Preferred Language
Articles
/
jpgiafs-365
Income Tax in Iraq and the Treatment of Married Women in Charge
...Show More Authors

   Iraqi legislator taxation  married women in charge of the income tax treatment of the man in charge of tax and the application of the principle of equality of individuals to bear public burdens. The factor legislator women in charge of special treatment in some cases, taking into account the circumstances family allow  tax in the case of whether she was married to a man is unable to completely work and does not have a resource, as well as giving the legislator allow for her children. it observed that the amount of allowing still little is notcommensurate with the high cost of living in addition to limiting the tax allowances granted within the limits of the taxpayer and his immediate family did not take the legislator in charge of the case to support their parents or anyone else to be in charge of her household responsibility religiously.                                                                                                                                    

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Mar 27 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Spectrophotometric Determination of Clonazepam in Pure and Dosage forms using Charge Transfer Reaction
...Show More Authors

A rapid, sensitive and without extraction spectrophotometric method for determination of clonazepam (CLO) in pure and pharmaceutical dosage forms has been described. The proposed method was simply depended on charge transfer reaction between reduced CLO (n-donor) and metol (N-methyl-p-aminophenol sulfate) as a chromogenic reagent (π- acceptor). The reduced drug, with zinc and concentrated hydrochloric acid, produced a purple colored soluble charge-transfer complex with metol in the presence of sodium metaperiodate in neutral medium, which has been measured at λmax 532 nm. All the variables which affected the developed and the stability of the colored product such as concentration of reagent and oxidant, temperature and time of rea

... Show More
View Publication Preview PDF
Crossref (4)
Crossref
Publication Date
Wed Dec 30 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of voluntary corporate disclosure on tax planning: The impact of voluntary corporate disclosure on tax planning
...Show More Authors

The attention of civil society organizations, governments and international non-governmental organizations in recent years has focused on the acute practices adopted by companies with the aim of reducing the tax burden, and the results of these practices have a negative impact on the tax revenues that the state uses to finance public needsThe aim of the research is to measure the impact of the voluntary disclosure of companies on tax planning for the period from 2011 to 2015 and the research community is in the General Tax Authority. The research sample is 6 companies within the private sector in the financial, banking, insurance and industrial fields. The research was based on a special model to measure the optional disclosure,

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 31 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Information Technology Competency in Activating of Human Resources Management Practices/ Applied Study in the Informatics and Communications Public Company in Iraq
...Show More Authors

This research aims to clarify the role of Information Technology Competency (ITC) with dimensions' (IT Usage, IT Knowledge, and IT Operations) as an independent variable in the activation of Human Resources Management Practices (HRM Practices) as a dependent variable with dimensions' (Training and Development, Recruitment, Job Design, and Performance appraisal). Based on this, the correlation and effect relationships between the independent and dependent variables are determined by formulating two main hypotheses. There are a significant relationship and effect of IT competency with HRM practices within the dimensions. Furthermore, the scope and population of this research are the Informatics and Communications P

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Detailed feasibility study of the pre-cast reinforced concrete project and its importance in the construction of Iraq
...Show More Authors

 

Purpose:  Providing practical knowledge of the requirements of a detailed feasibility study for selecting the investment project.

Findings:  Directing the private sector towards investing in productive projects - the pre-cast reinforced concrete project - as it achieves a financial return as well as providing Providing foreign currencies by reducing imports and exploiting available natural resources

Practical implications: The importance of a detailed feasibility study to determining whether the project can be implemented or not.

