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امكانية استخدام محاسبة التكاليف في تحديد تكلفة الانتاج لاغراض ضريبة القيمة المضافة: دراسة أستطلاعية تحليلية في الهيئة العامة للضرائب
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         This research is important because of the importance of the subject matter and the implications for the future of development in Iraq. This requires linking the accounting systems with the economic developments. The accounting system we will address in this research is the cost accounting system and its role in determining value added tax. The value added tax and the extent of the relationship with the general accounting principles of cost accounting through which the value added is determined provided the use of a sound and effective cost system.

      The problem of research was about knowing the role of cost accounting in determining the value added tax and whether following the accounting systems properly and effectively will lead to a proper report on VAT for goods and services. The researchers found a number of results, To VAT should take into account the general accounting principles, especially cost accounting. This means that the failure to use an effective and sound cost system will affect the calculation of value added tax fairly, and the failure to observe the laws and tax regulations and accounting systems and Lack of bookkeeping and accounting records leads to difficulty in accessing the value of change in value added and thus VAT cannot be calculated.

      In order to ensure the proper identification of the Value Added Tax (VAT) of goods and services, a sound and effective accounting system must be followed. The application of accounting systems and principles should also be applied, and the role of accountants and accountants should be regulated to regulate the accounting profession. In order to properly determine VAT.

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Publication Date
Wed Dec 01 2021
Journal Name
Baghdad Science Journal
QTAIM study of the bonding in triosmium trihydride cluster [Os3(µ-H)3(µ3-ɳ2-CC7H3(2-CH3)NS)(CO)8]
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    The Atoms in Molecules (AIM) analysis for triosmium cluster, which contains trihydridede, carbon, carbonyl and 2-methylbenzothiazolide ligands, [Os3(µ-H)33-ɳ2-CC7H3(2-CH3)NS)(CO)8] is reported. Bonding features in this cluster has been analyzed based on QTAIM ("Quantum Theory of Atoms in Molecules") in this work. The topological indices derived from electron density of relevant interactions in triosmium compound have been studied. The major interesting point of the AIM analyses is that the core of part (Os3H3) reveals the absence of any critical points and bond paths connecting any pairs of O

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Work pressure of the administrative and academic members of Biskra University, its sources and its relation to some personal and functional variables
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  The study aimed to highlight the reality of the functional pressures with its dimensions (role ambiguity, role conflict, role burden, glass ceiling, and discrimination in composition). The researchers also relied on the questionnaire as a essential tool for data collection. The field study was conducted at the University of Mohammed Khiedr - Biskra -, the study was conducted on the basis of the total survey, which included all the workers of the 6 faculties of Biskra University (523 female employees).

     After the analyzing of the data using the version 21 of the statistical program Spss, The study reached a number of results, the most of them is the low level of the functiona

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Publication Date
Sun May 27 2012
Journal Name
مجلة دراسات محاسبية ومالية
إنموذج مقترح للحكمانية في المنظمات العامة بالتطبيق في وزارة التعليم العالي والبحث العلمي
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تعد الحوكمة من المداخل التي نالت اهتمام العديد من الباحثين والدارسين في مجال الإدارة والسياسة بوصفها إحدى الفلسفات السائدة والمرغوبة في الفترة الحالية , وأصبح ينظر إليها دواء لجميع الامراض التي تعاني منها الأجهزة الإدارية عموماً بالأخص العامة منها . وقد ارتبط هذا المفهوم بمفاهيم إعادة التنظيم Reforme والاصلاح الإداري المجه لتحسين كفاءة وفاعلية أداء تلك الاجهزة وبما ينعكس على مجمل السمات والمميزات التي تتعلق ب

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of strategic leadership in achieving organizational excellence: field research in Al-Faris General Company
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The current research aims to determine the role of strategic leadership in achieving organizational excellence. In this context the sample of the research consist of 123 managers .The research problem can be summarized as {what is the role of strategic leadership in achieving organizational excellence}which resulted in a number of sub-questions and its goal was to explain the theoretical philosophy and intellectual expositions of this variables because of they are vital variables imposed by the current situation. To achieve research objectives we had use the questionnaire as a tool to collect data and information after verifying the validity and dependency of the measures. A number of statistical techniques and tools had been use

