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The Impact of Applying the Percentage of Complete Method or the Complete Contract One on the Taxation of the Long – Term Construction Contracts: بحث تطبيقي في الهيئة العامة للضرائب – قسم الشركات
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The research aims to shed light on the amount of proceeds annual tax for each of the way the contract total and percentage of completion method - see which is better - as well as the current problems arising from the application method of the contract in full in settling accounts tax - to identify problems - related to postpone settling accounts tax in accordance with the way the contract fully and determine the advantages and disadvantages of each of the methods through practical application , and then use the results as inputs to help in the decision to confirm the continuation of the GCT using a full decade in settling accounts tax for long-term construction contracts or forgo them.

Were the result of research the existence of a fiscal gap in proceeds annual tax due to divergence value of income subject to the charge of tax for each of the two methods , have concluded search to a set of conclusions , including that the adoption of the way the contract in full , accompanied by many problems as it is not the best way for approval in settling accounts tax for this type of activity and contracts , as well as a set of recommendations , including the possibility of adopting the percentage of completion method of tax charge for this type of activity and contracts.

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Publication Date
Thu Jan 30 2020
Journal Name
Al-kindy College Medical Journal
The Impact of Prophylactic Dexamethasone, Metoclopramide or both on Nausea and Vomiting After Laparoscopic Cholecystectomy
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Background: Postoperative nausea and vomiting (PONV) are one of the most common complaints following laparoscopic cholecystectomy.

Objective: This study was designed to compare the effects of dexamethasone, metoclopramide, and their combination on preventing PONV in patients undergoing laparoscopic cholecystectomy.

Methods: A total of 135 patients enrolled in the study. American Society of Anesthesiologists (ASA) physical status I and II patients were included in this randomized, double blind, placebo-controlled study. Patients were randomly assigned to group A administered 8mg iv dexamethasone, group B received metoclopramide 10 mg, group C received combination of 8mg de

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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
Wed Dec 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
إستخدام التحليل الهرمي (AHP) في المفاضلة لإختيار المجهزين: دراسة حالة في الشركة العامة للمسح الجيولوجي والتعدين
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Analytical Hierarchy Process (AHP) belongs to the family of Multiple Criteria Decision Making (MCDM)  and has, recently, received a wide popularity in decision making regarding supplier selection.  The objective of this study is to apply the methodology of AHP on selecting suppliers to supply materials for the  Geological Survey and Mining  Company (GSMC).  Criteria for rating the suppliers and pairwise comparisons were identified by the members of the Tenders Analysis Committee (TAC). In order to judge the internal validity of the AHP, it was applied manually on a sample of fourteen tenders that were analyzed  and executed between 2004-2007, then an interactive computerized  package was developed 

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Publication Date
Thu Mar 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
تشخيص الكفايات الجوهرية في المنظمات الحكومية "دراسة مقارنة" في مستشفى بغداد التعليمي والشركة العامة لصناعة البطاريات
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This study Concentrates on modern variable in the human resources management that is Core Competency.

The field study is two of Public organizations, The first is Educational Baghdad Hospital, the other is the state Company for Batteries industry, the problem of the study determincs some questions and hypotheses. The data was Collected by questionnaire which Contains six Core Competences leader ship, Communication, frontline execution, development, innovation and self management .

The sample contains (26) doctores and (28) heads of departments in  the company.

The study points out many conclusions, the main of it, there is significant differences amon

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The role of governance in the evaluation of the social performance of the economic units
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The aim of this investigation is to study and analysis the role of governance in the evaluation of the and social performance of the economic units to be addressed through the concept of corporate governance and then to the social performance and its relationship to corporate governance.

The most important obtained results from this research is that the corporate governance of extreme importance, and derive their importance from being an essential tool to contribute to the transparency and fair disclosure of the financial results of economic units in the fight against financial and administrative corruption in economic units, thus providing protection and confidence of all parties, and the evaluating soci

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Publication Date
Sat Jan 04 2014
Journal Name
Journal Of Materials And Chemical Engineering
The Effect of Atomic Percentage Selenium Content on the Permittivity and Polarizability of Ge1-xSex thin films
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Generally the a.c. conductivity shows a power law in frequency s  ()  where the exponent s ≤ 1. As the frequency goes to zero the conductivity become frequency independent. The a.c. conductivity was studied for the Ge1-xSex thin films to see how the selenium contents affect the permittivity and the permeability for the Ge1-x Sex. The thin films prepared by thermal evaporation at room temperature and under vacuum (~2 x10-5toor) using Edward coating unit model 306A. From the relation between ln conductivity and ln w, the effect of selenium contents in Ge1-x Sex thin films on the exponent value, the relaxation time and the maximum barrier height. An algebric fitting method for circles and circular arcs was used to find the permit

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Unque Necklace ; ( Al – Iqd Al – Farid) ; A Reading in the Light of Speech Acts Theory
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Summed up the idea of this research in an attempt to find the establishment of the knowledge convergence to show the features of verbal acts that occurred a prime location in the lesson deliberative theory book unique contract ( IbnAbdRabbaAndalusian ) to prove that Arabic was the old literary studies included many of the features of this theory in both theoretical and practical

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Publication Date
Sat Mar 30 2019
Journal Name
College Of Islamic Sciences
الشركات في النهج الاقتصادي الاسلامي
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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Risk Analysis in Group Life Insurance: An Applied Research in the General Iraqi Insurance Company
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Insurance actions has become a task of the vital foundations on    which the international economy depends, where its presence helped in the development of economic resources in which human resource is considered the most important of these resources. Insurance companies play the biggest role in protecting this resource and minimizing the impact of the dangers that verify this condition.Human has worked hard to get rid of the dangers and its harm, and to devise many ways to prevent them. A risk management is considered within human’s creations in order to create a society with fewer negative risks impacts.

                On this basis, th

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Banking Liberalization and its impact on Attracting Customers: applied research in a sample of Iraqi banks listed on the Iraq Stock Exchange
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The research aims to shed light on banking liberalization and explain its impact on attracting customers, especially since Iraq adopted this policy after (2003) due to the changes that occurred, as the Central Bank of Iraq granted flexibility to banks in setting the interest rate on deposits and loans as well as allowing the entry of foreign banks in the local environment. The research relied on the analytical method for the dimensions of banking liberalization represented by (liberating interest rates, liberating credit, legal reserve requirements, entering foreign banks, privatization) as well as the factors affecting the attraction of customers, and a number of Iraqi banks listed in the Iraqi Stock Exchange were selected as a

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