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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
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Empowerment Human Strategy on Enhancing the Financial Performance: Empirical study on Working Banks in Jordan
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This study aimed at recognizing the impact of empowerment of human resources strategy on enhancing the financial performance in working banks in Jordan, the axes of the strategy were: informative sharing, free and independence, working teams, and organizational power. To achieve the objective of the study, a questionnaire is designed and distributed on the sample of the study, which represented 60 employees of Banks. After analyzing the data by using SPSS, the study resulted that there is positive impact of empowerment of human resources strategy on enhancing the financial performance in working banks in Jordan. It suggested that the working banks in Jordan should establish database, and to create working teams.

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Publication Date
Sun Jan 01 2006
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
التعليم المحاسبي الجامعي في العراق: دراسة تحليلية في ضؤ التغير الراديكالي
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Publication Date
Mon Dec 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Senserless Speed and Position of Direct Field Orientation Control Induction Motor Drive
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Direct field-orientation Control (DFOC) of induction motor drives without mechanical speed sensors at the motor shaft has the attractions of low cost and high reliability. To replace the sensor, information on the rotor speed and position are extracted from measured stator currents and from voltages at motor terminals. In this paper presents direct field-orientation control (DFOC) with two type of kalman filter (complete order and reduced order extended kalman filter) to estimate flux, speed, torque and position. Simulated results show how good performance for reduced order extended kalman filter over that of complete  order extended kalman filter in tracking performance and reduced time of state estimation.

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Publication Date
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
Isolation and Identification of Polyethylene Terephthalate Degrading Bacteria from Shatt Al-Arab and Sewage Water of Basrah City
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Biodegradation is utilizing microorganisms to degrade materials into products that are safe for the
environment, such as carbon dioxide, water, and biomass. The current study aims to isolate and characterize
bacteria with polyethylene terephthalate (PET) degradation ability isolated from Shatt al-Arab water and
sewage from Basra, the bacteria were identified as Klebsiella pneumonia. According to the findings, the
isolates showed a highly significant difference in degradation of PET (24% during 7 days) and the percent of
degradation increased to 46% at 4 weeks compared to the control. The study also involved determining the
optimum temperature of K. pneumonia growth, which was 37°C, while the preferred

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Scopus (2)
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Publication Date
Fri Apr 14 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
10.28936 THe RELATIONSHIP BETWEEN TELEVISION ADVERTISING AND RANDOM BUYING FOR COSMETICS/ EXPLORATORY STUDY OF A SAMPLE OF WOMEN AT THE UNIVERSITY OF BAGHDAD.: THe RELATIONSHIP BETWEEN TELEVISION ADVERTISING AND RANDOM BUYING FOR COSMETICS/ EXPLORATORY STUDY OF A SAMPLE OF WOMEN AT THE UNIVERSITY OF BAGHDAD.
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This research deals with the relationship between television advertising and buying random cosmetics, where we find that TV ads influence on the purchasing behavior of women, has conducted research in the field on a sample of women in the University of Baghdad, was a random sample taken from 150 different women in the age and social levels educational and cultural students and employees and teachers in order to sample representative be for the research community, and designed a questionnaire for this purpose form as a tool to collect data and information search and analyzed they answered the sample surveyed using a statistical program (spss) to extract percentages And correlation coefficients and testing square Kay , The study found Of w

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Notes on estimation of ARMA model (1.1) And ARMA (0,1)
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By driven the moment estimator of ARMA (1, 1) and by using the simulation some important notice are founded, From the more notice conclusions that the relation between the sign   and moment estimator for ARMA (1, 1) model that is: when the sign is positive means the root      gives invertible model and when the sign is negative means the root      gives invertible model. An alternative method has been suggested for ARMA (0, 1) model can be suitable when

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Crossref
Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Measuring the speed of response of the exported quantity of crude oil to the increase in its prices using the model Impulse Response Functions (IRF) (Iraq case study) for the period (1978-2017)
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Abstract

     Oil is considered a commodity and is still an important and prominent role in drawing and shaping the Iraqi economic scene. The revenues generated from the export of oil are considered the main source of the general budget in cash flows.  

     Since the revenues consist of quantity and price and the latter is an external factor which is difficult to predict, The effect of any commodity on its price, which is proven in the theory of micro-economic, but it is observed through the research that the response is slow, which means not to take advantage of the rise in prices, by increasing the quantity exported, the result of several facto

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Crossref
Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of performance based costing technology in measuring the cost of consulting services : (an applied study in the Office of Scientific and Consulting Services - University of Technology
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             This research aims to apply the Performance Focused Activity Based Costing System in the offices of scientific and advisory services at the University of Technology for the purpose of measuring the cost of services provided by these offices in order to reduce costs. To test the hypothesis of the research, the research was applied in the consulting offices of the University of Technology through the financial statements for the year ending 12/31/2017 of the Scientific and Consulting Services Office of the University of Technology, because the data of these years were issued and audited by the Federal Office of Financial Supervision.

A number of

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
Midterm Tests in some Faculties at Shaqra University from Female Students' Views
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The aim of this study is to uncover the views of female students of Shaqra University towards midterm tests.  A survey of  (42) items distributed in three fields. The study has been applied to a random sample of (421) students from two faculties. The results showed that all three fields have achieved an intermediate level. The results also indicated that there were no statistically significant differences in students’ views of midterm tests due to the specialization or academic level variables.

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Core competencies and Their Role in Enhancing Organizational flexibility: An Analytical Study of the Views of a Sample of Employees in Presidency University of Mosul
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Abstract

The study aims to identify the levels of core competencies dimensions and types of organizational flexibility in the investigated organization, as well as to determine the nature of the relationship and the impact of core competencies dimensions with the process of organizational flexibility. Thus, a number of research questions were presented to express the research problem as follows:

  • What is the level of the investigated individuals' awareness to core competencies and organizational flexibility across their dimensions and types in the investigated organization?
  • To what extent are core competencies and organizational flexibility available in the Organiz

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