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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
Tue Jul 11 2023
Journal Name
Journal Of Educational And Psychological Researches
The Level of Psychological Burnout among University Professors in Light of Armed Conflicts in Yemen: Center for Political and Strategic Studies - Sana'a University - Yemen
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The research aims to identify the level of psychological burnout among the professors of Sana’a University in light of the armed conflicts in Yemen. The research sample consisted of (104) faculty members. A descriptive-analytical approach was adopted. The results of the research showed that university professors suffer from psychological burnout at a very high level in the overall score of the scale. There were no statistically significant differences in terms of gender, academic degree, teaching experience, marital status, number of family members, or salary. In light of the results, the researcher presented a number of relevant recommendations and suggestions.

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Publication Date
Sun Jan 01 2017
Journal Name
مجلة كلية الادارة والاقتصادللدراسات الاقتصادية والادارية والمالية
تصميم الترتيب الداخلي األمثل باستعمال تقنية التخصيص النسبي المحوسب للتسهيالت )CRAFT)بحث تطبيقي في الشركة العامة لصناعة الزيوت النباتية – مصنع المأمون
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The facilities layout are among the most important of the most influential factors in the efficiency of the production system, and represents the systematic layout of the various work centers, tools, persons, and other auxiliary services within the factory. Careful selection of the technique that would be used in Re-layout, represents an important step in reaching to the optimum layout that keeps on reducing handling costs and reduce unnecessary movement of materials, as well as the regularity and functioning of the flow of materials through the facilities. The research aims to propose a new layout of (Al-M'ammon Factory / The General Company for Vegetable Oils Industry), and then re-layout according to the new propose layout by using of te

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Publication Date
Tue Jun 01 2021
Journal Name
Political Sciences Journal
AL-Takfir in the thought of Islamic movements and organizations and its social repercussions
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This is an open access by CC Attribution-Noncommercial-NoDerivatives 4.0

https://creativecommons.org/licenses/by-nc-nd/4.0

Takfir is an ancient phenomenon that accompanied the emergence of Islam, and this phenomenon took its political dimension during the time of the fourth Rashidi Caliph with the emergence ofthe Kharijites sect that disbelieved many Muslims.

The study started from the hypothesis that "contemporary Islamicmovements and organizations have relied in their takfir on the ideas and fatwas presented by the predecessors which applied ontocontemporary rea

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Publication Date
Wed Jan 04 2023
Journal Name
College Of Islamic Sciences
Predicting the financial distress of companies using logistic regression and its impact on earnings per share in companies listed on the Iraqi Stock Exchange: Predicting the financial distress of companies using logistic regression and its impact on earnings per share in companies listed on the Iraqi Stock Exchange
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Abstract

The prevention of bankruptcy not only prolongs the economic life of the company and increases its financial performance, but also helps to improve the general economic well-being of the country. Therefore, forecasting the financial shortfall can affect various factors and affect different aspects of the company, including dividends. In this regard, this study examines the prediction of the financial deficit of companies that use the logistic regression method and its impact on the earnings per share of companies listed on the Iraqi Stock Exchange. The time period of the research is from 2015 to 2020, where 33 companies that were accepted in the Iraqi Stock Exchange were selected as a sample, and the res

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Publication Date
Sun Apr 09 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Detection of Carbonic Anhydrase Enzyme in Sulcus Median in Hind Brain (Fourth Ventricle) in the Hind Brain of the Adult White Rat (Rutts rutts
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The method of heavy metals deposition which is based on cobalt in detection of Carbonic anhydrase enzyme in the Sulcus median in the hid brain (fourth ventricle) in the adult white rat (Rutts rutts). An essential amended in the method has been done by using cobalt chloride (CoCl2) instead of cobalt phosphate (Co3(PO4)2) in the reaction medium. Any efficacy of enzymic histochemical for carbonic anhydrase enzyme did not show in histological sections. The floor of the fourth ventricle of the brain is specific, clearly any histochemical reaction sediments have not been found in sulcus median of the floor of the fourth ventricle. The corresponding stain to green methyl which was observed clearly in sulcus median region. The ventral surface of

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Publication Date
Sun Aug 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
The Prevalence of Bacteriuria in Pregnant Women
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     This research was conducted in (Baghdad Teaching hospital) and (Al-Alwiya obstetrics hospital). The Samples were as follows : (150) (Pregnant women) in different times of pregnancy. (25) Married women (non pregnant) . (25) Un married women Capable of pregnancy . The range of their ages was (18-45) years. (10) Samples were taken from pregnant women with no evidence of infection as (Control) for the comparison of number and type of bacteria which exists naturally (in area surrounded external opening of urinary duct) (Urethral meatus) of the infected pregnant women . The result showed that Staphylococcus Saprophyticus is a common Cause in these infections .appearing in (19%) of the studied group, while klebsiella wa

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Engineering
The Application of Biomimicry in Kinetic Facades
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Biomimicry, as a way of thinking to go back to nature for inspiration, has its impact on many contemporary technological achievements. Some of them are used to design and construct kinetic facades in architecture, because of the importance role of facades in reducing sun radiation, that enter the building through using shading  systems and components. In light of this, research problem is determined: "Do technologies which are inspired by biomimicry effect shading in kinetic facades through its characteristics in materials and the mechanics. So the research identifies its goal as: "To identify the types of kinetic facades in buildings and their characteristics as materials and shading mechanism associated with the b

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Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
Social discipline in the building of society
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In order to get an idea about things closely, we should look at the role of social discipline
in the building of society from civilization cultural viewpoint. The real weigh of the societal
opinion is not measured by the number of its population or its area but the real value lies in its
civilization cultural accumulative experience inherited by the generations, which determine its
distinguished character. That is based upon the social construction in which the methods of
socialization and political, economic, cultural and religious stability and enhance the national
and ethical character of self-realization.
In this research, we try to give an analysis for the obstacles in political economic and
religious social

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Publication Date
Sat Jun 01 2002
Journal Name
Alustath Journal For Human And Social Sciences
The development of Islamic periodicals in Iraq
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Islamic periodicals are defined as: publications issued periodically, and containing articles, research, or studies that convey Islamic thought and culture. Islamic periodicals have a prominent place among other types of sources of documentary and non-documentary Islamic information, because they are characterized by the speed of their issuance and the modernity and diversity of their Islamic information. This study aims to explain the reality of Islamic periodicals published in Iraq, graphically analyze their bibliographic characteristics and emphasize the importance of their issuance, as well as give a historical overview of the issuance and publication of Islamic periodicals in the Arab world and the world, while presenting examples of I

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Publication Date
Sun Jan 01 2023
Journal Name
Ssrn Electronic Journal
The Concept of Urbanization in Developing Countries
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The population density witnessed by the capital, Baghdad, due to successive wars and unemployment, is linked to the phenomenon of urbanization, which is a global phenomenon that means the increasing tendency of the rural population to reside in cities (urban), especially concentration in the capital, Baghdad. Therefore, the phenomenon of urbanization is associated with 3 terms: migration, countryside, and city. Migration is when a person or a group leaves their place of residence to move to live in another place with the intention of staying in the new place for a long time. As for the countryside: they are the areas surrounding cities usually, and the countryside is characterized by natural and agricultural areas and is considered an outle

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