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The effect of accounting disclosure in the efficient performance of the tax authority: Applied research in the General Commission for Taxes
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               Starting with a problem of the weakness of accounting disclosure in some companies administration when preparing and presenting the financial reports which are submitted to the Tax authority. This problem impacts on Tax authority performance (The effect on the quality of the performance of the tax authority), because of the lack of conviction for the information contained in those reports, and the  failure to achieve accurate results in tax authority performance that leads to a negative impact on determining taxable income and affect tax revenue, as well as negative impact on  determining taxable income and affect tax revenue, as well as negative impact on the enhance of the profession of control and auditing. The importance of the research comes from dealing with the issue of accounting disclosure by corporate departments as a starting point for increasing tax revenues, as well as addressing accounting disclosure and its reflection in financial reports. The Finding of the study indicate that:

 There is a lack of accounting disclosure in some corporate departments when preparing and presenting financial reports submitted  to the tax authority, which affects the performance of the tax administration (affecting the quality of the tax  administrations  performance) because of the lack of satisfaction with the information contained in these reports, Achieve accurate results in the performance of tax administration  that lead to a negative impact on the determination of taxable income, and affect the tax revenue. As well as their negative, affect supporting the profession of auditing and auditing.

Key recommendations are as follows:

Strengthen the accounting disclosure in the preparation and presentation of the financial statements submitted to the tax authority by the auditor to ensure the positive impact on the performance of the tax administration (and influence the quality of the tax administrations performance) and to create the satisfaction of the information contained in those reports.

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Influence of Determinants of Investor Behavior in Making Investment Decision “Research Applied in the Market Iraq Stock Exchange"
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The investment decision, a critical decision for each investor as it involves risks and uncertain returns, so investors should avoid cases of uncertainty associated with the final decisions they are involved, and the problem of research in individual differences and differences in the behavior of individual investors and reflect the impact of this investment decision in the Iraqi market for securities. Therefore, the research aims to understand and analyze the impact of determinants of investor behavior as an independent variable in investment decision-making as a dependent variable in the Iraqi market for securities, and the research started from two main hypotheses to explore the influence and correlation between research varia

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Designing activity based costing systems ABC for transport services and its role in improving the efficiency of pricing decisions: بحث تطبيقي في الشركة العامة لادارة النقل الخاص
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  The research dealt with the design of the cost accounting system for the transport service and its Role in improving the efficiency of pricing decisions through the application of the cost system based on ABC activities. The main activities were defined and cost guides were to measure the cost of each service and to determine the cost of each service for the purpose of providing management with appropriate information and pricing decisions The problem of research in the lack of adoption by some public companies in the service sector on the cost accounting system to calculate the cost of service as well as the lack of identification of productive activities and service activities and therefore cannot make the appropriate decision t

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The interactive relationship between the dimensions of the requirements of economic intelligence and the strategic success of banks: Applied research on a sample of Iraqi private banks
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The aim of this research is to demonstrate the nature of the interactive relationship between the dimensions of the requirements of economic intelligence Represented by(Administrative and regulatory requirements, human requirements, and technical requirements) The strategic success of banks is represented by (Customer satisfaction, customer confidence, quality of service, growth) In three of the Iraqi banks own bank(Middle East Iraqi Investment, Al Ahli Iraqi, Gulf Commercial), The questionnaire was adopted as a tool for collecting data and information Of the sample (85) Who are they(Director of the Commissioner, M. Director Plenipotentiary, Director of Department, Director of Section, M. Section Manager, Division Officer, Unit Officer),

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of the Organizational Service Orientation practices and its Impact in inhancing the employees performance (A Fiald Research in Baghdad Municipality)
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Abstract:

Recently, there is a widespread attention about the service at the level of each of the research and academic studies, and at the organizational level as well. The subject of orientation towards the service aspect is starting to be of this attention being of the modern subjects, relatively, which appeared at the end of the last century, as well as the link of this subject with the relationship between the organization and its customers, and how to provide high quality services to get their satisfaction. Thus, the specialists from researchers were interested in this field to develop an appropriate scale to measure the organizational orientation toward service, and it was the most prominen

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Publication Date
Sat Apr 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
strategic Vigilance and their impact in Organizational success: Exploratory Research General AL-Faris company
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Abstract

The present search addressed the "strategic Vigilance and their impact in Organizational success "Where has the objective of strategic Vigilance and Organizational success of increasing importance at the present time, for being fairly modern topics, which have a tremendous impact on the success of organizations.                                                                  &

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The role of strategic intelligence in enhancing organizational performance (Exploratory research of the opinions of the administrative leadership of the University of Fallujah)
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    The main idea of ​​this research stems from the challenges faced by managers working in service organizations, which are responsible for providing services to a large segment of the society. Therefore, they must use strategic intelligence to manage their performance and enhance their performance to serve the society. Organizational Performance The present study aimed to identify the concepts of strategic intelligence and its impact on organizational performance to raise awareness and awareness of the importance of the subject for the university. And to identify the perceptions of leaders about strategic intelligence and determine the nature of the relationship (impact and correlation) between strategic inte

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Publication Date
Sun Aug 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
work alienation and its impact on Job Satisfaction Applied Research
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The research aims to determine the role of functional alienation and its impact on Job Satisfaction in General Motors Company, that were selected to apply the field side being an important company in Iraq, the problem was research with difficulty in employees adapt and their sense of alienation in their work which is reflected negatively on the level of satisfaction with work in company searched. A questionnaire was adopted as the main tool for data collection research which included (31) items distributed on (50) employees in the company selected, on a randomly chosen and based on the statistical program ready by (SPSS). Sample of this study was the most important findings of the research are the weak management of the company i

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The Role Of Intellectual Capital In The Performance Of Small And Medium Enterprises Research filed In Small And Medium Enterprises In Baghdad
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The Research aims to determine role of The Intellectual capital in the performance of small and medium enterprises , to achieve this goal through a researcher from the theoretical literature and studies related to the construction of the scheme shows the hypothetical relationship between the variables, which was adopted by the independent variable intellectual capital, distributed four variable are:( human  capital, structure capital ,customer capital, innovation capital) as well as four variable (the financial perspective, the customer perspective, process perspective ,the learning & growth perspective) The  study were getting to  many results as bellow :the intellectual capital in the small and intermediate p

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تقويم تحقق العدالة الضريبية في ظل طرق واساليب تقدير ضريبة الدخل: دراسة تطبيقية في الهيئة العامة للضرائب
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Tax justice is one of the important principles that any tax system seeks to achieve because it is an important and important pillar of the tax because it has negative repercussions on the tax accounting process on the one hand and the low tax revenues on the other hand. Therefore, countries have sought through their tax systems to use methods and methods In the process of estimating taxable incomes to achieve that justice depending on the awareness of their communities. The method adopted differs from one country to another according to the knowledge and understanding of the society of that state for taxation and its role in economic, social and political life. In Iraq, the General Authority for Taxation Methods of estimating taxable inc

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Green Productivity to Success the industrial organizations Applied Study in Midland Refineries Company – Al Daura Refinery
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      The Green Productivity topic is considered as one of  the more conceptual novelty in the field of Production and Operations Management, and one of the least topics addressed in the literature competent, Green Productivity (GP) is a strategy for enhancing a business's Productivity and environmental performance at the same time, for overall socio - economic development, It is  the application of appropriate techniques , technologies , and management systems to produce environmentally compatible goods and services. the research aimed to find the contribution of this concept for success the industrial Organizations.

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