The precast concrete method is one of the best modern c

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Dec 30 2022
Journal Name
Journal Of The College Of Education For Women
The Existential Psychological Crisis Among Battered Women to Non-Battered Women in the Republic of Yemen
...Show More Authors

The research deals with a very important issue that affects women, an important segment of the society. This is because women are the basis of the family and the pillar of the society. Thus, the aim of the research is to examine the level and dimensions of the emotional and existential psychological crisis at the sample of the study. It further aims to investigate the statistical significant difference at the level of (0.05) regarding the feeling of the existential psychological crisis among battered and non-battered women. To reveal the objectives of the study, the researcher applied the existential psychological crisis scale to a sample of (72) women, divided into two groups: (35) battered women, who have been chosen purposefully. Thos

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 30 2015
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Indicators Trends Of Populaion Structure Composition In Iraq And Their Relationship With Dependency Rates For The Period (1986-2010).: Indicators Trends Of Populaion Structure Composition In Iraq And Their Relationship With Dependency Rates For The Period (1986-2010).
...Show More Authors

Iraq within the ranks of the fledgling communities characterized by a broad base of the population pyramid, because they pose the age group (under 15 years) of a large proportion of the community, as it exceeded the proportion (40%) during the years of research extended (1986-2010) Despite the relative decline in the rates fertility during that period, but the proportion of young people remained high, especially for groups of at least five years, amounting to about 14% in 2012, a little more than the proportion of what constitutes age group (5-9 above) years, where it was (13%) and this naturally predicts continuing population increases in coming decades, due to the entry of those numbers of individuals in the reproductive stage,

... Show More
View Publication Preview PDF
Publication Date
Sat Feb 01 2014
Journal Name
American University Of Sharjah (aus) "second International Conference On Sustainable Systems And The Environmental (isse14)
Correlating BOD5 and COD of Sewage in Wastewater Treatment Plants; Case study Al- Diwaniyah WWTP in Iraq
...Show More Authors

This study aims to establish an empirical correlation between biochemical oxygen demand (BOD5) and chemical oxygen demand (COD) of the sewage flowing in Al-Diwaniyah wastewater treatment plant. The strength of the wastewater entering the plant varied from medium to high. High concentrations of BOD5 and COD in the effluent were obtained due to the poor performance of the plant. This was observed from the BOD5 /COD ratios that did not confirm with the typical ratios for the treated sewage. To improve the performance of this plant, regression equations for BOD5 and COD removal percentages were suggested which can be used to facilitate rapid effluent assessment or optimal process control. The equations relating the percentage removal of

... Show More
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Unemployment Rates in Iraq and the Extent of the Contribution of Loans Granted by Banks to Finance Small and Medium Enterprises in Reducing Them
...Show More Authors

This study examined the phenomenon of unemployment in Iraq and the extent of the contribution of these loans granted by banks to finance small and medium enterprises in reducing their rates. The temporal boundaries of the study included the period between (2012-2018). The spatial boundaries consisted of random sampling of six Iraqi banks) Where the government banks included (Rafidain, Rasheed and industrial), private banks included (the Iraqi Islamic Bank and the Gulf Commercial Bank and the Bank of the Middle East). In order to achieve the objective of the research in the light of the hypotheses drawn up, the research divided into three topics, the first section highlighting the reality of small and medium enterprises in Iraq and the lo

... Show More
View Publication Preview PDF
Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Identify indicators of climate change through the analysis of the amount of rain in Iraq
...Show More Authors

United nation determined many basic climatic effects which affect the crust of Earth.
And the most important one is the climatic change and its effect on environmental, economic,
social, and political effects. So, the amount of rain which is considered as one of climatic
changes in Iraq should be studied.So, this research explains the factors which affect rain, its
overall average, the variation in the amounts of rain, the amount of yearly rain and variation
in both yearly and monthly rains by using standard variation and yearly fluctuation.As a
result, it is concluded that the number of rainy days doesn't mean an increase in rains amount.
And there's variation in rains amount in all study areas which is contrastive

... Show More
View Publication Preview PDF
Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
((Requirements for raising the efficiency and development of rail transport in Iraq according to proposed scenarios))
...Show More Authors

Abstract:

 The research concerned the study of the railway transport sector in selected countries that sought to raise the efficiency of the railway network and develop it, after realizing the importance of this vital sector, which is a link between it and the rest of the other economic sectors.

The research sought to explain the methods, methods and procedures adopted by these countries for the development of the railway sector, and to benefit from these experiments to improve the efficiency of the railway transport sector in Iraq.

The railway transport sector in Iraq suffers from the erosion of railway lines and mobile units such as locomotives, pas

... Show More
View Publication Preview PDF
Crossref