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اعتماد منهج ال Six Sigma كالية لتحسين جودة اداء السلطة الضريبية: دراسة حالة في الهيئة العامة للضرائب
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This research aims to improve the process Tax accounting by using the scientific method to such as Six Sigma DMAIC steps called in General. Authority for Tax accounting . this approach has been described Tax accounting process Fully and identify problems experienced by the measurement and analysis and identify the critical success factors to satisfy customers and adoption process redesign Tax accounting process with the possibility of obtaining a high-quality revenue to be used by the body to improve its performance . Collected data and information from interviews with officials, staff and see the details & the conduct & operations in the body, and used well as a questionnair to measure the quality & services present action by the body, Been using traditional and modern tools for the analysis & data and information collected for the purpose & evaluating performance and determining factors and causes chain person and subsidiary affecting the function of power of tax. Particular results & the study showed application & comprehensive quality management system tools , as ( Six Sigma ) system and that the process & not based on fats mutual trust between the holders and power & tax, the low level of services delivery led to five gaps in performance & the body , weak tax revenues and unstable , the tax accounting system suffers from comprehensive and interrelated problems related to domestic environment , the training component is of primary importance in improving accounting process , Justice is the first priority in obtaining high-quality system of income, Financial statements , submitted to the body beyond the limits & statistical control after evidence physical a few influential in the critical success factors .

The researcher with practical system is built Six sigma basis for improved performance as well as future research topics in this the research conclude the necessity body to start treating all main & subsidiary casa on power tax functioning as well as necessity implantation which stated by house of quality and try executes all them . 

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Publication Date
Tue Oct 11 2022
Journal Name
College Of Islamic Sciences
(639هـ) The speech act in the grammatical discourse, a study in the book "Guiding Al-Luma'" by Ibn Al-Khabbaz (639 AH)
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The study of the " Speech act " in grammatical codes reveals great efforts in the study of the elements of linguistic communication contained in their efforts, and is part of the study of the linguistics of heritage, and the research has been designed to identify the verbal act in the blog of Ibn al-Khabaz (guiding the shine) by studying its sections comprehensively; To the spirit of grammatical discourse as well as the combination of the concept of the semantic act already verbal according to Searle, and its response in the form of indirect verbal acts more than direct acts, as well as the pure formulas of the opinions of the violators in the speech of Ibn al-Khabaz other than the proven verbal formulas Approval and approval, the class

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Benford’s law to appreciation the risk in financial transactions: Application study in Baghdad University
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The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Benford’s law to appreciation the risk in financial transactions: Application study in Baghdad University
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The financial fraud considers part of large concept to management and financial corruption, the financial fraud is appeared especially after corporate, that is Emerge agency theory, that is because recognize relationship between the management company and stakeholder, that is through group from constriction in order to block the management to fraud practice, that on the basis was choose another party in order fraud this practice and give opinion on financial statement, that consider basis decision making from stakeholder to basis the report auditor about creditability this is statement that reflect real activity for the company.The Auditor in order to lead work him Full professionalism to must using group from control Techniques, that is

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Publication Date
Sat Jun 06 2020
Journal Name
Journal Of The College Of Education For Women
Spatial Analysis of Soil Characteristics and its Effect on Determining the Susceptibility of lands of the RasheedRegion: A Study in Soil Geography
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Twelve pends were selected and distributed on three verticals transects paths on the Tigers river in Al Rasheed county.Passing through land covers, that classified and covers the whole region. Based on the 8 Landsat of the year 2015. It was oriental classified by using Erdas 10.2 . The pedons were distributed on the area of each varicty of these classes. the series of soil according of the transect series (DW74,MMg,DMu6 , Df96) respectively were represented P1 , P2 , P3 , P4  .

