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The importance of the application of the Value Added Tax system within the tax reform strategy in Iraq: model proposal
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One of the globalization results is (VAT) , so it is important to consider its        results and impact on the tax system.    

     The Iraqi economy having wittnisd an acute transition period , still in need for a better care in aim to back it, especialy from the tax system.

The research is concerned with the (VAT) and its details –And for five chapters all the problomes connect are displayed .But yet the new system does not comply with the modern development and this is one of the defects of (VAT) in Iraq.

The history of (VAT)was also studied mentiorned and studied.

     As a conclusion (VAT) is one of the most important taxes imposed on production, sales , and consumptions .

     As a  recommendation  a reform is very important in the tax system .                                                                      

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Publication Date
Sat Jan 01 2022
Journal Name
دراسات دولية
Importance of Promoting the Study of Scientific Research Methodology in Political Science
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There are main methods of scientific research, and that the researcher's choice of the appropriate methodology for scientific research is one of the most important rules on which the researcher must rely in order to prepare scientific research properly. There is no doubt that the methodology of scientific research is of great importance that they all agree on the preparation of accurate scientific research. Scientific research is an organized research that does not come by chance, but comes as a result of the activity of the mind. It is theoretical because it relies on theories for the purposes of perceiving the proportions and relationships between things, and everyone is subjected to testing and experiment.

Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Independent government agencies in Iraq / Integrity Commission a model
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The state did not witness the emergence of independent bodies because of the nature of the ruling regimes that were characterized by political tyranny represented by the king at the time, as is the case with Greece and the Greeks and Persia and the Romans and others. As for the Islamic state, which emerged later, it saw the emergence of what looks like independent bodies that we see today, There was the so-called Diwan Al-Hesba and the Ombudsman's Office as an independent body from the Islamic State, which operated independently to support the oppressed and the equitable distribution of financial resources, even though it was headed by well-known governors of justice and honesty. A state in the modern era, many countries, especially in E

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The impact of empowerment strategies on the characteristics of work enrichment An exploratory research to the views of a sample of the leaders of the Ministry of Oil in Iraq
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The study aimed to investigate the relationship between empowerment strategies and their impact on the success of enrichment work, it included the dimensions of empowerment strategies (power, knowledge, information, rewards), The dimensions of Job enrichment are (Skill variety, Task identity, Task significance, Autonomy, Feedback). The study was conducted at the headquarters of the Iraqi Oil Ministry in Baghdad and was based on a sample of the leadership of the ministry of managers consisting of 215 people. The data were collected using the questionnaire method based on scientific standards adopted in previous st

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of The College Of Education For Women
Challenges of Spreading the Culture of Peace in Iraq from the point of view of Leaders and Intellectuals Elites
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The research problem lies in identifying the challenges facing spreading the culture of peace in Iraq, and the most important factors of its instability from the point of view of leaders and intellectual elites.The research derives its importance from the fact that the peace imposed by justice leads to a stable Iraq and a prosperous future.

The study aims to identify the most prominent challenges and obstacles created by wars and faced the process of spreading the culture of peace and instability in Iraq, and to shed light on the reasons leading to the employment of the capabilities of community leaders in spreading the culture of peace.The objective of the current research is to identify the challenges of spreading the culture o

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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
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The importance of localizing salaries and its impact on the competitive advantage of the banking sector
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Abstract:

           The aim of the research is to demonstrate the impact of the salary localization service in enhancing banking competitive advantage. In order to achieve this goal, salary localization was chosen as an independent variable and its impact was studied on the dependent variable, which is the competitive advantage. The research problem lies in the fluctuation of the salary localization service from one bank to another and the impact of this on the competitive advantage.  The study sample included five private Iraqi banks, namely (the National Bank of Iraq, the International Development Bank, Assyria International Bank, Al Khaleej Commercial Ban

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the core Competence for audit companies & offices On the Earning Quality of banks in Iraq Stock Exchange
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The research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit. The research community represents 38 banks. The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices. John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators ,

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of Integrated Information Technology System in Organizations “Exploratory Comparative Search for opinions of sample of Workers in the Faculties of Science & Education AL- Asma'I at the University of Diyala
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       The subject of the information technology system ( ITS ) of the important issues And contemporary thought in management, and various types of organizations seeking to apply and try to

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Publication Date
Wed May 02 2012
Journal Name
Journal Of Planner And Development
the population in Iraq up to 2035 an analytical study
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The population studies are one of the difficult tasks facing the world in all periods. most of the researchers and who have relationship to population policies and development plans, may have succumbed to the idea that the population problem is based and confined mainly in the rate of increase in population, or the so – called population explosion, and not the content because of its pressure on resources and there is no problem of population if the resources are available and therefore no need for the development and implementation of population policies in any way . While the population policies here should take a range of general and comprehensive in every respect to population and demographic phenomena distribution, not only

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Comparison Between Maximum Likelihood and Bayesian Methods For Estimating The Gamma Regression With Practical Application
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In this paper, we will illustrate a gamma regression model assuming that the dependent variable (Y) is a gamma distribution and that it's mean ( ) is related through a linear predictor with link function which is identity link function g(μ) = μ. It also contains the shape parameter which is not constant and depends on the linear predictor and with link function which is the log link and we will estimate the parameters of gamma regression by using two estimation methods which are The Maximum Likelihood and the Bayesian and a comparison between these methods by using the standard comparison of average squares of error (MSE), where the two methods were applied to real da

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