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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
Mon Sep 23 2019
Journal Name
Baghdad Science Journal
A Semi-Supervised Machine Learning Approach Using K-Means Algorithm to Prevent Burst Header Packet Flooding Attack in Optical Burst Switching Network
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Optical burst switching (OBS) network is a new generation optical communication technology. In an OBS network, an edge node first sends a control packet, called burst header packet (BHP) which reserves the necessary resources for the upcoming data burst (DB). Once the reservation is complete, the DB starts travelling to its destination through the reserved path. A notable attack on OBS network is BHP flooding attack where an edge node sends BHPs to reserve resources, but never actually sends the associated DB. As a result the reserved resources are wasted and when this happen in sufficiently large scale, a denial of service (DoS) may take place. In this study, we propose a semi-supervised machine learning approach using k-means algorithm

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Scopus (7)
Crossref (1)
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Publication Date
Tue Aug 30 2022
Journal Name
مجلة واسط للعلوم الریاضیة
المناخ التنظيمي لشعب الرياضة المدرسية في أقسام الانشطة الرياضية و المدرسية لمحافظة بغداد من وجهة نظر مدرسي التربية الرياضية للمرحلة المتوسطة
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يهدف البحث الحالي إلى دراسة تأثير المناخ التنظيمي لشعب الرياضة المدرسية في اقسام الانشطة الرياضية على مدرسي التربية الرياضية لأهمية المناخ التنظيمي لما يمثله من الخصائص والسلوكيات التي يتأثر بها العاملون التي قد تتباين من مكان لآخر والبيئة الجغرافية وثقافتها النوعية وذلك باستخدام المنهج الوصفي ولتتحقق من خلال الدراسة الميدانية, يتمثل مجتمع البحث الحالي من مدرسي التربية الرياضية في مدارس محافظة بغداد وال

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Publication Date
Sun Jan 01 2017
Journal Name
مجلة كلية الادارة والاقتصادللدراسات الاقتصادية والادارية والمالية
تصميم الترتيب الداخلي األمثل باستعمال تقنية التخصيص النسبي المحوسب للتسهيالت )CRAFT)بحث تطبيقي في الشركة العامة لصناعة الزيوت النباتية – مصنع المأمون
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The facilities layout are among the most important of the most influential factors in the efficiency of the production system, and represents the systematic layout of the various work centers, tools, persons, and other auxiliary services within the factory. Careful selection of the technique that would be used in Re-layout, represents an important step in reaching to the optimum layout that keeps on reducing handling costs and reduce unnecessary movement of materials, as well as the regularity and functioning of the flow of materials through the facilities. The research aims to propose a new layout of (Al-M'ammon Factory / The General Company for Vegetable Oils Industry), and then re-layout according to the new propose layout by using of te

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Publication Date
Wed Sep 01 2010
Journal Name
Al-khwarizmi Engineering Journal
Free Convection in an Inclined Concentric Annular Square Cavities Filled With Porous Medium and Heated By Non-Uniform Temperature
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A numerical study of the two-dimensional steady free convection flow in an inclined annulus between two concentric square cavities filled with a porous medium is presented in this paper for the case when the side outer walls are kept with differentially heated temperature while the horizontal outer walls and the inner walls are insulated. The heated wall is assumed to have spatial sinusoidal temperature variation about a constant mean value. The Darcy model is used and the fluid is assumed to be a standard Boussinesq fluid. For the Cartesian coordinate system, the governing equations which were used in stream function form are discretized by using the finite difference method with successive under – relaxation method (SUR) and are solv