The second transits series(DM97,MM5,DM96,DF115) respectively were  represented P5 , P6 , P7 , P8  .The third  transits series(DM46,MMg,MF12,MM11) re

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Productive role in the financial performance of the banking: An Empirical Study in a sample of Iraqi banks
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Abstract :

The research aims to study the basic concepts of banking productivity and discuss different approaches to study what ends to identify the most important possible standards applied to measured within the Iraqi banking environment as well as research into the causes of low and high Iraqi banking productivity and identify possible treatments to curb those reasons as to ensure the rise. And in line with the research problem, which states what is the level of productivity and what are the causes of decline and the rise in private banking research sample individually. And what the Iraqi private banks and what is the relationship between performance and the impact of productivity change in the perform

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The effect of self management in the hardiness at work / study analytic in hospital Alshaheed Gaze Alharery
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The research is Concerned the Relationship between Self Management which is a modern administrative term and its dimensions "Self Control, Trust, and Conscientiousness" with the Hardiness and its dimensions "Challenge, Commitment, and Control". And the impact of the first variable on the second in The Hospital of Alshaheed Gaze Alharery.

The Questionnaire used and distributed on sample (60) Persons, contain from (40) Doctor, and (20) Employees from the total society (103).

The statistical methods have been used for testing the hypothesis is the mean, standard deviation correlation coefficient.

    The resea

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Publication Date
Tue Nov 13 2018
Journal Name
Arab Science Heritage Journal
المهن المهن الحرة عند البخاري في كتابه التاريخ الكبير دراسة في اهميتها الاقتصادية
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The importance of the jurist concentrated on Abu-Abdullah Mohammad Bin Ismael Al- Bukhary who wrote his famous writing (the great history) according to his Modern approach.  His style was clearly aimed to record historical events helped narrators reported novel especially through deep reading to be as a sign of special different style from curriculum historians and their ways. It was an approach like an affect charm to the reader and transmitted to a state of grandeur and pride

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Strategic intuition and its role in achieving the efficiency of political marketing Field Study in Babil Governorate
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Because of the new political stage that Iraq is living in, which called on researchers to choose the subject of political marketing and increase its effectiveness through strategic intuition. The problem of research was reflected in the following question: How can strategic intuition be used to achieve efficiency in marketing marketing to achieve voter acceptance and achieve political success later on? ).

The research derives its importance from the fact that it is related to the developments in the concepts and areas of marketing in various fields, and it has a role in identifying the gain of new markets, where it is specialized to provide a political product and identify the mechanism of marketing the p

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Publication Date
Wed Jan 15 2025
Journal Name
Al–bahith Al–a'alami
FACTORS AFFECTING WOMEN’S USE OF ELECTRONIC MARKETING ON SOCIAL MEDIA : (Field Study)
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The research aims to determine the factors affecting the woman’s use of electronic marketing in social networking sites, and to know the extent of the sample’s use of social networking sites for electronic shopping purposes. The research tool used the questionnaire form that was designed in its final form after presenting it to the arbitrators and it included a set of questions and a five-Likert scale, and used the spss statistical program to perform the statistical operations that were laid out in tables showing the frequencies, percentages and percentages Salary, mean, standard deviation, and correlation using the Spearman correlation coefficient, the Ka2 square test, the F test, the Alpha Cronbach test, and arrived at Searching to

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
DC-SIGN Receptor Level in Rheumatoid Arthritis Patients in Baghdad; Serological study
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Rheumatoid arthritis (RA), is an autoimmune, and inflammatory disease that is closely related to the destruction of cartilage and bone. DC-SIGN are important types of C-type lectin receptors (CLRs), expressed on dendritic cells and macrophages, and have a central role in regulating innate and adaptive immunity, function as pattern recognition receptors, and as cell adhesion molecules. Recent evidence has demonstrated that DC-SIGN is involved in the pathophysiological of chronic inflammation, so DC-SIGN has been linked to several autoimmune and may play an essential indicator in the pathogenesis and progression of RA. Therefore, the purpose of this study is to determine the serum level of DC-SIGN in RA patients, as well as the level of DC

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