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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
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The level of Mental Mindfulness of College of Education Students at Umm Al-Qura University in the light of Corona Pandemic
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The aim of this research is to identify the level of mental mindfulness among female students of the College of Education at Umm Al-Qura University, as well as to identify the statistically significant differences in the level of mental mindfulness according to academic level, specialization, and academic achievement. A mental mindfulness scale was designed to cover five dimensions. The study employed the analytic descriptive approach applied to a random sample of (217) female students from various academic specializations. The findings indicated that the level of mental mindfulness was average among female students. Statistically significant differences were attributable to the academic level, academic specializations, and academic achi

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Efficiency of public investment spending and its impact on economic growth in Iraq For the period 2003- 2013
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Occupy public investment spending, a great deal of attention since the thirties of the last century, to play important role in economic and social development process and therefore most of the countries are trying different degree of economic development to the completion of the largest amount of public investment, especially in infrastructure, which is one of the pillars essential to economic development, and in order to maximize utilization of the completion of public investment should focus on achieving efficiency in completion.
    The current reality of public projects in Iraq, indicating the absence of several key characteristics that must be provided if these proje

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
Osmanlı Edebiyatında Karagöz Qara Quz (Shadow Puppetry) in the Ottoman Literature
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ÖNSÖZ

 

Karagöz , tarihin derinliklerinden düşünülmüş bir hayal oyunu’dur . Beyazperde üzerine , birtakım tasvirlerin gölgelerini yansıtmak suretiyle gösterilentemaşa çeşididir. Meddahlık ile orta oyunu’na yakınlığı ve aşağı yukarı aynıteatral unsurları , komik temaları kullanması dolayısı ile karagöz’de sözlü tiyatrogeleneklerisayabiliriz . Nitekim bu hayal oyunu’nun perde arkasına yerleşerekhüner gösteren bir tek aktörüvardır . Bu aktörün oyun için kullandığı malzemeperde , şema (mum) ve tasvirler’dir. Altı yüzyıldır canlı kalan karagöz , dünyanın eneski en zengin ve en güzel halktiyatrolarındandır. Türk toplumunun yüz

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Educational values in the Quran: Surat Luqman and AL- Hujurat model
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The paper has been summarized into the following:
Chapter one: the researcher deals with the problem of the paper, the most important points and the terminology. Chapter two: the researcher deals Surat Luqman from the Aya 12-19 , (the demonstration, the explanations, the values ). In chapter three the researcher deals with Surat AL-Hujurat from Aya 6-12, (the demonstration, the explanations, the values ). Chapter four include (the educational properties for individual and society, the educational applications, and the most important indicators in the texts). Chapter five include the results , the conclusions and the recommendations. One of the basic results that the Quran is a complete educational curriculum, and the texts of Surat Lu

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Publication Date
Tue Jan 09 2024
Journal Name
Psychology And Education
Longevity of hope, its causes, effects, and treatments in light of the Qur'n and Hadith
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This study came to show the importance of long hope and its extent on human life, and I found that through the research, the majority of the scholars did not address this topic separately, and did not explain the travails of this situation and the worldly problems it causes to its owner, and the consequences that fall upon it in the hereafter. Most of the studies inside of the books consisted of a simple presentation of this problem and an explanation of the remedies that came to us from the Qur'an and the hadiths and the Sunnah, and on the sayings of the imams of guidance (may the best prayers and peace be upon them), and on the chosen companions and followers, may God be pleased with them, but the length of hope does not stop At a certain

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Publication Date
Fri Sep 30 2022
Journal Name
College Of Islamic Sciences
original study Judicial rules of law And its applications in the Hanbali school of thought
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Praise be to God alone, and after:

This is a research entitled: “A fundamental study of judicial jurisprudence rules and their applications in the Hanbali school of thought,” in which the researcher studied eight legal jurisprudential rules considered by the Hanbalis and others.

At the conclusion of his research, the researcher reached a number of results, including: the importance of taking care of judicial rules, and the need for judges and their assistants to them, including: the need for students of science in Hanbali jurisprudence to study these rules according to the doctrine, and to highlight their applications to them, including: the importance of the rules under study, and their impact on rulings Jurisprudenc

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Publication Date
Sat Jun 30 2018
Journal Name
College Of Islamic Sciences
Inform the people of the Enlightenment including what was said in detail In photography For Mohammed Hashim bin Ahmed footy famous Balva Hashim (Tel: 1349 e)
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Inform the people of the Enlightenment including what was said in detail
In photography
For Mohammed Hashim bin Ahmed footy famous Balva Hashim (Tel: 1349 e)

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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Science
The Effect of Axial Magnetic Field on The Breakdown Voltage of Air at Low Pressure
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To add more details about the effect of the axial magnetic field on the plasma profile, the breakdown voltage of air was investigated at low pressure (9-15 Pa) in the presence of axial magnetic field (0.01-0.04T). The air was ignited by a DC voltage between two plain electrodes of aluminum separated by a distance (8.5cm). The measurements showed that the discharge voltage decreases to a minimum value, then returns to increase over the minimum with increasing the magnetic field strength, at all pressures in the range. It was also observed that a maximum decrease in the discharge voltage is obtained near the minimum of  Paschen curve from the right side. The decrease in the discharge voltage was caused mainly by the effect of magnetic

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of the method of partial least squares and the algorithm of singular values decomposion to estimate the parameters of the logistic regression model in the case of the problem of linear multiplicity by using the simulation
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The logistic regression model is an important statistical model showing the relationship between the binary variable and the explanatory variables.                                                        The large number of explanations that are usually used to illustrate the response led to the emergence of the problem of linear multiplicity between the explanatory variables that make estimating the parameters of the model not accurate.    

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Publication Date
Sun May 30 2021
Journal Name
Iraqi Journal Of Science
In Vivo and In Vitro Study of the Genetic Effects of Cabergoline Drug
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This study aimed to stand on genetic effects important of cabergoline drug. This toxic effect was evaluated for three different doses (0.05, 0.1, 0.5 mg/ml) in comparison with control (PBS/ phosphate buffer saline) both in vivo and in vitro. In vivo study involved the cytogenetic evaluation of cabergoline in mice by examination of mitotic index percentage (MI), micronucleus formation (MN) and chromosomal aberrations. Result indicated that all the tested doses cause significant reduction in MI percentage, while significant rise was seen with both MN formation and all studied chromosomal aberrations. While in vitro study involved measuring the effect of cabergoline on normal cell line (REF/ Rat embryonic

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