Preferred Language
Articles
/
jpgiafs-609
ما العدالة في إستقطاع ظريبة الدخل على رواتب وإجور العاملين في القطاع العام بطريقة الإستقطاع المباشر في العراق
...Show More Authors

The income tax that is imposed on the salaries & wages of employees  in the governmental fields &the companies of public & mixed sectors by direct deduction in a manner similar to the employees in the private sector according to the order NO.49 of 2004 issued by Coalition Provision Authority in Iraq , from the validity of Security Council resolutions NO. 1482 of 2003, &1511 of 2004.                                                                         

   The research will discuss that the resolution of income tax deduction on the salaries &wages of employees in public sector is not suitable in timing in terms of the political, security &economic situation in Iraq and the state ability to implement lays &the patriotic sense of the tax payer, in addition to the legitimacy of the decision that was based on foreign vision & willingness, and the consequences of its implementation were not positive on the whole.  

The research aims to show the importance of issue of such a decision and its implementation after making Scientific, realism and deep (thorough) studies in terms of appropriate apolitical, Security and economic situations.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the impact of internal control on tax performance using balanced score card indicators: An applied research in a sample of the branches of the General Tax Authority in Iraq
...Show More Authors

This research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclu

... Show More
View Publication Preview PDF
Publication Date
Mon Dec 01 2008
Journal Name
Political Sciences Journal
العراق ومنطقة الخليج
...Show More Authors

العراق ومنطقة الخليج

View Publication Preview PDF
Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
The Study of Traffic on The Roads The Governorate Of Karbala
...Show More Authors

The study of traffic on the roads the governorate of Karbala, Where is the study of traffic on the roads measure is necessary to determine the extent of the road and highlighting the importance of its role in the transfer of individuals from original to destination as well as the importance of the region that attracted its movement. This research aims to analyze the traffic in the governorate of Karbala through the study and analysis of surveys of traffic that were made in the governorate. Based on this analysis, it has been reached to identify volumes of the traffic and its density and how the roads are efficient and accommodating these volumes, the results of the traffic survey of the studied roads in the area of the study have shown t

... Show More
View Publication Preview PDF
Publication Date
Mon Aug 25 2025
Journal Name
Al–bahith Al–a'alami
THE ROLE OF PRESS ADVERTISING IN ENCOURAGING THE PUBLIC TO PURCHASE
...Show More Authors

This research sheds light on how press advertising affects consumer behavior and draws attention to it by identifying the factors that influence the intellectual perception process or attention to it. The aim of the research was to identify the factors that help achieve the objectives of the press announcement. The aim of the research was to identify the factors that help to achieve the objectives of the press announcement. The research problem was identified in four questions that were answered through a questionnaire distributed to a sample of students of College of Mass Communication, University of Baghdad. Do newspaper advertisements meet the readers’ need to search for the req

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed May 05 2021
Journal Name
Arab Science Heritage Journal
تربية الشباب في التراث الاسلامي وانعكاساتها على الواقع المعاصر
...Show More Authors

Islam paid great attention to the youth, and took care of them because they
are the strength and movement, which is the preferrence stage in human life,
and they are the ones who

View Publication Preview PDF
Crossref
Publication Date
Sat Dec 02 2017
Journal Name
Al-khwarizmi Engineering Journal
Fuzzy control of mobile robot in slippery environment
...Show More Authors

 

The problem of independent motion control of mobile robot (МR) in conditions when unforeseen changes of conditions of interaction of wheels with a surface are considered. An example of such changes can be sudden entrance МR a slippery surface. The deployment of an autonomous unmanned ground vehicle for field applications provides the means by which the risk to personnel can be minimized and operational capabilities improved. In rough terrain, it is critical for mobile robots to maintain good wheel traction. Wheel slip could cause the rover to lose control and become trapped. This paper describes the application of fuzzy control to a feedback system within slippery environment. The study is conducted on an example of М

... Show More
View Publication Preview PDF
Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
The impact of Arab civilization   On the first century AH
...Show More Authors

The influx of Arab Qahtani and Nizari tribes continued to the countries of Baluchistan and the Levant in pre-Islamic times until the Levant became open to the Arab-Islamic tide during the first century AH. The Islamic Orient until the early Islamic Arab Army reached the western borders of China. What we will see in the folds of the search.

View Publication Preview PDF
Publication Date
Wed Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Youth's Health Risk Behaviors in Baghdad City
...Show More Authors

Objective(s): To evaluate youth's health risk behaviors in Baghdad City and to determine the relationship between such behaviors and the youth's demographic characteristics of age, gender and grade. Methodology: A descriptive study, using the evaluation approach, is carried out to evaluate youth's health risk behaviors in Baghdad City for the period of January 26th 2016 to May 20th 2016. A non-probability "purposive" sample of (160) University students is selected for the purpose of the study from four groups of colleges (medical, engineering, sciences, and education) and it is equally distributed of

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 05 2014
Journal Name
Journal Of Educational And Psychological Researches
The educational violence and it's reflections on study attainment of the primary stage pupils
...Show More Authors

Chapter-1

Problem of the research: 

The studies and researches have noticed the aggravation of violence practice in all educational means using different and innovated styles against children in the school and house in order to upbringing by the parents or the school .

It is a training method for the person to participate in the society and prepare him to be an effective member.

The current research confines the children in age (6-12) years old representing the primary stage who face different kind of violence during the familiar or school education.

The current research aims to:

1 – The kinds of violence which happens to the children in the primary

... Show More
View Publication Preview PDF
Publication Date
Sat Dec 01 2018
Journal Name
Al-khwarizmi Engineering Journal
pH-Control Problems of Wastewater Treatment Plants
...Show More Authors

Experimental investigations have been carried out to investigate the pH-control problems of industrial electroplating wastewater treatment plants. The accurate and sensitive PID control system could treat most problem and disturbances in the normal operation of the water treatment. However, conventional treatment was replaced by proprietary treatment agent called a QUASIL which was found to be more effective for a wide range of pH.

View Publication Preview PDF