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معوقات قياس ضرائب الدخل بطريقة الاستقطاع المباشر في العراق: ( دراسة ميدانية في جامعة البصرة )
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  The aim of the research is to highlight the income tax by direct deduction in Iraq and the most important problems and obstacles faced by this type of taxes and identify the reasons for the clear and striking differences in the deduction between those charged with the state departments to reach the exact calculation in accordance with the laws and instructions and the unification of tax deductions for similar cases and clarify Cases of confusion and ambiguity, and achieving justice by deduction, whether in favor of the taxpayer or financial authority. Under the laws and regulations in force.

  The study was conducted on a sample of the salaries of the employees of the University of Basra, and interviews with account managers and audit managers. Where the most important factors leading to this difference and difference were reached, which is considered one of the most important reasons is the low professional efficiency of accountants who are underwriting and the scrutiny and weakness of their knowledge of the laws and instructions and the complexity of the mechanism of income tax deduction itself and the number of laws associated with them.

  The research has made several recommendations, most notably the efficiency of accountants who calculate these taxes through the induction courses and the use of electronic programs designed for this purpose, and raising the efficiency of auditing systems, which is almost formal in achieving tax transparency. By addressing the gap between legal legislation and the accounting application of income taxes by direct deduction. And the need to provide a comprehensive and clear theoretical and professional framework that would contribute to raising the efficiency of the tax administration on the one hand, and to achieve the satisfaction and satisfaction of the taxpayer on the other hand.

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Publication Date
Wed May 10 2017
Journal Name
Journal Of The College Of Languages (jcl)
РОЛЬ СРЕДСТВ НАГЛЯДНОСТИ В ПРОЦЕССЕ ОБУЧЕНИЯ РУССКОМУ ЯЗЫКУ КАК ИНОСТРАННОМУ В ИРАСКОЙ АУДИТОРИИ The Role of the Use of Visual Aids in the Process Of Learning Russian Language in Lraq as a Foreign Language
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В статье рассматриваются понятие наглядности и ее классификация, эффективное применение принципа наглядности, возможность и преимущество использования наглядности и современные инструменты ее реализации в ираке.

 

Вследствие глобальных изменений во всем мире изменилась и роль иностранного языка в системе образования. Современный человек, шагающий в ногу со временем, не мыслит себя без зна

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Publication Date
Tue Jun 01 2021
Journal Name
Baghdad Science Journal
The Prevalence of Parasites in the Domestic Pigeons (Columba livia domestica) in Zakho City, Kurdistan-Iraq
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Pigeons have accompanied humans since ancient time because they are used as a source of food, pets, hobby, and religious symbols. Pigeons have shown high prevalence rate of infection with gastrointestinal helminths and protozoan. This study was conducted to evaluate the prevalence of parasitic infections in the domestic pigeon (Columba livia domestica) from October, 2017 to April, 2018, purchased from bird market of Zakho City, Kurdistan region. The samples were taken from 50 adult pigeons (28 males and 22 females). The birds were transferred to Parasitology Laboratory, Faculty of Science, Zakho University. In the laboratory, each bird was sacrificed and immediately the feather and skin of under wings, chest and the rest of the

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The adequacy of the methods used in the collection of tax debt in Iraq: Applied research in the General Authority for Taxation
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If the sovereignty of the state is reflected in the taxation of its citizens, this sovereignty can not be completed and completed only if it works on its part to collect its debts, whether voluntary or compulsory, and the debt of the debt arises from the will of the individual and the will of the state alone, The existing management of seizure and collection is based on an unequal relationship between the State and the debtor from which the obligation arises. Naturally, this relationship has obligations and rights on both parties. The researcher used a set of studies and previous research, books and other sources related to the subject of research. This was done through the theoretical and practical aspects, which focused on direct and i

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
EL ANÁLISIS DE ERRORES DEL LEÍSMO Y LAÍSMO EN EL PAPEL DIDÁCTICO PARA LOS ALUMNOS DEL DEPARTAMENTO ESPAÑOLEN LA FACULTAD DE LENGUAS EN IRAK Search Summary: The analysis of the mistakes of the personal pronouns in effect replaces him in the
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During the educational practices in the Spanish department at the Faculty of Languages ​​, University of Baghdad , we noticed that the personal pronouns in effect replaced by the direct and indirect characterized hardly be expressed , and the difficulty of her education.

