Preferred Language
Articles
/
jpgiafs-270
Using Regression Analysis as Analytical Procedure to Facilitate the Decision-Making Process in The Tax Audit: An Applied Research in the General Commission of Taxes
...Show More Authors

This research aims to clarify the advantages of using the regression method as analytical procedure in the tax audit to reducing the examination cost , time, effort, human and material resources, and represents an applied study in the General Commission of taxes. In order to achieve its objectives the research has used in the theoretical side the descriptive approach (analytical), and in the practical side regression method has been applied to the research sample represented by the soft drinks company that is subject to the tax settlement for the year 2014, where the value of sales has been verified by using the regression method without conductinga comprehensive examination. The most important results of the research indicate that the regression analysis works to determine the reasonableness of the numbers in the financial statements for one variable of their variables based on an independent variable that leads to facilitate the decision-making process without the need for a comprehensive examination of these elements and by depending on the historical information for this variable. The regression analysis saves time, effort and cost to determining the validity of a particular variable such as sales without the need for a comprehensive examination which may take considerable time, effort, human and material resources since the cost of time does not takes more than minutes using the statistical programs by computers that make the application of statistical analysis procedures which is very simple and without complexity.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Jan 02 2017
Journal Name
Al-academy
The semiology of culture and the sign variable in a theatre performance: Iraqi theatre as an example
...Show More Authors

The culture of theatre performance has a vital role in the process of reading the linguistic and visual signs of the performance. And the process of transforming a theatre performance from its original context into a new hosting cultural context starts from the actual reading of the text. Directors derives their new signs out of his personal culture, depending on the society where they lives and the culture that forms the social conventions, traditions and beliefs. The text is usually written within its own historical and temporal culture. The process of its production usually takes it away from its original culture, when it interprets the codes of the original writer and their visual and linguistic signs and instils new alternative sign

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Mar 01 2006
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أهمية ودور و ملائمة البيانات المحاسبية في صنع و اتخاذ و ترشيد القرارات الادارية
...Show More Authors

    

View Publication Preview PDF
Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
The effectiveness of internal and external auditing in support Corporate governance
...Show More Authors

The study aims at showing the active role of the internal auditors through explaining what they should be obliged to in writing the reports and financial and non financial statements according to the international standards of accounting to be transparent and integral. It also aims at giving the independence that the auditors should enjoy through connecting them to an Auditing Commissions to submit additional services in addition to assessing the instrument of control to evaluate risks, give consultations and the services related to the governance and independence of Supervising Council.                         

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jan 28 2015
Journal Name
Al-khwarizmi Engineering Journal
Thermal Field Analysis of Oblique Machining Process with Infrared Image for AA6063-T6
...Show More Authors

Abstract

 Metal cutting processes still represent the largest class of manufacturing operations. Turning is the most commonly employed material removal process. This research focuses on analysis of the thermal field of the oblique machining process. Finite element method (FEM) software DEFORM 3D V10.2 was used together with experimental work carried out using infrared image equipment, which include both hardware and software simulations. The thermal experiments are conducted with AA6063-T6, using different tool obliquity, cutting speeds and feed rates. The results show that the temperature relatively decreased when tool obliquity increases at different cutting speeds and feed rates, also it

... Show More
View Publication Preview PDF
Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The impact of corporate governance on narrowing the expectations gap in the audit work environment (field study)
...Show More Authors

The different crises and financial collapses place in many companies, particularly in developed countries as a result of administrative and financial corruption return aspects of the task to the role of the company and the external auditor, both in their emphasis on honesty and fairness of financial statements and the Provisions of accounting information and on the contrary to the truth, you may have to the loss of the rights of stakeholders, particularly existing investors, and the loss of confidence of prospective investors in the accounting information contained in the financial statements of these companies, which led to a crisis of confidence and credibility in the profession of accounting and auditing where the wonder of ma

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of External Oversight in The Organization of Policy Import: A model of Supreme Audit
...Show More Authors

The construction of development is required to develop various economic sectors with the necessity to meet the various requirement of both individuals and institutions , or through the import process , which must be commensurate with the needs of the market and the economy and development. But in fact , we find that the process of import in Iraq after 2003 took a turn dangerous excesses on limits of philosophy and objectives of the import , which is reflected at the level of national production as well as the policy of dumping and given and the lack of matching a lot of goods and materials imported for Standards and Measures of quality and stands behind it causes many of them exposure to the market and weak sectors with an overlap betwee

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of External Oversight in The Organization of Policy Import: A model of Supreme Audit
...Show More Authors

  The construction of development is required to develop various economic sectors with the necessity to meet the various requirement of both individuals and institutions , or through the import process , which must be commensurate with the needs of the market and the economy and development. But in fact , we found that the process of import in Iraq after 2003 took a turn dangerous excesses on limits of philosophy and objectives of the import , which  reflected  the level of national production as well as the policy of dumping and given to the lack of matching a lot of goods and materials imported for Standards and Measures of quality and stands behind it causes many of them exposure to the market and weak sectors with an o

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Sep 29 2022
Journal Name
Al–bahith Al–a'alami
Factors Affecting the Professional Performance of Editors of The News in Iraqi Satellite Channels - A research drawn from a Master Degree thesis
...Show More Authors

Information pollution is regarded as a big problem facing journalists working in the editing section, whereby journalistic materials face such pollution through their way across the editing pyramid. This research is an attempt to define the concept of journalistic information pollution, and what are the causes and sources of this pollution. The research applied the descriptive research method to achieve its objectives. A questionnaire was used to collect data. The findings indicate that journalists are aware of the existence of information pollution in journalism, and this pollution has its causes and resources.

View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Features of Modernity in the Works of Saleh Al-Jami (An Analytical Study): رؤى قحطان عبد الله
...Show More Authors

Since the beginning of the twentieth century, the art of composition has witnessed major transformations that accompanied the transformations that occurred in the cognitive field. The plastic artists rejected the prevailing artistic line, and sought to create a new artistic format that accommodates the new social and cultural problems. So was the announcement of the era of modernity in the late nineteenth century, with the birth of the impressionism movement that gave a place to challenge all that is familiar. . And he drew the attention of the researcher, and for that he chose the research title (Characteristics of Modernity in the Works of Saleh Al-Jumayyi (Analytical Study)) The researcher divided the research as follows:
Methodolo

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
IRAQ TELEVISION AND THE PROBLEM OF EMERGENCY PROGRAMS : (An Analytical Study of Emergency Programs in Iraq TV)
...Show More Authors

The success of any media work in our contemporary life is based on proper planning. Television in Iraq is like any media outlet that adopts clear planning and programming in order to achieve the goals set in the news, entertainment, education. Iraq TV relies on four programming plans in one year (short term), but we often receive central instructions directly from the Minister of Information ordering to cancel the program plan and what was scheduled for broadcast to be finally replaced by alternative or emergency program associated with an incident, occasion or important news, these programs are all called (emergency programs).

In this present research we will be dealing with these programs as well as the extent of their impact o

... Show More
View Publication Preview PDF
Crossref