The Abbasid Caliphate generally paid attention to the financial aspect through the collection of resources , And also in terms of spending these resources

Abstract:

                The research aims to identify the concept of trading securities in Iraq and to propose a new mechanism for the taxation of trading profits and the extent of its impact on tax revenues, as it was observed that there are professional investors in the trading market and some of them achieve huge annual profits. and this profit should be like other taxable profits. The General Commission of Taxes and in cooperation with the Iraq Stock Exchange should identifying those profits, subjecting them to income tax, and adding them to the tax base. The researcher relied on the use of the descriptive and analytical approach bas

Abstract:

     This study aims to identify the level of patients’ satisfaction among a sample of hospitalized patients in the targeted hospital (Al-Kindy Teaching Hospital, and Al-Yarmook Teaching Hospital). Moreover, this study highlights the reality of services for patients, especially in the targeted governmental teaching hospitals. The Patient Satisfaction with Nursing Care (PSNCS) has been measured in these hospitals through the revised scale by Tang et al, (2013).This scale includes four major domains; Health Information (5 items), Influencing Support (4 items), Decision Control (4 items), Specialized Technical Competence (7 items). The method of surveying patients’ opinions about the degree

The system of accounting information role in the success of the economic unit, whether for-profit or non-purposeful, and through the availability of financial reports of information accounting for quality properties in the financial reports, which are the final product of all departments, sections and other parties, including help in strengthen the decisions of the administration and operations of Information economic Unity. The municipalities of economic units, non-profit, which is characterized by certain characteristics, including the multiplicity of activities (service, productivity, construction) and multiple sources of access to resources, so the accounting information system that seeks to provide decision makers with information o

Care and attention to the structure in the sixties of the last century replaced the mark, and if the structure of Ms. pampered in research and studies, it has become the mark is also a spoiled lady .. But the relationship between the structure and the mark was not a break and break, but the relationship of integration, His themes are structural analysis, and these are intellectual themes that can not be surpassed in contemporary research, especially since semiotics have emerged from the linguistic inflection.

We have tried to distinguish between text and speech, which is a daunting task, as it seems that whenever the difference between them is clear and clear, we come back to wonder whether the text is the same discourse, and is

Abstract:

                 The research aims to clarify the impact of adopting the IFRS16 financial reporting standard on lease contracts in insurance companies on audit procedures. The change in the classification of lease contracts in the case of adopting the IFRS16 financial reporting standard necessarily requires audit procedures that are compatible with this change. A proposed audit program was prepared, guided by international auditing standards, based on the study of the client's environment and analysis of external and internal risks in the light of financial and non-financial indicators. The researchers reached a set of concl

This research dealt with the analysis of murder crime data in Iraq in its temporal and spatial dimensions, then it focused on building a new model with an algorithm that combines the characteristics associated with time and spatial series so that this model can predict more accurately than other models by comparing them with this model, which we called the Combined Regression model (CR), which consists of merging two models, the time series regression model with the spatial regression model, and making them one model that can analyze data in its temporal and spatial dimensions. Several models were used for comparison with the integrated model, namely Multiple Linear Regression (MLR), Decision Tree Regression (DTR), Random Forest Reg

Abstract\

preparation process of performance evaluation in organizations is of extreme importance, and under development in organizations and the opening of markets and technological developments in the industry and heightened competition among industrial organizations imposed systems are built for performance give a clear picture about performance and competition,  And centered research problem in answering the following questions: Is performance evaluation system is available in Wasit State Company for Textile Industries(Research sample ), This research aims to assess the performance of policies and programs in the company, according to guide performance evaluation of programs and policies prepared by the Dutch Cou