Preferred Language
Articles
/
jpgiafs-202
Financial contribution of taxes on Foreign oil companies in support of the state budget: The case of a foreign oil company in the Iraq Study
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Requirements of investment in the marsh : a case study in the Marshlands of Maysan
...Show More Authors

The search aims to find out the most important requirements for the success of marshes investment and maximize the expected returns of investment was marked by a problem find aquestion for availability requirements necessary for the success of marshes investment has a research community owners decision in the province Maysan the most important conclusions to the search is that the investment great importance in support of the economy and raising the cultural and social level, there is no investment successful but only with configure the investment environment appropriate economic, social, cultural, political, and security ways. the most important recommendations are working on the provision of the investment environment appropria

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
The possibility using of Accounting Information in Rationalizing the Decisions of Capital Expenditure (A case study: Companies Listed in Khartoum Stock Exchange)
...Show More Authors

The research aims at the identity of the accounting information and its characteristics, and then to study the possibility of using accounting information in rationalizing the decisions of capital expenditure. The study relied upon the descriptive analytical approach it is suitable to the nature of this study, the hypotheses of the study were tested by using a number of statistical methods by relying on statistical package program (SPSS), and the research concluded that the companies listed in Khartoum Stock Exchange using accounting information in the comparison between investment alternatives available and estimating the number of years required to recover of the investment cost, the challenges that cause weakness in using the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The impact of public debt on financial stability in Iraq
...Show More Authors

Countries have faced the challenges of high levels of public debt and seek to define the optimum limits to reduce risks to which the financial system can be exposed and its impact on the economy as a whole. Hence the importance of research in studying the impact of internal and external public debt components on indicators of stability of the financial system for the period 2005-2017 for the purpose of knowing the extent of the financial stability indicators response to the high level of the public debt from its optimum ratio, as the aim of the research is to estimate and analyze the dynamic relationship of short and long term between the components of public debt and indicators of financial stability using the (ARDL) model that

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of transparency on job satisfaction: An applied research in sample of national insurance companies
...Show More Authors

Transparency considered being one of the modern administrational terms which started to be largely used in the last period, because of its political, economical, social and cultural dimensions. As well as, its administrational dimension that helps to create a work environment marked by order and flawless from wrong practices and Transparency provides credibility to the sides that pursue it in their practices, till it became a mean of distinction. The choice of the subject of the research ((Transparency and its effect on Level of Job satisfactions of Workers in General Insurance company)), which aims to measure the effect of Transparency in Level of Job satisfactions of Workers in Insurance company. Came in the time when many countries te

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Application of the Holonic Manufacturing System using the Genetic Algorithm : Case Study in Lab 7 of the General Company for the Leather Industry
...Show More Authors

The study aims to achieve several objectives, including follow-up scientific developments and transformations in the modern concepts of the Holistic Manufacturing System for the purpose of identifying the methods of switching to the entrances of artificial intelligence, and clarifying the mechanism of operation of the genetic algorithm under the Holonic Manufacturing System, to benefit from the advantages of systems and to achieve the maximum savings in time and cost of machines Using the Holistic Manufacturing System method and the Genetic algorithm, which allows for optimal maintenance time and minimizing the total cost, which in turn enables the workers of these machines to control the vacations in th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Importance of obligation to the rules of professional conduct and its impact on tax revenues: An applied research in a sample of companies registered at the Department of the Public Authority for corporate taxes
...Show More Authors

The researcher  tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio

... Show More
View Publication Preview PDF
Publication Date
Tue Sep 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Accounting reading in foreign operations and translation of financial statements
...Show More Authors

Recent decades have witnessed tremendous economic development that has led to the spread of international companies (multinational companies) and its activity has expanded to cover many countries of the world, with intense competition among countries to attract more international investments, which has led to the emergence of some controversial accounting issues in many Relevant areas, including accounting for transactions in foreign currencies, translation of financial statements for companies and foreign branches, as this issue is an important and sensitive topic because many of its aspects are controversial and not yet resolved, especially with regard to the variation in standards and Relevant accounting practices from one country to

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Feb 06 2019
Journal Name
Journal Of The College Of Education For Women
The Effect use of the Internet in Academic Libraries A Case Study
...Show More Authors

The aim of this research is to show the importance of the effective use
of the internet in academic libraries; to improve the services and to increase
the competence of librarians.
The research has given some recommendations to improve the quality
of services and the need for cooperative network among academic libraries.

View Publication Preview PDF
Publication Date
Thu Dec 31 2020
Journal Name
Political Sciences Journal
Constructivism Theory in International Relations (Case Study on the War on Terrorism)
...Show More Authors

        The topic of the research revolves around constructivist theory, which is one of the most important theories that added weight to the theoretical and epistemological field of international relations. The constructivist theory studies international relations from a completely different side of theories by focusing on the social aspects of international relations, and by looking at international relations as social constructs. Ideas, cultures, norms, standards and language play a major role in their formation. The study also examines the state of the war on terrorism as it represents one of the most international cases in which its composition and composition coincide with constructive ideas and a

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Building marketing culture and reflection on the mental image Search for a pilot sample of managers in the General Company for Vegetable Oil Industry
...Show More Authors

          The subject of marketing culture and mental image is one of the important topics in the field of management. There is no study that combines these two variables. The research is important because of the increasing importance of the subject. The future direction of the company in question will support the company's economic and marketing responsibilities. And reflect the company's mental image, as a culture that contributes to changing the reality of the organization investigated by polling the views of a sample of managers in the General Company for Vegetable Oil Industry, which (30) out of the (65) individual, and There are two hypotheses of research: There is a significant

... Show More
View Publication Preview PDF
Crossref