريبية المحلية في ظل العولمة ( مع إشارة خاصة لبلدان جنوب شرق آسيا)بلدان جنوب شرق آسيا)
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تركت العولمة المتسارعة أثرا عميقا على مدى واسع من السياسات والتطبيقات الاقتصادية في كل من الدول النامية والمتقدمة على حد سواء, إذ نشأت الأنظمة الضريبية الحالية عندما نمّط كل بلد سياسته الضريبية بشكل تركز معه على متطلبات الاقتصاد المحلي, وعندما كانت تعقد المفاوضات بين الأمم المختلفة حول المعاملات الضريبية والاتفاقات الضريبية كانت تجري في إطار من هيمنة السياسة الضريبية المحلية.

لكن العولم

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Effect of Speaking Strategies on Iraqi EFL College Students
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The present study deals with the effect of teaching speaking Strategies (SS) on
EFL Iraqi College students. The use of speaking strategies not only solves learners’
communication problems, but also enhances the learner’s interaction in target language,
and improves their oral proficiency .The aim of the study is to find out the effect of
teaching SS used by EFL College students .The learner of the first stage is population of
the study at the Department of English, College of Education /Ibn-Rushd .The sample
consists of (60) students distributed on experimental group(A) as well as control
group(B) each group contains (30) students . In order to achieve the aim of the study,
questionnaire has been constructed t

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Publication Date
Fri Oct 28 2022
Journal Name
Political Sciences Journal
A future view for the political systems of the Arab Gulf states After normalization ... the United Arab Emirates as a case study
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The dangers of (Israel's) integration with Arab countries in the middle east region will threaten the Arab security structure dimension, which the latter makes the Arab regional system vulnerable for distortion due to its nominal and symbolic value which is far from the Arab self and questioning with its effectiveness in comparing with the real capabilities to Arab countries in achieving the common targets. So, how to assess the different problems that began to hit the structure of the Arab regional system? and how to pledge an allegiance after putting forward what is known as the American Deal of the Century for the administration of former US President Donald Trump for making another step toward normalization with (Israel)?. The reveal

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Publication Date
Sat Dec 31 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE ROLE OF COMMODITY DUMPING IN ENCOURAGING THE IRAQI CONSUMER TO BUY NON- ESSENTIAL GOODS: THE ROLE OF COMMODITY DUMPING IN ENCOURAGING THE IRAQI CONSUMER TO BUY NON- ESSENTIAL GOODS
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ABSTRACT

The research aims to study the effect of the commodity dumping phenomenon that Iraq suffered after 2003 on the consumption pattern of individuals, towards the acquisition of non-essential goods (luxury). To achieve our goal we relied on the questionnaire as a main tool for obtaining information related to the research, and it was distributed on a random sample of consumers in the city of Baghdad with 250 questionnaires. The answers of the research sample were analyzed using the statistical program (SPSS). The percentage weights and the factorial analysis method were used also to arrange the variables that affected on changing consumption patterns. The research reached a set of conclusions:

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