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
Fri Oct 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
An Analytical Study of the Convergence and Stability of the New Four-Step Iterative Schemes
...Show More Authors

Based on the needs of the scientific community, researchers tended to find new iterative schemes or develop previous iterative schemes that would help researchers reach the fixed point with fewer steps and with stability, will be define in this paper the multi_implicit four-step iterative (MIFSI) which is development to four-step implicit fixed point iterative, to develop the aforementioned iterative scheme, we will use a finite set of projective functions ,nonexpansive function and finite set from a new functions called generalized quasi like contractive which is an amalgamation of quasi contractive function and contractive like function , by the last function and a set of sequential organized steps, we will be able to prove the existen

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Mar 15 2020
Journal Name
Journal Of The College Of Education For Women
General Conditions of Women in Ibn al-Jawzi’s Book Safwat Al-Safwa: A Historical Study
...Show More Authors

The research aims at the scholars’attention to the importance and role of Arab Muslim women through books and historical studies that historians and scholars have taken up like Ibn Al-Jawzi (597 AH) and his book Safwat Al-Safwa,  where he presented the conduct of worship and their words and deeds, and explained to women worshipers other aspects of their lives, such as the scientific aspect Crafts and works as well as their prominent role in preaching and religious guidance, and the impact of this on their morals and qualities. This study showed the strength of the personality of women and their high interest in worship. The importance of the study lies in knowledge.The research followed the role of Muslim women to carry t

... Show More
View Publication Preview PDF
Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of performance of the inspection teams in the appraisal of health situation in Dhi-Qar case research in the Health Department of Dhi-Qar
...Show More Authors

Abstract

Research aims : The aim of the research is to evaluate the reality of the inspection teams' work in the health institutions belonging to Dhi-Qar health office .

Purpose: This research seeks to present a point of view based on knowing the extent of health service quality in Dhi-Qar governorate and discover the role of the inspection teams in enhancing the health service.

Design / Methodology/ Approach: The experimental method has been used and the questionnaire has also been used to collect data in order to develop a reliable and correct measurement model for the research's variables . The research's hypotheses have been tested through using some statistical treat

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Dec 18 2019
Journal Name
Baghdad Science Journal
Detecting Keratoconus by Using SVM and Decision Tree Classifiers with the Aid of Image Processing
...Show More Authors

 Researchers used different methods such as image processing and machine learning techniques in addition to medical instruments such as Placido disc, Keratoscopy, Pentacam;to help diagnosing variety of diseases that affect the eye. Our paper aims to detect one of these diseases that affect the cornea, which is Keratoconus. This is done by using image processing techniques and pattern classification methods. Pentacam is the device that is used to detect the cornea’s health; it provides four maps that can distinguish the changes on the surface of the cornea which can be used for Keratoconus detection. In this study, sixteen features were extracted from the four refractive maps along with five readings from the Pentacam software. The

... Show More
View Publication Preview PDF
Scopus (12)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Risk measurement and its role in preparing the target cash flow statement and rationalizing administrative decisions
...Show More Authors

Abstract :

The Aims of this research is to describe the concept of risk, its type and method of measurement, and to clarify the impact of these risks on the expected cash flow statement and the preparation of the target cash flow statement that takes these risks into consideration. Because the local economic environment is exposed to many risks, Therefore, this list will be predictive, which will help the economic unit to make administrative decisions, especially decisions related to operational, investment and financing activities. Therefore, the research problem is based on the fact that most of the local economic units are the list of flows According to the actual basis and not according to the discretionary basis (bud

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jan 08 2023
Journal Name
Journal Of Planner And Development
Analysis of Walking Accessibility of Community Park in Duhok City
...Show More Authors

Research studies show that urban green spaces promote physical activity, the health of urban residents, and psychological well-being. Taking the community park in Duhok city as the research object, the spatial service area in terms of accessibility of to the Community Park under the mode of pedestrian transportation is analyzed by using the network analysis service area function of the geographic information system (GIS). The results show that under the walking mode in the research area, Parks are concentrated in the north and south of the city, but community parks are few in disadvantaged neighborhoods. In addition, there is a significant disparity between the number of community parks and the number of communities. Only 11 communities

... Show More
View Publication Preview PDF
Publication Date
Thu Feb 24 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of using Project - Based Learning method in development intensive reading skills at middle school students
...Show More Authors

The purpose of this research is to identify the effect of the use of project-based learning in the development of intensive reading skills at middle school students. The experimental design was chosen from one group to suit the nature of the research and its objectives. The research group consisted of 35 students. For the purpose of the research, the following materials and tools were prepared: (List of intensive reading skills, intensive reading skills test, teacher's guide, student book). The results of the study showed that there were statistically significant differences at (0.05) in favor of the post-test performance of intensive reading skills. The statistical analysis also showed that the project-based learning approach has a high

... Show More
View Publication Preview PDF
Publication Date
Wed May 18 2016
Journal Name
Al-academy
The Application of Experimentation in the Iraqi theatre shows "Othello in the Kitchen" As a model: عادل كريم سالم
...Show More Authors

The researcher tackles the most outstanding conditions of experimentation, the importance of the study lies in being helpful to the workers in the field of theatre in general and directors in particular which the conditions of experimentation that should be taken.The study aims at knowing the experimental basis which the director (Sami Abdulhamid) followed in the realization of this.The researcher tackles in the First inquiry the concept of experimentation and the second tackles the conditions of experimentation.In the methodology of study the researcher analyzed the show of the "Othello in the Kitchen" and comes up to the following: 1. the dhows has cone with the nature of the previous shows experienced the methods that were not familia

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages (jcl)
A Feminist Stylistic Analysis of Anti-feminist Poetry in English and Arabic
...Show More Authors

Language plays a major role in all aspects of life. Communication is regarded as the most important of these aspects, as language is used on a daily basis by humanity either in written or spoken forms. Language is also regarded as the main factor of exchanging peoples’ cultures and traditions and in handing down these attributes from generation to generation. Thus, language is a fundamental element in identifying peoples’ ideologies and traditions in the past and the present. Despite these facts, the feminist linguists have objections to some of the language structures, demonstrating that language is gender biased to men. That is, language promotes patriarchal values. This pushed towards developing extensive studies to substantiate s

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
The Effect of the Portal System in Achievement Motivation and Cognitive of Fifth Grad Students in Geographic Literary Material
...Show More Authors

The study aimed to identify the impact of the use of systemic approach in the collection of geographical material and cognitive motivation when fifth grade students of literary, experimental design researcher adopted a partial seizures, and telemetric to two unequal one experimental and the other officer.
The sample consisted of fifth grade literary students from secondary (inherent) for Boys in Baghdad (the Republic of Iraq. (By Mjootain, and the number of students of each group (30 students). And has rewarded the two groups, in the variables (chronological age, average scores half-year, degree IQ),
Promising researcher himself requirements of research to determine the scientific material and teaching plans and the formulation of

... Show More
View Publication Preview PDF