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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
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Authentic Leadership In Business Process Reengineering
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Abstract  :

The present study aims at identifying the status of the two research variables in the organization under study and specifying the relationship and impact of the authentic leadership with all its four branch dimensions of (self-awareness, transparent relations, balanced processing of information and the moral perspective) on business process reengineering.

The basic problem of the study lies in the attempt to present a new leadership style that is more responsive to the dynamic changes surrounding it based on the authentic leadership behaviors. This is because this pattern has an impact on the nature of the organization's work and its progress.

The research

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Publication Date
Sat Dec 30 2023
Journal Name
Journal Of The College Of Education For Women
The Middle East and Contemporary Geostrategic Shifts: A Geopolitical Study
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This research focuses on the contemporary geostrategic transformations that afflicted the countries of the Middle East, with a focus on the countries of the Arab East, after the collapse of the system of international relations, and the emergence of the unipolar system led by the United States of America. After the events of September 11 and the events that followed, especially the occupation of Iraq in 2003, the study area witnessed a group of geopolitical variables and the emergence of dangerous phenomena that threatened the state structure in the countries of the Middle East; the most notably are the phenomenon of terrorism, cross-border armed groups, sectarian polarization, the phenomenon of migration and the internal and the externa

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Publication Date
Mon Aug 18 2025
Journal Name
Magazine Of College Administration&economics For Economic & Administration & Financial Studies
The Design of Optimal Layout Using Computerized Relative Allocation of Facilities Technique (CRAFT) - Applied Research in Al-M'ammon Factory / The General Company for Vegetable Oils Industry
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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Environmental management system in accordance with the requirements of the international standard (ISO 14004) and its applicability "Case study at Al-Ma'mun plant (vegetable oil)"
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 The search aims to clarify pollution to negative effects on environment and to an increasing in the dangerous polluted materials that discharged out these factories. To make active procedures in order to limit the environmental pollution.   

 The search problem came from an assumption which has the researched factory is suffering from the lack of applying the international specification      ( ISO 14004 ). The research problem assimilated by these questions:

  1. What is the level or organization in thinking of environmental system according to ISO 14004 .
  2. What are the requirements used in researched factor

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Publication Date
Thu Dec 31 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Reducing of Corrosion Rate in Boiler Tubes by Using Oxygen Scavengers
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The corrosion behavior of carbon steel at different temperatures 100,120,140 and 160 Cͦ under different pressures 7,10 and 13 bar in pure distilled water and after adding three types of oxygen scavengers Hydroquinone, Ascorbic acid and Monoethanolamine in different concentrations 40,60 and 80 ppm has been investigated using weight loss method. The carbon steel specimens were immersed in water containing 8.2 ppm dissolved oxygen (DO) by using autoclave. It was found that corrosion behavior of carbon steel was greatly influenced by temperature with high pressure. The corrosion rate decreases, when adding any one of oxygen scavengers. The best results were obtained at a concentration of 80 ppm of each scavenger. It was observed that 

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The efficiency of Using Attribute and Performance- Based Activity Methods to Raise the Level of Control Deviation A field study in Jaber Bin Hayyan Factory
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Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles

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Publication Date
Wed Oct 02 2024
Journal Name
International Development Planning Review
DESIGNING AN AUXILIARY DEVICE AND ITS IMPACT ON LEARNING THE SKILLS OF ANGULAR SUPPORT AND OPEN SUPPORT FOR HANDSTAND PUSH-UPS ON THE PARALLEL APPARATUS IN ARTISTIC GYMNASTICS FOR BUDS
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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Copper Nanoparticles Synthesized in Biopolymer Matrix and Their Application in Antibacterial Activity
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Copper is a cheaper alternative to various noble metals with a range of potential applications in the field of nanoscience and nanotechnology. However, copper nanoparticles have major limitations, which include rapid oxidation on exposure to air. Therefore, alternative pathways have been developed to synthesize metal nanoparticles in the presence of polymers and surfactants as stabilizers, and to form coatings on the surface of nanoparticles. These surfactants and polymeric ligands are made from petrochemicals which are non- renewable. As fossil resources are limited, finding renewable and biodegradable alternative is promising.The study aimed at preparing, characterizing and evaluating the antibacterial properties of copper nanoparticle

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Publication Date
Sat Sep 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
تأثير الصراع بين الإدارة والأطباء في قرارات المستشفى ( دراسة تطبيقية )
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منذ بداية نشوء المستشفيات كمنظمات تعنى بصحة الناس، عُرف الصراع (Conflict) بين جماعتي الإدارة والأطباء. وقد تركز محوره في معظم الأحيان حول سلطة أي منهما هي الأقوى في اتخاذ قرارات المستشفى.. هذا إذا ما علمنا أن كل من الطرفين المتعارضين يستمد قوته ويعزز مكانته من خلال سلطته في اتخاذ القرارات. إن جهود كلا الجماعتين الطبية والإدارية تصب في منهل واحد ألا وهو خدمة المريض والارتقاء بالمستوى الصحي ل

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Publication Date
Wed Jun 28 2023
Journal Name
Al–bahith Al–a'alami
Journalistic Treatment of Violations of Iraqi Women’s Rights: An Analytical Study of Al-Sabah Newspaper from 1st July 2021 to 31st December 2021
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This research examines how Al-Sabah newspaper addressed violations of women’s rights in Iraq. Using content analysis, a sample of 157 articles published from July 1, 2021, to December 31, 2021, was analyzed. The study reveals diverse journalistic treatments, with interpretive approaches employed in addressing violations of Iraqi women’s rights. Social violations of women’s rights were the primary focus, and various forms of newspaper articles, including opinion pieces, were commonly used.

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