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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
Fri Mar 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The construction of Investment Portfolios in the Iraq Stock Exchange: Market Timing Vs. an Efficient Selection
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Abstract

         Uncertainty, the deeply-rooted fact that surrounding the investment environment, especially the stock market which just prices have taken a specific trend until they moved to another one for its up or down. This means that the volatility characteristic of financial market requires the rational investor an argument led towards the adoption of planned acts to gain greater benefit in the goal of wealth maximizing. There is no possibility to achieve this goal without the burden of uncertainty and the risk of systematic fluctuations of investment returns in the financial market after the facts of  efficient diversification have pro

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Publication Date
Tue Mar 01 2016
Journal Name
Al-academy
Evaluating the Production Stats for Student Films in The Department of Film & TV: براق أنس المدرس
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It's for sure that TV or cinematic production requires an effort that is described to be large according to the script , thus we find a production sectors that couldn't fulfill these tasks especially in Iraq for its current challenges , although we found the department of film & television have a large quantity that could be described as big comparing to the Iraqi production sectors , alongside what it does provides to the Iraqi dramatic movement , but the cause that the management of this department is looking for is the quality that osmosis an dramatic & atheistic value , this production quantity that is productions operations frequently is attacked by lagging that came from many reasons that " May or May not " known to the spe

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Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
The Effectiveness of the Virtual Design Environment in Digital Advertising: بتول راضي كاظم-ابراهيم حمدان سبتي
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   Advertising design is one of the arts of communication of various levels and one of the aspects of the fields of design arts, and that the construction of the design environment in the advertising is one of the important entry points in making the recipient feel this environment and feel as if being one of its elements. It is an entrance worthy of study and research and is a problem worth raising according to the following question: - What is the effectiveness achieved in the virtual design environment for digital advertising? The two  researchers dealt with the research in three frameworks, the methodological framework which identified (the problem of research, its importance, purpose, limits, and the definition of ter

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Publication Date
Mon Mar 25 2019
Journal Name
Al-academy
Working of the Secondary Event Structure in Embodying the Film Unity: ماهر مجيد ابراهيم - شروق مالك
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The topic of the working of the secondary event structure in the embodiment of the film unity is related to the ability to produce a film of controlled events that strengthen each other. The researchers divided the subject topic into an introduction and two sections, as follows: The first section is the event and the action in drama construction wherein the relationship of the dramatic act with the events in general and the secondary event in particular were studied as it has a relationship in a synergistic building of the film unity.

The second section was the patterns of the secondary event in the film wherein the researchers dealt with the patterns, types and functions

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Publication Date
Fri Dec 30 2022
Journal Name
Journal Of The College Of Education For Women
The Existential Psychological Crisis Among Battered Women to Non-Battered Women in the Republic of Yemen
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The research deals with a very important issue that affects women, an important segment of the society. This is because women are the basis of the family and the pillar of the society. Thus, the aim of the research is to examine the level and dimensions of the emotional and existential psychological crisis at the sample of the study. It further aims to investigate the statistical significant difference at the level of (0.05) regarding the feeling of the existential psychological crisis among battered and non-battered women. To reveal the objectives of the study, the researcher applied the existential psychological crisis scale to a sample of (72) women, divided into two groups: (35) battered women, who have been chosen purposefully. Thos

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Publication Date
Fri Jun 30 2023
Journal Name
Journal Of The College Of Education For Women
Bestiality and the Deconstruction of Family Cohesion in Edward Albee's The Goat or, Who Is Sylvia?
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Edward Albee (1928-2016) is an American  dramatist who is notorious for his controversial works. Albee's plays generate a crisis of a restraint situation and a point of no return where characters trespass the limits and get caught up in a tragic cycle. The Goat or Who is Sylvia? )2000) is one of his controversial pieces, addressing (human-animal relations). This theatrical masterpiece unleashes man's wildest desires and ravaging behavior. Bestiality is a criminal offense placed in the domain of mental disorders attributed to the lack of emotional support, anxiety, depression, and psychological problems. It is also a serious moral infraction of communities' socio-religious traditions. In this play, Martin’s bestiality lead

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The role Government Securities Market on the Iraqi Credit worthiness
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تشكل  التغيرات الحاصلة في اسعار النفط تحديا" حقيقيا" لاستمرار عملية النمو في العراق, وامام الحكومة فرصة كبيرة لإيجاد حلول ناجعة لمشكلة تزايد عجز الموازنة العامة من خلال اللجوء الى اصدار ادوات الدين العام الداخلي والخارجي, وهذا يتطلب بناء استراتيجية لإقامة وتطوير سوق السندات الحكومية في العراق, لتتمكن الحكومة من خلاله توفير مصادر تمويل اضافية, تسهم في تمويل الانفاق الاستثماري الحكومي ودعم النمو ودعم

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Publication Date
Wed Jul 01 2015
Journal Name
Journal Of Educational And Psychological Researches
The impact of discrete realization strategy in the development of reflective thinking among students of Qur'an and Islamic education departments for the course of Islamic jurisprudence
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The paper aims to identify the impact of discrete realization strategy in the development of reflective thinking among students: (males/females) of Qur'an and Islamic education departments for the course of Islamic jurisprudence according to the variability of sex. The researcher used the experimental approach and adopted an experimental determination with a set part of the two groups (experimental and controlled). He selected the sample deliberately which consists of (147) students spread over four classes (experimental males/ experimental females/ controlled males/ controlled females), and it took last for an academic year of (2010-2011). He, then, prepared a post test to measure the reflective thinking with his five skills (skill of o

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Publication Date
Wed Jun 01 2022
Journal Name
International Journal Of Research In Social Sciences And Humanities
THE EFFECT OF SPECIAL EXERCISES IN THE DEVELOPMENT OF THE MOMENTARY BIOMECHANICAL STRENGTH OF THE SKILL OF THE TWO REAR AIR CORES ON THE PARALLEL DEVICE IN THE TECHNICAL GYMNASTICS OF THE EMERGING PLAYERS
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Gymnastics is one of the most interesting games in terms of organizing various world championships and tournaments. Their basic skills and their technical development, especially those with high difficulty levels that rely on basic and complex skills, are the basic skills of gymnastics are the main pillar to be developed and therefore high-difficulty skills will not depend on basic skills, which should reach the stage of the automatic mechanism. Retention) in order to move on to training and developing another skill for the difficulty of movements as well as the smooth flow of performance, ie the degrees of difficulty of each skill specific to your gym and The researcher used the experimental method and The research community determin

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Publication Date
Wed Dec 27 2023
Journal Name
Journal Of Planner And Development
Priorities for the reconstruction of religious buildings in the old city of Mosul using Expert Choice program
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This paper attempts to shed light on the most influential factors in the importance of religious buildings were destroyed because of the recent war due to the control of terrorist gangs of ISIS over the city of Mosul, and to prioritize their reconstruction and their role in reviving the historical center of Mosul.

The research’s problem emerged in the lack of knowledge about the identifying the most influential factors in the importance of religious buildings and utilizing them to prioritize their reconstruction. This study aims to analyze the factors influencing the importance of religious buildings using the Expert Choice software through the Analytic Hierarchy Process (AHP) to reach an analysis of their weights and propose p

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