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Tax penalties and their effectiveness in reducing the creative accounting practices: An Empirical Study of the General Commission for Taxes
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The research aims to study and definition of the concept of creative accounting and motives adopted by the management of companies to achieve their own goals and their impact on the reliability of the financial statements and the tax settling accounts and whether that tax administration is able to detect and limit the creative accounting practices and impose legal sanctions deterrent against companies The research has come to a set of conclusions, including:

  1. The administration motives in the use of creative accounting methods, some internal motives related to the interests of the administration in maximizing profits to increase incentives and rewards, others are external, such as the impact on stock prices or reduce the amount of tax calculated on the company for the purpose of tax evasion.
  2. The use of punishments stipulated by the Income Tax Act No. 113 of 1982 amended  As stated in the articles (58-59) helps companies reduce the practice of creative accounting methods and repeated in the future.

Recommended Find the need to develop a tax examination system to include we cause enough of the taxpayers and the discovery of irregularities and accountability in order to pay the holders of the permit complete information and the right for access they earn and the need to activate the prison sentence prescribed in the Income Tax Act under the penalties in charge of the right, which has proved the resurrection of the practices of fraud and fraud, as the impact is greater than the impact of financial penalties to be imposed on the taxpayer, as well as to curb such practices in the future.

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Educational And Psychological Researches
The effectiveness of thinking Skills in Developing Life Skills among First Year Students at Al- Bisha University
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     The aim of this research is to identify the effectiveness of thinking skills in developing the life skills of the students of the first Academic year, particularly the differences in life skills according to the variable of study specialization (human-scientific). To achieve the research objectives, the life skills scale was constructed on the classification of (WHO). The psychometric properties of the scale were examined. The validity of the scale, which is the final form of (60) items, was valid for measuring the life skills. The scale was then applied to the research sample of (112) students of the first year of the University of Bisha.  The SPSS program processed statistical analysis.  Resul

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Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
Study of Second Hankel Determinant for Certain Subclasses of Functions Defined by Al-Oboudi Differential Operator
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The concern of this article is the calculation of an upper bound of second Hankel determinant for the subclasses of functions defined by Al-Oboudi differential operator in the unit disc. To study special cases of the results of this article, we give particular values to the parameters A, B and λ

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Publication Date
Sun Aug 10 2025
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte, Issn 1886-8576, Vol. 17, Nº. 5, 2022, Págs. 299-306
Some basic skills in gymnastics and their relationship to negative automatic thoughts for students of the Faculty of Physical Education and Sports Sciences
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Autoría: Nuha Mohsin Dhahi. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 5, 2022. Artículo de Revista en Dialnet.

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Scopus
Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
The impact of teaching with analogies in collection of chemistry students grade average and their attitudes towards article
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this research aims to identify the impact of teaching with ana logies in collection of chemistry students grade average.And direction in order to verify to the zero hypothesis has been formulated and validated,The researcher conducted experiment lasted a full semester as experimental design was chosen (exactly)two equal one pilot and another officer.The research community has been  selected one of intentional Middle School of the Education Directorate in B aghdad Karkh second either search sample consisted of (68) students from second grade average (34 ) Students for each group randomly selected research groups was equal to the following variables (lifetime months,parent of first grade chemistry degrees average test informat

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Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
The challenges facing the Insurance sector in Iraq Analytical study in Iraqi insurance companies (National insurance company as model)
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Most of World nations are striving to provide the necessary needs to protect their economic properties assets against natural or abnormal disasters that may be inflicted on such property and the means that used by such countries to reduce the damages is insurance, whereas insurance as a system that collects and distributes different risks into the group thus  to achieve a social symbiosis between individuals. The system works to transfer the risks from the individual to the group and then distributes the losses to all members of the group.

According to the importance of the insurance sector and the need to develop it as well as working on improving its performance, this search aims to identify the ac

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
An Investigation to the Abrasive Wear in Pipes Used for Oil Industry
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The work reported in this study focusing on the abrasive wear behavior for three types of pipes used in oil industries (Carbone steel, Alloy steel and Stainless steel) using a wear apparatus for dry and wet tests, manufactured according to ASTM G65. Silica sand with
hardness (1000-1100) HV was used as abrasive material. The abrasive wear of these pipes has been measured experimentally by measuring the wear rate for each case under different sliding speeds, applied loads, and sand conditions (dry or wet). All tests have been conducted using sand of particle size (200-425) µm, ambient temperature of 34.5 °C and humidity 22% (Lab conditions).
The results show that the material loss due to abrasive wear increased monotonically with

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Publication Date
Thu Jul 01 2021
Journal Name
Journal Of Physics: Conference Series
An Evolutionary Algorithm for Task scheduling Problem in the Cloud-Fog environment
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Abstract<p>The rapid and enormous growth of the Internet of Things, as well as its widespread adoption, has resulted in the production of massive quantities of data that must be processed and sent to the cloud, but the delay in processing the data and the time it takes to send it to the cloud has resulted in the emergence of fog, a new generation of cloud in which the fog serves as an extension of cloud services at the edge of the network, reducing latency and traffic. The distribution of computational resources to minimize makespan and running costs is one of the disadvantages of fog computing. This paper provides a new approach for improving the task scheduling problem in a Cloud-Fog environme</p> ... Show More
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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
the role of marketing intelligence in promoting new product policies.a sample survey of workers in a number of mineral water plants in dohuk governorate
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Marketing Intelligence is one of the important methods of collecting information about competitors ' products and changes in customers ' tastes and needs that contribute to determining the policies to be followed in product development.

The problem of research, which seeks to be answered by the extent to which the companies in question have the appropriate and effective mechanisms to develop their products, and the nature of the relationship between the components of marketing intelligence and new product development policies. The importance of research is determined by the importance of obtaining important and necessary information to make the appropriate decision on the development of the new product an

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
Adultery in the Ancient near east from the standpoint of the customs and traditions and the old laws
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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Proposed mechanism to activate the role of the Federal board supreme Audit in the examination of the federal budget estimates of the state
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The aim of the research is to present and discuss the subject of the budgeting estimates and how to activate the role of the Federal board of supreme audit in examining these estimates through reference to Articles 6 and 10 of the Federal board of supreme Law, which did not restrict Federal board of supreme in Preventive control on examination process for planning which is prepared from the government units, as the result of a large amount  of government units Provisions and the weakness of estimates in most of its items, which rely on personal assessment and not based on scientific and logical basis of the estimate, which leads to the emergence of a deficit is not true in the general budget and this seems clear in most Iraq

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