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Publication Date
Wed Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Relationship between Third Trimester Vaginal Bleeding Medical Causes and pregnancy Outcomes of Pregnant Women Attending Bint Al-Huda Hospital in Al-Nasiriya City
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Objective: To find out the relationship between vaginal bleeding during third trimester and pregnancy outcomes. Methodology: A purposive sample is "Non-probability" of (100) women who had diagnostic vaginal bleeding during third trimester (27-40wk) of pregnancy, and who visited the Bint Al-Huda Hospital for the period from 15th Feb. to 17th May 2015.Validity and reliability of questionnaire are determined through pilot study. Descriptive and inferential statistical procedures were used to analyze the data, and the data were collected by using interview technique, constructed questionnaire has been desig

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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
(( Technology's role Time driver Activity-based costing at Provide of information for economic units for customer profitability analysis ))
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  The economic units always sought to maintain its market position and Trchinh the technology management and modern methods that will support success factors .vdila about it has become a customer and one profitability analysis of the most practical way benefit of economic units as modern management focus their attention on achieving this satisfaction, as the customers make up the axis of the success of every organization and that there are many government units aiming to profit directs attention to customers and the number of these units increased continuously. The administration used the customer profitability analysis in order to obtain information to assist in making and decision-making process. How to use modern tec

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Crossref
Publication Date
Sat Sep 30 2023
Journal Name
College Of Islamic Sciences
The hadiths of Abdullah bin Amr bin Al-Aas، may God be pleased with them، that there is no room for diligence in them ((collecting and studying))
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Research Summary


The research revolves around the collection of pending hadiths on Abdullah bin Amr bin Al-Aas, may God be pleased with them, and it is required in these hadiths that they be among those in which there is no room for diligence, such as telling about unseen matters, signs of the Hour, or a statement of virtue and reward for obedience, or punishment for disobedience.

The research consists of an introduction, two topics, and a conclusion of the first topic in the translation of Abdullah bin Amr bin Al-Aas, and the second topic, the pending hadiths of Abdullah bin Amr bin Al-Aas, may God be pleased with them, in which there is no room for diligence in collecting and studying

At the end of this rese

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Publication Date
Fri Mar 01 2024
Journal Name
Baghdad Science Journal
Potential Benefits of Ethanol extract of Anredera cordifolia for Antiobesity of High Fat diet-Induced Obesity in White Male Rat Wistar
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Obesity-related deaths continue to rise, and thus losing weight in overweight and obese patients is critical to prevent complications. Anredera cordifolia (Ten,) Steenis, species of succulent plant of the genus Basellaceae, is widely used in herbal medicine to decrease body weight. This study evaluated the potential benefits of Anredera cordifolia ethanol extract to reduce body weight in high-fat diet-induced obesity rat model. This was an experimental with post-test only control group design study involving 36 obese rats. They were divided into two groups: three control groups (K1, K2, K3) and three treatment groups (P1, P2, P3). All the groups were induced with high-fat diet, except K1 control group that received a standard di

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Scopus (1)
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Publication Date
Wed Jun 07 2023
Journal Name
Journal Of Educational And Psychological Researches
The Feeling of Job Alienation and Its Relationship to Organizational Commitment among Free Lecturers in Secondary Schools: Imam Al-Kadhum College (peace be upon him ( Kindergarten and Special Education Department
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The current study aims to identify the feeling of job alienation and organizational commitment among free lecturers in secondary schools, as well as to identify the significance of the differences in the feeling of job alienation according to the gender and the significance of the differences in organizational commitment according to the gender. It also aims to identify the correlation between the feeling of job alienation and organizational commitment. To achieve the objectives of the research, the researcher developed two scales: one consisted of (24) items to measure the vacancy in job alienation and the other consisted of (24) items to measure the organizational commitment. The two tools were applied to a sample of (200) male and fem

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Publication Date
Sun May 06 2007
Journal Name
كلية التربية البدنية وعلوم الرياضة/جامعة بغداد .
تأثير التمرينات الاوكسجينية واللاأوكسجينية في الوحدة التدريبية لتطوير بعض القدرات الوظيفية والبدنية للاعبي كر ة القدم بعمر (13-14)سنة. رسالة ماجستير
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