Preferred Language
Articles
/
jpgiafs-471
معوقات قياس ضرائب الدخل بطريقة الاستقطاع المباشر في العراق: ( دراسة ميدانية في جامعة البصرة )
...Show More Authors

  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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Dec 27 2022
Journal Name
مجلة العلوم النفسية
متطلبات تطبيق الحوكمة في الجامعات العراقية جامعة بغداد - جامعة الانبار انموذجا
...Show More Authors

يعد النظام التعليمي لاي بلد انعكاسا للمستوى الثقافي والحضاري للمجتمع وعادة ما يحدد هذا النظام ويوجه من قبل التنظيمات السياسية والاقتصادية والاجتماعية في المجتمع كونها تعتمد علية في تحقيق اهدافها ,وصبحت الجامعة اليوم تمثل عمد النظام التربوي والتعليمي بما تمتلكه من كفاءات وقد ا رت وامكانيات بشرية ومادية تستطيع من خلالها رفد المجتمع بما يحتاجة من قد ا رت بشرية متعلمة في كافة الاختصاصات ومناحي الحياة لادامة ال

... Show More
Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
Evaluation of Beta-2 Integrin and Platelets Roles in Sickle Cell Disease Pathogenicity in Basrah Governorate Patients
...Show More Authors

Sickle cell disease (SCD) comprises an inherited blood disorder that is life long and affects many people globally. In spite of the development in treatment, SCA is a considerable cause of mortality and morbidity. The present study tries to assess the role of leukocytes represented by β integrin(CD18) and platelets and their productivity in the pathogenicity of disease during  the steady state and crisis in comparison with the healthy as-control group, SCD patients (15) enrolled during crisis and steady state (follow up) showed a significant increase in leukocytes and platelets cells productivity during crisis when compared to the steady state and in the steady state when compared to the healthy control group . In this study, SCD patho

... Show More
View Publication Preview PDF
Scopus (2)
Scopus Clarivate Crossref
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the impact of the financial value of human resources on investor decisions: (An Empirical Study)
...Show More Authors

The aim of the research is to clarify the measurement of the impact regarding financial value of human resources on investors' decisions by considering that the human element is one of the assets of the company. Therefore, a set of criteria must be available to determine the applicability of these standards in the human resource because it has an effective role in the success for the company. Is to measure the value of human resources in a financial format according to the first two methods depends on the value and the second depends on the cost.

In order to achieve the objectives of the study, a questionnaire was designed to survey the views of a number of employees of the General Company for Leather Industries in order to arriv

... Show More
View Publication
Crossref
Publication Date
Wed Oct 01 2008
Journal Name
Journal Of Educational And Psychological Researches
العنف ضد المرأةدراسة ميدانية في مدينة بغداد
...Show More Authors

      لطالما تحاشينا الخوض في الحديث عن المرأة , وكل ما يتعلق بها من موضوعات , خصوصا في سياق ما يطرح حولها من أمور كأنها لاتخص غيرها مثل : " الحرية "   "والمساواة "  " والحقوق " ... وغيرها من المواضيع التي تعج بها الكتب والشاشات والبرامج والمؤتمرات والندوات , التي غالبا ما ترفع فيها الشعارات المؤدلجة وتوضع اخرى , في أتون محموم , إن دل على شيئ فانه يدل بالدرجة الاولى عن مدى الفوضى الفكرية التي نعي

... Show More
View Publication Preview PDF
Publication Date
Sun Apr 03 2011
Journal Name
Journal Of Educational And Psychological Researches
أثر التدريس بطريقة التنقيب الحواري في حفظ النصوص الأدبية لدى طلبة قسم اللغة الكردية
...Show More Authors