Rationale: I chose this topic because the personal pronouns differ between the Spanish language and the Arabic language. We believe that this study may be useful not only for language teachers, but also for students, because it can contribute to a greater awareness of and correct weaknesses.

Objectives: To apply the model from which to address the problems in the use of personal pronouns Spanish , and the difference between effect of direct and indire

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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
The Vertical variations of Atmospheric Methane (CH4) concentrations over selected cities in Iraq based on AIRS data
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The Atmospheric Infrared Sounder (AIRS) on EOS/Aqua satellite provides diverse measurements of Methane (CH4) distribution at different pressure levels in the Earth's atmosphere. The focus of this research is to analyze the vertical variations of (CH4) volume mixing ratio (VMR) time-series data at four Standard pressure levels SPL (925, 850, 600, and 300 hPa) in the troposphere above six cities in Iraq from January 2003 to September 2016. The analysis results of monthly average CH4VMR time-series data show a significant increase between 2003 and 2016, especially from 2009 to 2016; the minimum values of CH4 were in 2003 while the maximum values were in 2016. The vertical distribution of CH4<

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
التضخم في العراق واحتساب مساهمة المجاميع السلعية فيه للمدة 2004 - 2009
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The inflation phenomenon inherent to all economies in the world, including Iraq, and to find out the reasons for this phenomenon must be measured impact on the national economy, and is the index of consumer prices of the most common measure of inflation in order to find the means and the treatments needed and this can be reached through the study of the role of aggregates   Commodity and its impact on the general trend of cash inflation, in  Iraq for the period 2004 2009 to determine the groups lead to inflation in Iraq, where it emerged that the group rent is ranked first in the proportion of its contribution to the index of consumer prices, and food group is ranked second. The fuel and lighting group ranked third.

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Publication Date
Thu Nov 21 2024
Journal Name
مؤتمر
استراتيجية الأمن السيبراني ودورها في تحقيق أهداف التنمية المستدامة: العراق انموذجاً
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Publication Date
Fri Aug 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The evaluation of the procedures of excution the national strategy of unti - corruption in Iraq (2014-2010)
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    Corruption has become the subject of great interest, and the subject of research and scrutiny in recent years, because of its penetration in all fields of life,  whether these fields are political, economic, social, and administrative. It is one of the biggest challenges and problems that are facing communities. Therefore, this study is focused on the evaluation of measures implementing the national strategy to combat corruption in Iraq.

This study was launched, first because of its intellectual dimensions to ensure a conceptual presentation of the strategy and operational management in general with a special focus on the processes of implementation and control str

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Publication Date
Wed Feb 05 2020
Journal Name
Political Sciences Journal
“The constitutional- political structures in Iraq after 2003”
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It is obvious that the constitutional- political structures which has been emerged in Iraq after the occupation in 2003 frame worked by many sectarian, ethnic, tribal and political orientations, pushing forewords to escalating the contradictions between social- political powers, however, these changes unfortunately result not just destroy and taking apart the political regime and his authority, but the state and his institutions as well, although, did not stamped as wise and rational change for better future to new Iraq and its political, civil and military institutions. Finally, as quick as Iraq start to bisects to sectarian, ethnic and national components according to the new political – social components of Iraq. Indeed, what is req

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Publication Date
Mon Dec 28 2020
Journal Name
The Iraqi Journal Of Veterinary Medicine
Isolation and Molecular Identification of Nontuberculous Mycobacterium from Different Species of Fish in Karbala Province, Iraq
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This study was designed for isolation and molecular identification of Nontuberculous Mycobacterium (NTM) from fish during the period between October and December 2017 from Karbla province, Iraq. This study included 200 fresh fish samples from four different species including Spondyliosoma cantharus, Liza abu, Carassius carassius and Cyprinuscarpio. Three samples of each fish were taken including gills, muscles and all internal organs. The samples were processed by decontamination, concentration of 4% sodium hydroxide, and 0.1 ml of sediment was streaking on Löwenstein Johnson (LJ) media; then the bacterial cultures were incubated at 28-30 °C for 3days up to 4 weeks and suspected colonies were stained with acid fast stain to confir

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