Preferred Language
Articles
/
jpgiafs-601
اعتماد منهج ال Six Sigma كالية لتحسين جودة اداء السلطة الضريبية: دراسة حالة في الهيئة العامة للضرائب
...Show More Authors

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 . 

View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Jun 01 2021
Journal Name
Arab Researcher
Civil Liability of Hotels towards Victims of Sex Trafficking - A Study in Light of Iraqi and American Laws
...Show More Authors

In view of the large profits made by the sex trade on the one hand, and the minor penalties imposed on the traffickers (brokers) compared with the severe penalties imposed on the drug trade and illegal weapons, on the other hand, this trade has become popular and spread in most countries of the world, and the cornerstones of this trade and A safe haven for them is hotels, especially luxury ones with international brands where their guests are rich and some may look for sex for money. Given the great physical and psychological damage to the victims, this research highlights the civil liability of hotels towards these victims in US and Iraqi law.In order not to limit the

... Show More
View Publication
Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The impact of corporate governance on narrowing the expectations gap in the audit work environment (field study)
...Show More Authors

The different crises and financial collapses place in many companies, particularly in developed countries as a result of administrative and financial corruption return aspects of the task to the role of the company and the external auditor, both in their emphasis on honesty and fairness of financial statements and the Provisions of accounting information and on the contrary to the truth, you may have to the loss of the rights of stakeholders, particularly existing investors, and the loss of confidence of prospective investors in the accounting information contained in the financial statements of these companies, which led to a crisis of confidence and credibility in the profession of accounting and auditing where the wonder of ma

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
The Theory of Vital Space - Theoretical Study of Geopolitical Dimensions, Targets and Means (USA) Case Study
...Show More Authors

The concept of forming the living space in the American strategic thought has an
important position it is regarded as an strategic movement that it supports the American
United States with the huge capabilities in its own concern that enables it to approach of
American administration , we find that of different historical periods it works to establish that
the geopolitical dimension which is accompanied with the ability of American response for
the evens that in its own turn enables the American united states to seize the growing chances
in the global strategic environment This study includes five chapters :
- Chapter one: The idea of living space.
- Chapter two: Geopolitical dimension of living space theory.
-

... Show More
View Publication
Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measure the cost of the service in the insurance sector: A study for the Department of Insurance auto / / National Insurance Company
...Show More Authors

Insurance is one of effective high-impact activities in the economic and social aspects of development and that the insurance companies after the creation of stability, balance and support other sectors. The insurance of financial institutions with economic and social importance has an impact on the development and help shoulder the burden of risk and distribution. And measuring Indicators of service and cost her help in evaluating the performance and activity of insurance, and the study of sectors needed by society, institutions and individuals and development of the company. Covering all aspects of life and activity. In this study will focus on the insurance sector in the field of car accidents and so plentiful and their problems and d

... Show More
View Publication Preview PDF
Publication Date
Mon Apr 30 2018
Journal Name
مجلة العلوم النفسية
دراسة تحليلية لمحتوى كتاب الفيزياء للصف الرابع العلمي في ضوء مفاهيم التنمية المستدامة
...Show More Authors

ان هدف من هذا البحث هو تحليل محتوى كتاب الفيزياء للصف الرابع العلمي و المقرر تدريسه للعام الدراسي (2018-2017). ولتحقيق هذا الهدف، و بعد مراجعة الادب السابق في ضوء مفاهيم التنمية المستدامة، تم تطوير اداة تتضمن مفاهيم التنمية المستدامة وابعادها، حيث تكونت في صورتها النهائية من 51قضية فرعية موزعة بين المفاهيم الثلاثة الساسية: الاجتماعية، والاقتصادية، والبيئية .وبعد التأكد من صدق الاداة وثباتها، تم تحليل محتوى كتاب

... Show More
Publication Date
Sat Dec 01 2018
Journal Name
Political Sciences Journal
Iraq after war and strategy of reconstruction : Analytical study in reality and future horizon
...Show More Authors

Abstract (Iraq post – war reconstruction strategy: analytical study in fact and future prospects.) There search aims at identifying the causes of internal instability in Iraq from the political ,economic , social and security aspects , to diagnose the imbalance and to work towards finding real solutions to this . The study also aims at identifying the reconstruction proposals to completely eliminate the organizationof the terrorist advocate, as well as to know. theproblem of research lies in the ability of Iraqi political elites to achieve internal stability and to employ reconstruction proposals at all levels . The hypothesis of the research lies in the equation that the process of building stability (political – economic)and (socia

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 03 2020
Journal Name
Political Sciences Journal
نظام الكوتا النسوية بوصفه مدخلاً لبناء المجتمع العادل : دراسة في تمكين المرأة الكوردستانية
...Show More Authors

It could be said that the essence of the “quota” is the state’s intervene as external power in bringing positive change for the benefit of the disadvantaged women and cultural minorities, and from the perspective that compensatory justice requires dealing differently with the different parties culturally and economically for the benefit of those deprived of them. Practicing of quotas merely, does not mean the full achievement of equality between cultural and sexual components in general, but it’s a big leap towards achieving this crucial goal, since the latter necessarily requires a range of legal and non-legal mechanisms aimed at empowering women and expanding their capabilities as a whole. On the other hand, in the absence of a

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
The artistic and performing methods of the sass dance in Baghdad "An Analytical Study": أمير علي رضا
...Show More Authors

The research study includes shedding light on the sas dance in Iraq, as it is one of the popular legacies that are rich in the Mesopotamian civilization and because of the different practices it has in the different occasions on which these dances are held. Which is one of the kinetic arts widespread among the classes of Iraqi society. The researcher explained its features and artistic content that characterizes Iraqi music. The (methodological framework) reviewed the justification, importance and purpose of the research, and the limits of the research that included the (National Troupe of Folk Art) as a human limit to discover the artistic methods of the Sas dance and then define the terms of the search. The "theoretical framework" cont

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
A Statistical Study of the Amount of Radiation Generated from Communication Towers in the Nineveh Plain Region, Baghdeda
...Show More Authors

This research presents a statistical study of radiation generated from communication towers in the Nineveh Plain region Baghdeda. The intensity of radiation energy was measured at 10 meters away from the communication tower in different locations, using a (1PC XH-901 Dosimeter/ Personal Dose Alarm / Radiation Detector, dosage rate: 0.01 μSv/h to 150μSv/h) to measure the amount of radiation at various times. Energy densities were measured and compared with standard limits provided by other authorities, such as the International Committee for Radiation Protection. Results were analyzed using SPSS version 26 to implement the data. The results show that the means of the radiation levels measured at all the zones do not statistically differ

... Show More
View Publication Preview PDF
Scopus (1)
Scopus Crossref
Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
American Folk Art in Light of the Concept of the Social Imagination (Analytical Study): اسعد يوسف الصغير
...Show More Authors

The current research is summarized by studying and understanding the imagination and what resulted from it in postmodern arts, specifically Pop Art. The research was focused spatially (America) between the year 1950-1975 AD and it defined the research problem by asking about what factors and variables that established the social imagination in culture Al-Gharbia, which in turn crystallized the Western cultural product to appear in its form, which is historically called "pop art". Two studies were adopted in the second chapter. The first one was the cultural structure of the social imagination. The second topic was concerned with the stylistic diversity of pop art, and the third chapter included research and accreditation procedures. Ther

... Show More
View Publication Preview PDF
Crossref