يهدف البحث الحالي إلى معرفة اثر التدريس بطريقة التنقيب الحواري في حفظ النصوص الأدبية لدى طلبة قسم اللغة الكردية، اختارت الباحثة طلبة المرحلة الثانية في قسم اللغة الكردية بكلية التربية ابن رشد، للعام الدراسي
(2008-2009) ميدان لتطبيق تجربتها.
تألفت عينة الدراسة من (48) طالبا وطالبة، تم توزيعها عشوائيا إلى مجموعتين، مجموعة ضابطة (درست بالطريقة الاعتيادية) تألفت من (23) طالبا وطالبة ومجموعة تجريبية (درست بطريقة الت

... Show More
View Publication Preview PDF
Publication Date
Tue Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Measuring the Use of Social Media Networks (SMNs) in Knowledge Sharing, by Using Social Cognitive Theory (SCT) A Study Conducted in Some of Iraqi Universities
...Show More Authors

   SMNs like Facebook, YouTube, Twitter, WhatsApp,..etc. are among the most popular sites on the Internet. These sites can provide a powerful means of sharing, organizing, finding information and knowledge. The popularity of these sites provides an opportunity to measure the use them in knowledge sharing, which needs a special scale, but unfortunately, there is no special scale for that. Thus, this study supposes to use SCT as a scale to measure the use of SMNs in electronic knowledge sharing due to it has been used to measure knowledge sharing with its traditional form. This study can help the decision-makers to use these SMNs to share the academics’ knowledge in educational institutes to the communi

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Degree of Academic Leaders Practice at the University of Northern Border for Creative Leadership "Empirical Study"
...Show More Authors

The study aimed to identify the degree of academic leaders practices at the University of Northern Border for creative leadership, which attribute to different variables (nature of work, employer, gender, years of experience in administrative work at the university). To achieve the goal of the study, the researcher used the descriptive approach survey. Therefore, the researcher used a questionnaire as a study tool, which consisted of (40) items that included dimensions (sensitivity to problems, initiative, originality, flexibility). The study sample consisted of (240) participants included (agents of colleges, and supporting deanships, and their employees) during the second semester of the academic year 1439/1440 AH. The results showed t

... Show More
View Publication Preview PDF
Publication Date
Tue Jun 10 2025
Journal Name
Journal Of Al-turath University College
قياس فجوة تطبيق ابعاد القيادة اليقظة في المنظمات العامة دراسة حالة في وزارة العمل/ دائرة العمل والتدريب المهني
...Show More Authors

المستخلص تهدؾ الدراسة الى ل اٌس مدى التطب كٌ والتبن للم اٌدة ال مٌظة ف المنظمات العامة ولد اشتمت مشكلة الدراسة النظر ةٌ من وجود فجوه معرف ةٌ وذلن لملة الدراسات والبحوث الت تناولت متؽ رٌ الدراسة بأبعاده )الرؤ ةٌ المح طٌ ةٌ, التمك نٌ, الشبكات ب نٌ اعضاء الفر قٌ, الترك زٌ, الم لٌ للتعامل مع حالات عدم التأكد( اعتمدت الدراسة منهج دراسة الحالة عن طر كٌ استعمال استمارة الفحص ف المنظمة الت تم اخت اٌرها دائرة العمل والتدر ب

... Show More
View Publication
Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
STUDY OF IRAQI TAX PERFORMANCE SINCE FROM (1995-2010)
...Show More Authors

 The existence of the tax Coupled with the existence of the power of the political   Sociality and the evolution of its concept differes according to the concept of the role of the state and its evolution in the economical life and  it represents on of the main sources of funding one hand and an effective means that enables the state to intervene in various aspects of the economic life on the other hand. Tax also can be considered as a tool used to re-distribue the in class. Perhaps Iraq suffers from and in the marginalization to the role of taxes in funding and in turn the adoption of the Iraqi budget on oil revenues to finance the aspects of expenitvre which can pose a risk on the total Iraq

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Feb 01 2006
Journal Name
Political Sciences Journal
عرض كتاب البرلمان في العراق (دراسة للواقع .. وتأملات في المستقبل)
...Show More Authors

عرص كتاب البرلمان في العراق (دراسة للواقع .. وتأملات في المستقبل)

View Publication Preview PDF
Crossref (1)
Crossref