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The annual regulations r0le in achieving justice in tax accounting in the field of income tax: Applied Research in the General Commission of Taxes
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The research gets its importance through the importance of the annual regulations in the taxation accounting and its efficiency  to fulfill accounting justice under the effect of  the financial changes and the truth of the activity of the taxable businesses .This through the problem of the research which is found in many objections about taxation accounting according to the annual regulations issued by the General Commission of Taxes , Their aim is to get the real benefits and to decrease the difference in opinions during the estimation to fulfill justice in distributing the burden of taxation .

The research expose many conclusions and recommendations  namely , the taxation justice fulfillment is not only in justice in distribution of taxation burden among taxpayers during the period of enactment but

Also  how to get taxes and show justice in application of taxation law  . In spite of the comptroller’s  agreement to the financial bills  prepared by the taxpayer  but the financial authority don’t regard these bills in accounting and this weaken the trust between the financial authority and the comptroller .

The most important of the recommendations in the research is that justice in application and collecting taxes by the financial authority  , the methods of collecting taxes are surely applied in a precise and active way .The comptroller must do his best professionally and morally to trust the General Commission of Taxes that depend on his reports to change his role from deputy for companies to a power to show truth to these companies .

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Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
Aesthetic employment of alliteration between the realistic and the fantasy in animated films
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When a person found himself in a life he did not understand، he tried to create in his imagination powers and gods that tried to protect him from his ignorance of that world، and when he was reassured internally through those fantasy creatures when he made them the greatest protector and the source of his existence and his being، he began to weave myths and myths until he created his reality that he did not have. Any hint، and when we go back to the mechanism of embodying those myths، myths and fantasias in which he lived، we will find that the first building blocks were written on the walls of the caves in which he lived during that period. And when his thought developed and thus his expressive means developed، he began to embody

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Publication Date
Sun Mar 12 2017
Journal Name
Al-academy
The Origins of Chinese Influence on Pottery in the Tang and Song Dynasties
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This research study of influence of Chinese thought on porcelain in the tang and song period, the study came into four sections, which are:
* First section contains general framework of the research, which include the problem, which is represented by following of questions:
1- Is there intellectual and ideological dimensions in Chinese porcelain?
2-What are the mechanisms and techniques of Chinese porcelain?
.the importance of this research and the need counted as a study providing cognitive addition into the Chinese arts field, especially ceramics of the Chinese. The aim of the research included of areas of artistic creativity in Chinese pottery and ceramics according to the bases of construction and composition. As the impo

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Publication Date
Sun Dec 10 2017
Journal Name
Al-academy
The Composition of design according to norm renovation in the interior design space
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The interior spaces represent a true reflection of the concepts and values ​​of humanity and requirements; were interested in current research ongoing changes that have occurred in those human values ​​and requirements over time, even pat each time warp its values ​​and its own requirements. Those changes, which receive Bdilalha the spaces linked by a renewal which guarantees the interior design of the spaces of sustainability and bio-coordinated. Launched search from an initial perception that those associated with the changes of the spaces through time that have not been subject to examination and supervision, they will constitute a continuing threat of losing the ties with the past under the pretext of modernization and mo

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Publication Date
Wed Mar 15 2023
Journal Name
Al-academy
Design requirements according to the formal integration in the design of interior spaces
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The formal integration of the interior spaces in general and the commercial spaces of the watch shops in the large commercial centers in particular is the goal that the designers aim to reach in order for the interior space to become successful in terms of the design idea and its characteristics. Implementation mechanism. One of the reasons for achieving formal integration in the interior spaces of watch shops is the requirements of the design that must be available in these spaces to reach a state of formal integration between the interior and the exterior so that the space becomes fully integrated in all respects. Because of the aforementioned reasons for dealing with the research, through four chapters: The first chapter included the

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Employing the Psychological Dimension of Sound in the Cinematic Film: أنور عبد شاطي
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         This research deals with the audio part of the cinematic film, which is the sound and its elements inside the space of the cinema picture. It also deals with the psychological side of the sound and the effects made by the sound on the audience through the carefully studied use of the film maker in employing the sound and the picture. For the importance of this element, most of the directors were aware of the seriousness that sound causes to the cinematography, and consequently working as a whole such as the  indications, meanings, symbols, metaphors ,transitions…etc. The research included the methodological framework which consists of the research problem, in which the researcher ma

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Crossref
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Unemployment Rates in Iraq and the Extent of the Contribution of Loans Granted by Banks to Finance Small and Medium Enterprises in Reducing Them
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This study examined the phenomenon of unemployment in Iraq and the extent of the contribution of these loans granted by banks to finance small and medium enterprises in reducing their rates. The temporal boundaries of the study included the period between (2012-2018). The spatial boundaries consisted of random sampling of six Iraqi banks) Where the government banks included (Rafidain, Rasheed and industrial), private banks included (the Iraqi Islamic Bank and the Gulf Commercial Bank and the Bank of the Middle East). In order to achieve the objective of the research in the light of the hypotheses drawn up, the research divided into three topics, the first section highlighting the reality of small and medium enterprises in Iraq and the lo

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Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور المعرفة الفكرية في تنمية المستدامة لقطاع التأمين في العراق: (بحث تطبيقي في عينة من شركات التامين العراقية - الخاصة)
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The research aims at identifying the relationship between the process of managing intellectual knowledge and its impact on the development and sustainability of the Iraqi insurance sector by conducting an analysis of the types of intellectual knowledge owned by Iraqi insurance companies and the amount of revenues generated from each type of services provided to customers.                                                              &

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
THE QURAANIC REITERATION IN AL- JAAHED S THOUGHT
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Publication Date
Tue Jan 05 2010
Journal Name
Political Sciences Journal
العلاقات العراقية التركية في مجال المياه
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العلاقات العراقية التركية في مجال المياه

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Publication Date
Tue Mar 15 2022
Journal Name
Al-academy
The culturalization of gender action in the Iraqi theatrical address the play " Revelations as an example"
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The culturalization of gender action occupies a wide range in culture, thoughts and modern studies as well as in fine arts and the ways of expressing them.

       Theater, as one of these arts, plays roles in establishing the fundamental concepts that aims at stating the uncontrollable deed of the social community. It remains one of the most effective and suitable means to confine the uncivilized practices to overcome a certain crisis after gender and cyborg in societies.

        The research concentrates on studying the culturalization of gender action in the Iraqi theatrical address because of the effect it has on the modernizing thought in arts and theater literature. It consists of chapter one which deals w

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