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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
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of applying assurance engagements according to the international standard IASE (3402) in enhancing the auditing action
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Abstract:
                The research seeks to explain the role of the international auditing standard (3402) in the auditor's procedures, where the importance of the research stems from the adoption of international auditing standards in the Iraqi environment, including the standard (3402) of assurance engagements that the external auditor performs by submitting reports on the design of control tools and their operational effectiveness in a service facility that provides the beneficiaries with a service. To provide useful information for service organizations The control tools are of great benefit in rationalizing decisions, and many recommen

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Publication Date
Thu Jan 02 2020
Journal Name
Journal Of The College Of Languages (jcl)
The personality of the woman and her role in the products of Agnon: דמותה ותפקידה של האישה ביצירותיו של עגנון
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  Shmuel Yosef Agnon, a well-known Jewish writer, wrote many literary works, including poetry, story, etc. In the field of story, this writer used two areas: the first: a simple exterior, and the second: an inner full of secrets and mysteries. This area is common when Agnon is affected by his symbolic method of purpose. In his productions, we find the political and historical significance embodied in his characters, where there is almost no story without it.

    Agnon and all his productions gave the character a large area, Agnon’s characters often play the center and cornerstone in those productions, where the author dealt deeply and stated the fines details of the external and internal of that ch

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Publication Date
Thu Jan 02 2020
Journal Name
Journal Of The College Of Languages (jcl)
The composition of the vocabulary and passages in the poems of Saadi: بررسی ترکیب‌ سازی در قصاید و قطعات سعدی
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The importance of research and study of classical Persian literature is not overlooked.  So far, there have been many studies in this area.  But there are still some things that need more research.  Persian grammar is one of the most important branches of Persian literature.  This section has always been converted at different times.  One of the issues that has been neglected in the studies of classical literature is the study of the technical tales of past and past poetry.  These texts can be studied from different perspectives.  Because Persian is a mixed language, it is possible to combine language terms with each other or to add prefixes and suffixes to express new concepts. They can be used by exam

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Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Culture Consumption in an Increase of Deception Marketing , a Sample Survey of Cosmetic Users Employees College of Administration & Economics / University of Mosul
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Economics / University of Mosul

 

Abstract

The spread of the phenomenon of excessive buying in our society, especially for cosmetics, and at the same time increase the marketing deception by the organizations to take quick profit 'and accordingly was identified the problem of research in several questions, including:

Is there a significant effect of consumption culture on marketing deception?                                                &n

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Publication Date
Tue Feb 28 2017
Journal Name
Journal Of Engineering
Estimation of Lifting Capacity for Selected Wells in Rumaila Field
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          This paper deals with studying the effect of hole inclination angle on computing slip velocity and consequently its effect on lifting capacity. The study concentrates on selected vertical wells in Rumaila field, Southern Iraq. Different methods were used to calculate lifting capacity. Lifting capacity is the most important factor for successful drilling and which reflex on preventing hole problems and reduces drilling costs. Many factors affect computing lifting capacity, so hence the effect of hole inclination angle on lifting capacity will be shown in this study. A statistical approach was used to study the lifting capacity values which deal with the effect of hole

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Publication Date
Sat Jan 30 2021
Journal Name
Iraqi Journal Of Science
3D Facies Modeling of Mishrif Reservoir in Halfaya Oil Field
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     This research deals with the study of the types and distribution of petrographic microfacies and Paleoenvironments of Mishrif Formation in Halfaya oil field, to define specific sedimentary environments. These environments were identified by microscopic examination of 35 thin sections of cutting samples for well HF-9H as well as 150 thin sections of core and cutting samples for well HF-I. Depending on log interpretation of wells HF-1, HF-316, HF-109, IIF-115, and IIF-272, the sedimentary facies were traced vertically through the use of various logs by Petrel 2013 software in addition to previous studies. Microfacies analysis showed the occurrence of six main Paleoenvironments within Mishrif succession, represented

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Publication Date
Thu Aug 30 2018
Journal Name
Iraqi Journal Of Science
Seismic Data Processing of Subba Oil Field in South Iraq
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Evaluation study was conducted for seismic interpretation using two-dimensional seismic data for Subba oil field, which is located in the southern Iraq. The Subba oil field was discovered in 1973 through the results of the seismic surveys and the digging of the first exploratory well SU-1 in 1975 to the south of the Subba oil field. The entire length of the field is 35 km and its width is about 10 km. The Subba oil field contains 15 wells most of them distributed in the central of the field.

     This study is dealing with the field data and how to process it for the purpose of interpretation; the processes included conversion of field data format, compensation of lost data and noise disposal, as well as the a

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Publication Date
Mon Nov 29 2021
Journal Name
Iraqi Journal Of Science
Microfacies Evaluation of Mauddud Formation in Ratawi Field, South Iraq
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This paper includes studying the microfacies evalution of Mauddud Formaion in
four wells(Rt-2, Rt-5, Rt17 and Rt-19). Seventy-seven(77) sampels were collected
of above mentioned wells. Based on fossil content of the samples under study, four
main microfacies were identified: packstone , wakestone , grainstone and lime
mudstone microfacies ,which deposited in shallow open marine and restricted
marine environments. Petrographic examination of thin section indicated that
diagenesis vary in intensity from one site to another, such as dissolution,
cementation, compaction, dolomitization and micritization, which led to the
improvement and deterioration of porosity. The dominant pore types are vuggy,
interparticle and

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Publication Date
Wed Sep 30 2020
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Petrophysical Properties of Nahr Umar Formation in Nasiriya Oil Field
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   Petrophysical characterization is the most important stage in reservoir management. The main purpose of this study is to evaluate reservoir properties and lithological identification of Nahr Umar Formation in Nasiriya oil field. The available well logs are (sonic, density, neutron, gamma-ray, SP, and resistivity logs). The petrophysical parameters such as the volume of clay, porosity, permeability, water saturation, were computed and interpreted using IP4.4 software. The lithology prediction of Nahr Umar formation was carried out by sonic -density cross plot technique. Nahr Umar Formation was divided into five units based on well logs interpretation and petrophysical Analysis: Nu-1 to Nu-5. The formation lithology is mainly

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Publication Date
Tue Oct 31 2023
Journal Name
Iraqi Geological Journal
Evaluating Petrophysical Properties of Sa'di Reservoir in Halfaya Oil Field
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The petrophysical characteristics of five wells drilled into the Sa'di Formation in the Halfaya oil field were evaluated using IP software to determine a reservoir and explore hydrocarbon reserve zones. The lithology was evaluated using the M-N cross-plot method. The diagram showed that the Sa'di Formation was mainly composed of calcite (represented by the limestone region) is the main mineral in the Sa′di Reservoir. Using a density-neutron cross plot to identify the lithology showed that the formation mainly consists of limestone with minor shale. Gamma-ray logs were employed to calculate the shale quantity in each well. The porosity at weak hole intervals was calculated using a sonic log and neutron-density log at the reservoir

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