Preferred Language
Articles
/
jpgiafs-219
The Impact of Tax Laws and Decisions in Determining the Tax Base of the Results of the Financial Statements of Companies
...Show More Authors

This research aims to measure the discrepancy between the accounting income which is prepared according to generally accepted accounting principles and the tax income that is being prepared according to the rules and tax laws, and find out the most important differences that arise between incomes.The research found the most important to the following conclusions:1.Faces determining the tax base for companies subject to income challenges related to the weakness of the efficiency and the possibility of technical angel tax and its ability to examine the financial statements submitted to the tax administration tax.2.That the tax system in Iraq does not comply with accepted accounting principles generally accepted.The research recommends the need to work to create a new legal ground help to reduce the disparity between the accounting and income tax revenue by making adjustments and reforms fast on the tax laws and regulations.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Jan 16 2025
Journal Name
Journal Of Business Economics For Applied Research
The impact of total quality management on the quality engineering of Diyala State Company's products and production processes
...Show More Authors

View Publication
Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The beginning of culturally renaissance in Arab Gulf region in the first half from 20th century
...Show More Authors

The present paper deal with the issue of the beginning of the culturally
renaissance in emirates of Arab Gulf from 1914-1945 between tow world war
has been attracting the attention of academic about the developments in many
fields in the Arab Gulf at this time.
The paper is divided into five sections. First section, deals with the
geographic importance for the Arab Gulf region. Second section, the economic
situations in the region before and after oil. The third section, talk for social
situations, like population, tribe and tribes in society, and immigration. The
fourth section, deals with the factors of rise the culture and political in the Arab
Gulf before discovery of oil period. The five section, the cultu

... Show More
View Publication Preview PDF
Publication Date
Tue Mar 31 2020
Journal Name
College Of Islamic Sciences
The benefits extracted from Surah of Prophet Mohammed ( peace upon him and on his family) from the beginning of Surah until the end of Ayah 15/ the 1st part
...Show More Authors

 

The current study is concerned  over the  benefits  from  our Prophet  ' Surah , these   benefits  are seven  which are : the first : (  The  losing  , disappointment ,  weakness  in the affairs  of those disbelievers ,the second : showing the affairs of the believers   in respect to integrity ,  forgiveness   and rest, the third :  Indicating  the big difference  between the believers and disbelievers , each team has   his own characteristics that being distinguished from the other,  I have explained  the benefit   that the disbelievers are in a difficult

... Show More
View Publication Preview PDF
Publication Date
Wed Sep 08 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Obstacles facing the application of electronic banking An exploratory: study of the opinions of a sample of bank employees operating in the city of Nasiriyah
...Show More Authors

Electronic banking plays a prominent role in providing the best banking services and upgrading the banking sector for the better, so this study aimed to shed light on the most prominent obstacles that prevent the application of electronic banking in banks operating in the city of Nasiriyah, and in order to achieve this goal the researcher used the descriptive analytical approach And through a questionnaire form that was distributed to a group of employees, numbering (60) employees in the upper, middle and operational departments in a number of branches of private banks operating in the city of Nasiriyah, namely (the Iraqi Trade Bank, the Gulf Commercial Bank, the Bank of Baghdad, the Union Bank of Iraq), which represented The stu

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Engineering
Determining and Predicting the Water Demand Dynamic System Model Mapping Urban Crawling and Monitoring Using Remote Sensing Techniques and GIS
...Show More Authors

Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Engineering
Determining and Predicting the Water Demand Dynamic System Model Mapping Urban Crawling and Monitoring Using Remote Sensing Techniques and GIS
...Show More Authors

The problem of rapid population growth is one of the main problems effecting countries of the world the reason for this the growth in different environment areas of life commercial, industrial, social, food and educational. Therefore, this study was conducted on the amount of potable water consumed using two models of the two satellite and aerial images of the Kadhimiya District-block 427 and Al-Shu,laa district-block 450 in Baghdad city for available years in the Secretariat of Baghdad (2005, 2011,2013,2015). Through the characteristics of geographic information systems, which revealed the spatial patterns of urban creep by determining the role and buildings to be created, which appear in the picture for the

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Aug 03 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The adequacy of foreign reserves and their role in the stability of the exchange rate of the Iraqi dinar
...Show More Authors

Many countries are very important in their interest not only in diversifying foreign reserves, but in determining and planning their volume in accordance with the goals set, namely facing potential external shocks, as the research aims to determine the extent of the strength of foreign reserves in the possession of the Central Bank in relation to every influential variable in the Iraqi economy. , in order to determine the minimum level of reserves that requires reconsideration of the exchange rate, as the research adopted the inductive analytical method in analyzing real (Quantitative data) for the research variables in the years of study, as the research adopted a set of analytical indicators approved by the International Moneta

... Show More
View Publication Preview PDF
Publication Date
Sat Oct 01 2016
Journal Name
Al–bahith Al–a'alami
From Structure to the Signal (Text and Discourse in the Semiotic Analysis)
...Show More Authors

Care and attention to the structure in the sixties of the last century replaced the mark, and if the structure of Ms. pampered in research and studies, it has become the mark is also a spoiled lady .. But the relationship between the structure and the mark was not a break and break, but the relationship of integration, His themes are structural analysis, and these are intellectual themes that can not be surpassed in contemporary research, especially since semiotics have emerged from the linguistic inflection.

We have tried to distinguish between text and speech, which is a daunting task, as it seems that whenever the difference between them is clear and clear, we come back to wonder whether the text is the same discourse, and is

... Show More
View Publication Preview PDF
Publication Date
Wed Aug 30 2023
Journal Name
Iraqi Journal Of Science
The Impact of Some Biochemical Factors in Increasing Disease Pathogenicity of Systemic Lupus Erythematosus
...Show More Authors

     Systemic lupus erythematosus (SLE) is a chronic autoimmune inflammatory disease with unknown etiology, though genetic and environmental factors appear to play a role in its pathogenesis. In particular, infectious processes are linked to the onset and exacerbation of SLE. The aim of the current study was to understand the relationship between some biochemical factors in SLE patients. 105 blood samples from both genders were collected.  ELISA technique was used for detecting specific procalcitonin, vitamin D and calcium. The results of this study showed that SLE patients recorded the lowest percentages of calcium (7.36 ± 0.10 mg/dl) than control (11.97 ± 2.12 mg/dl), and vitamin D (7.79 ± 0.58 pg/ml) than control (22.10 ± 4.8

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Tue Sep 15 2020
Journal Name
Journal Of Baghdad College Of Dentistry
The impact of caries experience on quality of life among dental students in Iraq
...Show More Authors

Background: Dental caries is generally given the highest priority in national oral health services for adult populations. Yet, there is no study which has explored the impact on quality of life specifically related to dental caries in samples of dental students. The purpose of the current study was to assess the impact of caries experience on quality of life among dental students in three governorates in Iraq. Materials and Methods: This observational study included 1364 dental students aged 18–22 years old, from three governorates. Information on quality of life was obtained from a structured, self-administered questionnaire from the students who were willing to participate in the study. The data was collected, summarized and sta

... Show More
View Publication Preview PDF
Scopus Crossref