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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
Wed Jun 19 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Accounting information system and its role in enhancing competitivness in the public industrial sector companies in iraq, from the standpoint of the auditors at the federal supeme audit board field study
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In a world of fierce competition companies of different activities strive to strengthen their competitiveness in order to be able to deliver greater value to their customers and gain a distinct sites in competition with other companies in the market at the local and international levels. Every company seeks to focus on one or more of the competitive capabilities in order to turn it into an obvious advantage or a number of competitive advantages to contribute in improving the performance and superiority over its competitors. Therefore, the management of companies no longer need only useful information for the internal aspects of the environment, but also need to include the external environment that includes various and constantly changin

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Development of human resources and their role in achieving artificial intelligence A survey of the views of a sample of workers in the cement plant
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The research topic was chosen as a result of the importance of human resource in business organizations in general and the industrial process in particular. Without the human resource, business organizations cannot continue and achieve success and excellence, and the research problem has been diagnosed in the lack of sales of General Cement Company’s northern products, despite their distinctiveness, standing, and reputation in The market and its products with standard specifications, and through this problem, the following questions were raised:                                                    &nbs

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Crossref
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of accounting disclosure in granting bank financing A field study ona sample of banks operating in the state of Gezira 2022 AD: (دراسة ميدانية على عينة من المصارف العاملة في ولاية الجزيرة 2022م)
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                 The aim of the research is to identify the adequacy of accounting disclosure in granting bank financing in explaining the role of accounting disclosure in granting bank financing by linking the concepts of full, comprehensive and adequate disclosure to bank financing. The impact of full accounting disclosure on granting bank financing, the existence of an impact of comprehensive accounting disclosure on granting bank financing, the existence of an impact of adequate accounting disclosure on granting bank financing, and the research relied on the descriptive approach, the deductive and inductive approach, the inferential analytical approach, a

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Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
The effect of increasing the volume of debt on the volume of trading (applied research on a sample of private banks listed on the Iraq Stock Exchange)
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This research worked on identifying the effect of increasing the volume of indebtedness by companies listed on the Iraq Stock Exchange on the trading volume of those companies, and this research included some theoretical concepts related to both debt financing and trading volume, and it represents the research community of the joint-stock companies listed in The Iraq Stock Exchange (the banking sector). As for the research sample, it was deliberately chosen represented by companies with continuous trading without stopping, which reached 10 joint-stock companies, and the period of research was extended during the period 2011-2015, and a set of indicators and financial methods were used In measuring research v

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Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Analsis of politic behavior and its impact on displaying the continuousness of organizational trust mantainance ,applied research of a sample of AL-farouq State Construction contracting company Employees
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The research aims to know the concept of politic behavior as one of the important behaviours in the different fields and sectors. It is considered to be part of the organizatial work to face the expected  risks. It includes two group of factors personal (self –monitors, locus of control ,expectation s of success, perceived job alternatives)and organizational(promotion ,division resources,role  ambiguity ,democratic decision)studied by the researcher  in the frame of the relationship with the variable  of display  continuous trust matain which includes two variable (build trust mantain, display  trust continuouness)through applied frame by random sample consists of (90)employee  at Farouq State

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Crossref
Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
EVALUTION OF OCCUPATIONAL HEALTH AND SAFETY SYSTEM ACCORDING TO ISO 45001 : 2018 Applied Research IN BAGHDAD COMPANY FOR SOFT DRINKS
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Represent a topic occupational safety and health management is one of the priorities of the loading organization in the business environment ,and one of the requirement for the success and its impact on the productivity of workers and their performance in an appropriate working environment .The international responses to the problems that accompany the technological and industrial development of the business environment are the issuance of ISO 45001:2018 aimed at providing an appropriate framework for controlling risks , reducing injuries and work accidents and improving work performance ,after realizing the environmental relationship between safe and sound work with competition .The search’s issue is represented with the exist

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Crossref
Publication Date
Tue Apr 18 2023
Journal Name
Al–bahith Al–a'alami
The Role of Public Relations in Promoting Tourism from the Public Relations officers’ Point of View in Palestinian Travel and Tourism Companies in Gaza
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The aim of the research is to identify the role of public relations in promoting tourism by the Palestinian tourism and travel companies in Gaza from the public relations officer’s point of view in those companies.
The researcher used the descriptive analytical method as the most appropriate for such studies and implemented the questionnaire as a tool to obtain the required data from the respondents.
The Researcher reached several conclusions:
1- There is a low percentage of women working in the field of public relations in Palestinian tourism establishments in the Gaza Strip, where the percentage did not exceed 5%.
2- The interpersonal communication counted as one of the elements of integra

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Crossref
Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Empowerment administrative Factors and its impact on Performance of the service organization An analytic Research at the Ministry of Interior – General Directorate of Traffic
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Abstract

The research study about the empowerment as an independent variable, in which details include (training and improvement, incentives, information sharing, trust, and delegation), has also focused on the performance of the service organization as a dependent variable in all dimensions which include (improve work efficiency, building the core competencies, focus on the beneficiary of the service, increasing the feeling of satisfaction of the employees, and the organizational support commitment). The research has been based on the opinions of a chosen sample of 75 service officers of the Ministry of Interior who work at the General Directorate of Traffic. The research problem has been identified by t

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Crossref
Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
“The impact of using the of the Government Finance Statistics Manual (GFSM) on The General Budget in Iraq”
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This research is aiming  to analyze the impacts of the current budget in Iraq by using  the Government Finance Statistics Manual (GFSM) , the research is based on hypothesis: (There is an impact on the using of the Government Finance Statistics Manual (GFSM) In public budget in Iraq) .This hypothesis was demonstrated by using the questionnaire, a number of conclusions were reached, the most important being the lack of terminology adopted in the government accounting system and the Iraqi financial and accounting manual as a result of their adoption of the monetary basis for the lack of accounting terminology that meets t

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Crossref
Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Social orientation of the marketing and its role in the competitive strategies
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     This research shed light on the relationship between the social orientation of the marketing (interests of the Organization ,the welfare of society, satisfaction the customer) strategies competitive dimensions of (cost leadership strategy, differentiation strategy, focus and strategy), As well as to to seek to achieve a number of knowledge and applied goals, and represented the field research problem extent of interesting researched the application of social orientation and interest in achieving competitive strategy and omission of this interest in the hotels the surveyed Organization, Based on this problem, and to clarify the relationshi

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