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Publication Date
Sun Jan 26 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
انموذج مقترح للحكمانية في المنظمات العامة: بالتطبيق في وزارة التعليم العالي والبحث العلمي
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              governance Is considered as one approach that gained the attention of many researchers in Management and politics field as one of the dominant philosophies and desired in the current period, became seen as a panacea for all diseases afflicting in particular public administrative organs in General ,This concept has been associated with concepts of reorganization Reforme besidc the administrative directed to improve the efficiency and effectiveness of the performance of such devices as reflected on the totality of features and characteristics that relate to service fulfillment needs of beneficiaries and underlying phenomenon, there was also a constituent charact

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Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Dynamic Capabilities on competitive advantage Analytical research in Iraqi Cement State Company
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       The current research aims to diagnose the nature of the relation between dynamic capabilities as an independent variable and competitive advantage as a respondent variable, and identify the role of each of them in achieving the required performance of the organizations and adapt to the rapid environmental changes. The research was applied to the Iraqi Cement State Company one of the formations of the Iraqi Ministry of Industry and Minerals, and based on the importance of the subject matter of the research and the importance of the research sample and company of inquiry, The researcher adopted the descriptive analytical method in completing his research. The sample of the research was Intention

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Concurrent Engineering In Enhancing Strategic Performance :Applied Research in Zora Public Company
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Abstract

   This research aims to the relationship and the effect of concurrent engineering dimensions analyze (product design, process design, and supply chain design) on the dimensions of strategic performance (efficiency, and effectiveness) The research was conducted in public Zora Electrical Industries Company, on a sample of departments and officials, engineers, managers and people in the company amounted to (45) . A questionnaire was used for the purpose of data collection which has been adopted, with the use of statistical methods  via computerized system (spss) for processing data , identifying them and testing the research hypotheses. The research

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Publication Date
Tue Aug 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Effective administrative leadership in the implementation of public policies: Analytical look at the Baghdad Provincial Council
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Abstract

      The current research aims to find out the role of administrative leadership in the implementation of public policies and their effectiveness and their ability to do so, As well as analysis and testing of influence and correlations between research variables, The researcher has the descriptive and analytical approach, And several tools used to gather information consisted of personal interviews and field visits, While distributed questionnaire tool that consists of (35) items on a sample consisting of (147) individuals formed of staff of the Baghdad Provincial Council.

The research was based on a set of assum

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Publication Date
Sat Jun 04 2022
Journal Name
Al–bahith Al–a'alami
Iraq's Image in the British Press An analytical study of the Guardian and The Daily Telegraph for 1 / 1- 31/3/2019: Research extracted from a master's thesis
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The topic of the research dealt with the image of Iraq in the British press based on a sample of the newspapers (The Guardian and the Daily Telegraph), which are among the most important and largest newspapers in the United Kingdom and the world, because of its active role in guiding local and international public opinion towards important issues and events, Since these two newspapers are interested in the accuracy of sensitive political topics, the message aimed at knowing the media image that these two newspapers painted about Iraq in the period that was limited to the first quarter of 2019, and also to know the nature of the contents promoted by these newspapers about the Iraqi reality, The method of content analysis was used as an ap

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
النجاح الستراتيجي للمنظمــــات على وفــق ابعــــــــــاد القيــــــــــــادة التحويليـــــــــــة: دراســـــــــــة استطلاعيــــــــــــة لعينـــــــــــــة من افراد الهيئـــــــــــة العامــــــــــــة للضرائب
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In today's world the role of leadership in the control factors of the organization different and advancement, and that the possession of the human ability to the development and creation and innovation varies from one individual to another depending on experience; and levels of performance and intellectual; and his mental and physical and other such factors can create a kind of differentiation between the built humans, and this distinction creates our leaders are able to influence others and have the wisdom and connect active individuals and organizations. as the need for organizations of all sizes and levels of leadership transformation is an urgent need to link the application of the various plans and strategies device which direction

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