Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process settling accounts with these companies. The research has come to the most important set of conclusions.1.That contracts with foreign oil companies contracting for work in Iraq has created a new resource for the general budget of the state by imposing taxes and fees on the income of these companies, which provide sufficient funding sources to cover the overhead of the State.2.Iraq is one of the oil countries, which occupies a leading position among Arab and international oil-producing countries of the magnitude of the reserves position of the oil sector is one of the most important pillars of the Iraqi economy to being an important source of attracting foreign to work in Iraq, the oil companies, which contribute to the development and reconstruction of the national economy, with the introduction of modern technologies in the the oil industry.3.The income tax on foreign oil companies contracting for work in Iraq Law No. (19) for the year 2010 and instructed No. (5)- for the year 2011 began for the purpose of supporting the national economy and the submission of income earned in Iraq to foreign oil companies and its sub-contractors in the production and extraction of oil and gas income tax.Recommended Find the need in the future to promote cooperation with international oil companies and oil service companies in all oil activities through cooperation and participation agreements and contracted to gain access to Iraq's strategic objectives for the purpose of providing new resources to finance the state budget as well as the need to take advantage of good global technical expertise and technology of modern provided by oil companies foreign operating in Iraq
Abstract
This research aims to identify the relationship and the impact of the behavior of organizational citizenship in the performance of employees, as practiced behaviors organizational citizenship substantial role in achieving the objectives of both the organization and its staff at the same time, so it affects a large extent on the characteristics and performance of individuals employees and thus influence the success of the organization as a whole, problem of the research has indicated that there is a clear failure in the study of the impact of the behavior of organizational citizenship in the performance of employees, was chosen
There is poverty because of the difference in capacity and material resources, Previously poverty known on the basis of disparity between income and inadequate income. It realize later that fare wore effects of poverty is the erosion of human capital. The human poverty is the loss of food, education, health care and shelter.
In order to provide a database that target the poor , it have been propped a document on the features of poverty and the whereabouts of the poor and the rate of disparity between provinces.
Here the goal of the research is the identify the factors affecti
... Show MoreThis research seeks to explore the impact of notifications on enhancing user engagement with websites, primarily through user subscriptions and their interaction with notifications on these websites. The significance of this study lies in its implications for crafting compelling headlines that capture users' attention, streamline their access to journalistic content, and align with the objectives and editorial policies of news websites. It sheds light on the factors influencing users' preferences for specific notifications and their engagement with content based on their individual interests, motivations, and the satisfaction derived from such interactions.
The researcher has reached several key findings, inc
Research covers the uses the method of Quality Rating Evaluation to evaluate the
quality of production through which a determination of product quality of its production in
order to determine the amount of sales hence the profits for the company. The most important
function is to satisfy consumer at reasonable prices. Methods were applied to the product
(toothpaste) in the General Company for Vegetable Oil – Almaamoon Factory .
The company's has obtained ISO-certified (ISO 9001-2008). Random samples of
final product intended for sale were collected from the store during months (February, April ,
June , October and December) for the year 2011 to determine the "quality rating " through
the applicat
Soil defilement with "raw petroleum" is a standout amongst the most across the board and genuine ecological issues going up against both the industrialized and oil country like Iraq. Along these lines, the impact of "raw petroleum" on soil contamination is one of most critical subjects that review these days. The present examination expects to research "unrefined oil"effectson the mechanical and physical properties of clayey soils. The dirt examples were acquired from Al-Doura area in Baghdad city and arranged by the "Brought together Soil Grouping Framework (USCS)" as silty mud of low pliancy (CL). Research center tests were done on contaminated and unpolluted soil tests with same thickness. The dirtied tests are set up by blending
... Show MoreNegotiation is considered as one of the most important kinds of communication in the contemporary organizations, which depend on the important role of managerial information systems in providing necessary and suitable information for success of the negotiation process.
Accordingly, this study aims at measuring the extent of the variables effect of managerial information system in the negotiation process.
To achieve this study, two hypotheses were chosen; the first is the correlation relation and the second is the effect, and statistical means represented by correlation coefficient "Spearman" and (R2) were used.
A Number of conclusions were
... Show MoreAbstract
Objective(s): To evaluate blended learning in nursing education at the Middle Region in Iraq.
Methodology: A descriptive study, using evaluation approach, is conducted to evaluate blended learning in nursing education in Middle Region in Iraq from September 26th, 2021 to March 22nd, 2022. The study is carried out at two Colleges of Nursing at the University of Baghdad and University of Tikrit in Iraq. A convenient, non-probability, sample of (60) undergraduate nursing students is selected. The sample is comprised of (30) student from each college of nursing, Self-report questionnaire is constructed from the literature, for e
... Show MoreThis study aims at identifying the role played by Public Relations in the field of security awareness of the dangers of terrorism. The research is directed to the employees at the Directorate General of Public Relations and Media at the Ministry of Interior. And that on the basis that those who play an important role in the security awareness are the security institutions, primarily the Ministry of Interior, since this Directorate is responsible for all subjects related to the public security using public relations science. It aims at identifying the functions, methods and communication tools used by the Directorate to raise awareness about the dangers of terrorism. In order to achieve the research objectives, the researcher uses the sur
... Show MoreThe research took the spatial autoregressive model: SAR and spatial error model: SEM in an attempt to provide practical evidence that proves the importance of spatial analysis, with a particular focus on the importance of using regression models spatial and that includes all of the spatial dependence, which we can test its presence or not by using Moran test. While ignoring this dependency may lead to the loss of important information about the phenomenon under research is reflected in the end on the strength of the statistical estimation power, as these models are the link between the usual regression models with time-series models. The spatial analysis had been applied to Iraq Household Socio-Economic Survey: IHS
... Show MoreThe aim of the research is to use the data content analysis technique (DEA) in evaluating the efficiency of the performance of the eight branches of the General Tax Authority, located in Baghdad, represented by Karrada, Karkh parties, Karkh Center, Dora, Bayaa, Kadhimiya, New Baghdad, Rusafa according to the determination of the inputs represented by the number of non-accountable taxpayers and according to the categories professions and commercial business, deduction, transfer of property ownership, real estate and tenders, In addition to determining the outputs according to the checklist that contains nine dimensions to assess the efficiency of the performance of the investigated branches by investing their available resources T
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