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تقييــم ضريبـة نقـــل ملكيـة العقـــار: بحـث تطبيقــي فـي الهيئـة العامــــة للضـرائب
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تحتل ضريبة الدخـل على نقل ملكية العقار خصوصية  عن بقية مصادر الدخل الاخرى وذلك لكونها تفرض على نقل ملكية العقار ومنافعه , حيث كانت تفرض الضريبة بموجـب قانون ضريبة الدخل رقم 113 لسنة 1982 والذي جاء هذا القانون غير بعيد عن مضمـون القانون رقم 95 لسنة 1959 وأهم مايلاحظ عليه بالنسبة لأرباح نقل ملكيـة العقـار أو نقل حق التصرف فيه هو أن الربح أو الخسارة الناتجة عن بيع العقار المسبوق بشراء يتـم عـن طريق القيمة أو البدل أيهما أكثر مطروحا" منه الكلفـة .

      كما منح قرار مجلس قيادة الثورة المنحل رقم 55 في 1/6/1998 أعفاءا" مطلقا" عـن دار السكن , ولحل كثير من المشاكل التي صاحبت تنفيذ ما ورد أعـلاه فقد صدرقرارمجلس قيادة الثورة المنحل المرقم 120 في 27/ 6/ 2002 مما يتطلب ألقاء الضوء على ما ورد في القرار لتقيمه وفق الظروف الحالية لبلدنا , وعليه سيتم أستعراض فكرة البحث من خــلال المباحث الأتيـة :-

المبحث الأول / تعريف الضريبة وعناصرها

المبحث الثاني / القواعد الأسـاسية للضريبة

المبحث الثالث / الضريبة على نقل ملكية العقار وفق القرار 120

المبحث الرابـع/ أثر التضخم على ضريبة نقل ملكية العقار

المبحث الخامس / تقدير قيمة العقار المباع مكتبيـا"

المبحث السادس / الأستنتاجات والتوصيـات

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Publication Date
Fri Oct 28 2022
Journal Name
Political Sciences Journal
Cyber influence of national security of active countries USA as pattern
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Briefly the term of cyber security is a bunch of operations and procedures working on insurance and protecting the network, computer devices, the programs and data from attack and from damaging penetration, also from breaking, abstraction and disturbing in spite of the fact that the concept of cyber conflict is got widening. So, the needs arise in the state to secure cyberspace and protect it by several methods to confront the electronic intrusions and threats which is known as cyber security. Countries seek to preserve its national security in particular the United States of America after the events of September 11 ,2001. In addition, the United States follow all ways to take over cyber threats.

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Publication Date
Sat Oct 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Using Factor Analysis In Determine the Important Influenced Factors In Student Outcomes Pheonema From Primary School In The Province Of Baghdad
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Abstract

The Purpose of This Research is The  Main Factors  In out Comes Phenomena From Primary School Which in Creased in Lost Period in Iraq And to Find Solutions to The This Problem.

In Order to Achieve Al The Aim The Research Choose a Systematic Random Sample of School Records For Students in Some Primary Schools in Karkh and Rusafa and Year of Study (2010-2015) and Size (40) Samples, included  (16) Variable , Collected in Form Prepared by The Research As a Way to Analyze The Data.

Remember to Summarize The (6) Main components Pay a Student to Drop out of Primary Schools in The Province of Baghdad are Arranged As Follows:

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Publication Date
Sun Apr 03 2011
Journal Name
Journal Of Educational And Psychological Researches
The effect of critical listening in teaching reading on developing students critical thinking at Kurdish Language Department
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Students' passive listening to their teacher's reading is one of main
reasons behindtheir weakness in the reading skill which in its turn may
hinderachieving the in desired objectives.
When exploiting critical thinking, which will lead to deeper
understanding of the intellectual content, in learning and accurate and
correct students' outcomes.
Active listening allows paying attention to the speaker, asking him,
arguing with him, judging what he says, and making decision on what
he says. For this reason, the researcher felt the need for preforming a
study to identify the effect of critical listening on developing students'
critical thinking at reading in the Kurdish language department.
The researcher has

