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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 Dec 01 2023
Journal Name
Political Sciences Journal
Class consciousness in the contemporary Marxist political thought (selected models)
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Class consciousness represents its highest stage in the contemporary Marxist thought of Rosa Luxemburg and Antonio Gramsci, not just a reflection of reality, but rather a dialectical form through the reflection of consciousness on reality and its reproduction. The superiority over the infrastructure (historical materialism) promised the revolutionary class consciousness to be achieved spontaneously, and the seeds of a breakthrough are mass strikes, denying the role of the party to organize this awareness, limiting its role to the interconnection between classes, emphasizing the role of socialist democracy as a conscious vanguard for organizing spontaneity, struggle, and developing awareness during the revolutionary process and the leader

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Publication Date
Wed Feb 05 2025
Journal Name
Al–bahith Al–a'alami
Evaluation in the Kurdish Media Institutions (A Descriptive Study Survey)
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The importance of evaluation depends on many institutions, whether governmental or private, including media institutions, rely on the list to evaluate the weight of things and appreciation, as well as judging things, achievements, and everything related to the institution is concerned. Because through evaluation, institutions can recognize weaknesses and strengths. It is also an effective tool for management review, through which the institution can review everything related to planning and decision-making, leadership, incentives and other administrative matters.

Therefore, this study attempts to shed light on the evaluation process, its basics and its importance in general and in the Kurdish media institutions as a model in part

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Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
Women and Ideology in the Feature Film: بان جبار خلف
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The topic of research (women and ideology in the feature film) is a series of researches addressed by the researcher on the subject of women in the feature film through studying the ideology as a thought and political system not only limited to the world of men, but women had a significant contribution in this area.  The research identified the problem and its need as well as the objectives of the research and clarified its limits and importance. The research also identified the theoretical framework, which included the following axes: personality and ideology, film and ideology, then women and ideology in the film.

After the completion of the theoretical framework, the research concluded a set of indicators of the theoretic

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Publication Date
Wed Feb 05 2025
Journal Name
Al–bahith Al–a'alami
Audiences Atitudes tworads environmental issues in the public broadcasting service
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The category of those who agree with the phrase: The Environment and Life Program warns me of the environmental damages resulting from the issue of using black oil in electrical generators in residential neighborhoods came first, with a high rate of 81.4%. With the environment, the public always turns to the public broadcasting service and its programs to provide knowledge so that it can avoid it. Thus, the respondents' attitude towards this issue was positive.

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Crossref
Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Expressive Discourse in the Rural Singing Form: وليد حسن الجـــــــابري
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The expressive discourse, in the form of the rural singing, is considered one of the interactive framework and the metaphorical dialogues in creating the aesthetic climate that connects the circles of its basic elements, singing, playing music, expression, costumes, sham movements and so forth.  

     The rhetorical language in this field includes all those parts and turns them into an integrated idea within the culture of the musical science, specifically the heart of the rural singing. This research dealt with a number of topics of relevance in the expressive discourse for the form of the rural singing. The first chapter consists of the methodological framework of the research, represented by the r

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Hiring managers tacit knowledge in the electronic Human Resource Management
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Abstract
            This research aims to determine the nature of tacit knowledge relationship and its impact on building the electronic human resources management, as it constitutes the most prominent tacit knowledge resources owned by the Organization for being a stand out in the skill, knowledge and intellectual capacity of human resources, as the electronic human resources management is a contemporary trend that adopted by the organization in the performance of all tasks and duties related workers have remained in the contemporary environment in which it operates.

and have indicated the research problem to the low level of awareness of the ad

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The History of Multi Parties and its Effect on Political System in India
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The History of Multi Parties and its Effect on Political System in India

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Publication Date
Wed Oct 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Affect of Financial Development on Poverty in Iraq for the Period 1980-2010
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There are many applied Economic studies that have found positive nexus between financial development and poverty reduction in developing countries. Iraq has witnessed an increasing rate of poverty during the period 1980-2010 due to many internal and external factors such as wars, economic sanctions, inflation, a high rate of unemployment, and political and security instability. Therefore, the investigation about the solutions to reduce poverty becomes very necessary, and enhancing the financial development in Iraq is one of these options. This is due to that the financial development could reduce the poverty rates through two channels: the first is direct via the offering of the loans and other financial facilities to the poor, a

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Publication Date
Thu Jun 29 2017
Journal Name
College Of Islamic Sciences
Attributes of those whom God Almighty loves in the Holy Qur’an: Objective study
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In The Name of Allah Most Gracious Most Merciful

The characteristics of the doers of good are mentioned in the Holy Book of God, and love for them in five places, and whoever God loves, honors him and gives him victory. As for the love of the righteous, it has to do with loyalty, covenant, and integrity. Committing sins 0 Then after that he mentioned God those who fight in His cause and those who rely on Him and return to Him and turning away from everything else.

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Publication Date
Sun Dec 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Improving the Network Lifetime in Wireless Sensor Network for Internet of Thing Applications
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Mobile Wireless sensor networks have acquired a great interest recently due to their capability to provide good solutions and low-priced in multiple fields. Internet of Things (IoT) connects different technologies such as sensing, communication, networking, and cloud computing. It can be used in monitoring, health care and smart cities. The most suitable infrastructure for IoT application is wireless sensor networks. One of the main defiance of WSNs is the power limitation of the sensor node. Clustering model is an actual way to eliminate the inspired power during the transmission of the sensed data to a central point called a Base Station (BS). In this paper, efficient clustering protocols are offered to prolong network lifetime. A kern

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