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Tax penalties and their effectiveness in reducing the creative accounting practices: An Empirical Study of the General Commission for Taxes

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
Thu Jun 29 2017
Journal Name
College Of Islamic Sciences
Fundamental graduation of man-made provisions in the jurisprudence of the companion Abdullah bin Amr, may God be pleased with them

In The Name of Allah Most Gracious Most Merciful

The fundamentals of jurisprudence have a great role in facilitating the ways to know the Shari’a rulings for everything that takes place between people in terms of relationships, and the actions that are issued by them, because without it, the sources from which the rulings were taken are not known, and the methods used by the imams of ijtihad in taking these rulings from those sources are not understood. The foundations on which they followed in the interpretation of texts and its rules, and Muslim scholars in different eras celebrated this science and gave it great care: with what they wrote in it from the works of different directions, but of course the complexity printed many

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Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
Use of the Iraqi Song in the Orchestral Compositions of Hanz Moomer- (Foug Al-Nakhl) as a Model: فراس ياسين جاسم

The use of the Iraqi song in the symphony orchestra is one of the pioneering and important works, which carries with it an artistic value of aesthetic specificity in how to use the Iraqi singing heritage. The research aimed to identify the employment of the song (Foug Al-Nakhl) and its works within the Iraqi national symphony orchestra music by the author Hans Count Momer whose works still have a great influence on the authors of the Iraqi orchestra.  The researcher presented a brief introduction to the Iraqi Symphony Orchestra, a brief introduction about the author, and the trends of world music towards heritage. He also talked about musical composition, research procedures and tools, and applying the tool to the selected sample (F

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Publication Date
Wed Mar 25 2020
Journal Name
International Journal Of Drug Delivery Technology
Study of Molecular Interaction for Antibiotic Drug with Sugar Solutions at Different Temperature

The interactions of drug amoxicillin with maltose or galactose solutions with a variation of temperature have been discussed by taking in the volumetric and viscometric procedures. Physical properties [densities (ρ) and viscosities (η)] of amoxicillin (AMOX) aqueous solutions and aqueous solutions of two type saccharides (maltose and galactose 0.05m) have been measured at T = (298.15, 303.15 and 308.15) K under atmospheric pressure. The apparent molar volume (ϕv cm3mole-1) has been evaluated from density data and fitted to a Redlich-Mayer equation. The empirical parameters of the Mayer-Redlich equation and apparent molar volume at infinite dilution Ø°v were explicated in terms of interactions from type solute-solvent and solute

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Publication Date
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
Application of 2D Electrical Resistivity Imaging Technique for Detecting Soil Cracks: Laboratory Study

Cracking of soils affects their geotechnical properties and behavior such as soil strength and stability. In this paper, 2D Electrical Resistivity Imaging Method, as a non-invasive technique, was adopted to investigate the effect of soil cracks of a centemetric scale on resistivity of sandy soil. The electrical resistivity measurements were carried out using ABEM SAS 300C Terrameter system at a laboratory scale using Wenner array. The measurements were interpreted using horizontal profiles, forward modeling and 2D inverse resistivity sections. The results showed that soil cracks cause significant changes in soil resistivity. These changes can be attributed to the high resistivity contrast between the highly resistive air-filled cracks an

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Publication Date
Thu Dec 23 2021
Journal Name
Iraqi Journal Of Science
A Kinetic Study for Malachite Green Removal of Adsorption over Multiwall Carbon Nanotubes

    Current study was carried out to determine the adsorption ability of the Multiwall carbon nanotubes (MWCNTs) by adsorption Malachite Green dye from an aqueous solution. Crystal structure of the materials was measured using powder X-rays diffraction (PXRD), UV–Vis diffuse reflectance and specific surface area (BET). Many parameters that affecting the adsorption process such as contact time, pH, adsorbent dosage, initial dye concentration and temperature were studied. The outcome showed that an increasing occurred in the adsorbent dosage and the rate of dye removal, and the best efficiency for Malachite Green dye removal was amounted 99. 11 %. The results were obtained at optimal reaction conditions were pH = 5.5, cata

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Publication Date
Fri May 31 2019
Journal Name
Journal Of Engineering
A Comparative Study of Various Intelligent Algorithms based Path Planning for Mobile Robots

In general, path-planning problem is one of most important task in the field of robotics. This paper describes the path-planning problem of mobile robot based on various metaheuristic algorithms. The suitable collision free path of a robot must satisfies certain optimization criteria such as feasibility, minimum path length, safety and smoothness and so on. In this research, various three approaches namely, PSO, Firefly and proposed hybrid FFCPSO are applied in static, known environment to solve the global path-planning problem in three cases. The first case used single mobile robot, the second case used three independent mobile robots and the third case applied three follow up mobile robot.  Simulation results, whi

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Publication Date
Tue Jan 05 2021
Journal Name
International Journal Of Research In Social Sciences & Humanities
THE SCIENCES OF THE QUR’AN IN THE INTERPRETATION OF A BRIGHTENING OF THE QUR’AN BY AL-TALAQANI

The paper deals with the study of the sciences of the Qur’an according to the interpreter, Ayatollah Sayyid Mahmoud al-Talaqani, a religious jihadist figure from Iran. He is the author of the exegesis (Ishraq from Al-Quran), which consists of six parts, which he wrote inside the prisons of the Shah and in exile. Mr. Al-Talaqani agreed with some of the commentators in his positions on the sciences of the Qur’an, and some of them disagreed with others.

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Publication Date
Tue Jun 01 2021
Journal Name
Journal Of Engineering
A Comparative Study of a Moving Bed Biofilm Reactor and Bio-shaft Technology for a Wastewater Treatment Process: A review

In addition to the primary treatment, biological treatment is used to reduce inorganic and organic components in the wastewater. The separation of biomass from treated wastewater is usually important to meet the effluent disposal requirements, so the MBBR system has been one of the most important modern technologies that use plastic tankers to transport biomass with wastewater, which works in pure biofilm, at low concentrations of suspended solids. However, biological treatment has been developed using the active sludge mixing process with MBBR. Turbo4bio was established as a sustainable and cost-effective solution for wastewater treatment plants in the early 1990s and ran on minimal sludge, and is easy to maintain. This

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Publication Date
Sun Jun 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Impact of Cultural Dimensions of Multicultural Project Teams - Fielder search in the Diyala bridge area project

This search that addressed with (( The Impact of Cultural Dimensions in multicultural Project Teams )) tagged is important variables in the project environment that rare has been adverted in Arabic studies .  The search problem is reflected in missing of awareness towards a cultural dimensions of the Diyala bridge area project team and their impact in project communications ، as well as weak project management interest in adopting a clear and scientific approach in the management and organization of project communications in order to reach the objective of the study ، was used questionnaire that built depending on previous global studies and has been adapted to accommodate Iraqi business e

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Publication Date
Tue May 16 2023
Journal Name
Journal Of Engineering
The Effect of Spatial Organization on the Sustainability of the Neighborhood Unit in the Residential Environment

Contemporary residential neighborhoods suffer from weak sustainability of urban residential environments as a result of the adoption of inefficient spatial organization at the neighborhood unit level. This resulted negative characteristics which affected the achievement of sustainable development plans for the residential environment that constitute the majority of the urban fabric of cities.

The physical affordances ,within the vocabulary of recent times,overcame the spiritual ones and affected the residential environment. Accordingly,the concept of space changed in contemporary residential areas through the dominance of the physical aspect (mass) on the symbolic aspect (space).The modern technology occupied an important level b

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