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Publication Date
Thu Jan 16 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
الشفـــــــــــافيــــــــة واثــــــرها على جودة الـــرســـالــــــة الاعـــــــلانـــيــــــة لشــــركــــات التامين: بحث تطبيقي فـي شركة التامين الوطنية
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Transparency is considered as one of the modern administrational terms which started to be largely used in the last period, because of its political, economical, social and cultural dimensions. As well as, its administrational dimension that helps to create a work environment marked by order and flawless from wrong practices and Transparency provides credibility to the sides that pursue it in their practices, till it became a mean of distinction. The choice of the subject of the research ((Transparency and its effect on quality of message announcement of Insurance company)), which aims to measure the effect of Transparency on the announcement message quality of Insurance services. Came in the time when many countries tend to depend on se

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Publication Date
Tue Dec 11 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effect of accounting disclosure in the size of the risks or return for portfolio insurance: An applied research at the national insurance company
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This research aims to numerous risks to the portfolio of the insurance company that arise from practicing the activity in general, and the risks arising from insurance contracts in particular, and what is the role of the company in the disclosure to help users (such as owners) to understand and concentration of risks in the financial reporting and identifying movable risks size to reinsurers that may affect the solvency of the portfolio and makes them at a given moment required to fulfill the obligations towards policyholders outweigh the financial capacity, which leads to stumble or bankruptcy.

So I sought this research is to identify the extent of the obligation to disclose the accounting for this risk and the extent of their i

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Publication Date
Thu Nov 16 2023
Journal Name
مجلة كلية الإمام الكاظم
الوعي بالمسؤوليةً البيئيـة عنـد طلبـة الكيـمياء فـي كــلية التـربية للعلـوم الصـرفة – أبن الهيثم في العراق
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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of Cognitive Conflict Strategy in Comprehending Reading Among the Fifth Literary Students in the Subject of Literature and Texts
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The aim of the current study is to identify the effectiveness of cognitive conflict strategy in comprehending reading among literary fifth students in literature and literature texts. The researcher uses experimental method with partial control. The sample consisted of (80) students distributed into control and experimental groups. The scientific material, the behavioral goals, the teaching plans, and the instrument of the research have been prepared (reading comprehension test) by the researcher.

The instrument's validity and reliability have been calculated and then applied to the sample. After treating the data statistically by using SPSS, the results have revealed that there is a statistically significant difference at the si

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أثر التغيـيـر فـي رأس المال الممتلك على ربحيـة المصـارف: دراسة تحليلية لمصرف الشرق الأوسط العراقي للاستثمار
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Capital is a property bank is very important, because it is part of the liquidity in the bank, which is a line of defense in the bank and secured against any losses that may be exposed to the banks, and in the case of low value of any item of the assets and the lack of a dedicated absorb the decline, while play a key role to some extent in the financing of fixed assets and in particular the relative importance of fixed assets is relatively small compared to the size of bank  assets.                                           &n

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Publication Date
Thu Nov 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of Technological Change in Process Design Decisions (Applied study in an organization)
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Abstract:

     Due to the importance of technology and the accompanying changes of the environment affecting companies that use the technology mainly in their work, especially as most companies live in an unstable dynamic environment, which motivated the researchers to choose the International Company for smart card (Keycard) as a field of research and find ways to them to face Those changes.

     The problem of the study was "limited attention to the components of technological change", which included research and development, innovation and information technology, which had an impact on the design decisions of the process (process selection, cust

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Publication Date
Tue Aug 16 2022
Journal Name
جامعة بغداد/ كلية التربية للعلوم الصرفة - ابن الهيثم
أثر استراتيجية التدريس البصري باستخدام الانـفوجرافيك في التحصيل والتفكير البصري لدى طلاب المرحلة المتوسطة فـي مادة الرياضيات
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أثر استراتيجية التدريس البصري باستخدام الانـفوجرافيك في التحصيل والتفكير البصري لدى طلاب المرحلة المتوسطة فـي مادة الرياضيات