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ما العدالة في إستقطاع ظريبة الدخل على رواتب وإجور العاملين في القطاع العام بطريقة الإستقطاع المباشر في العراق
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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.

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Effect of risk selection policy for life insurance on the prodectivity of iraqi insurance company
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The life insurance companies need a sound system to use it in selecting Insurable risks so they can avoid or reduce possible losses that may be insured to a minimum levels , But the application within IRAQI INSURANCE  COMPANY reflects that it still depends on a traditional ways in the procedures used to select that risks .

                 This  research represents an attempt to put acceptable suggestions about developing a system for selecting insurable risks which used now by iraqi insurance company by recognizing the risks of life insurance , determining kinds of risks which can difined as normal and upnormal risks , rectification of the

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Continuous improvement of technology and its role In reducing the costs in accordance with the management style On the basis of the activities (ABM): Applied Research in the General Company for Textile Industries / hula
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The administration on the basis of the activities designed to evaluate the performance of activities in terms of cost, time and quality by identifying activities that add value and those that are no add value and  enables the administration of making up their own continuous improvement in production, through lower costs and reduce the time and improve the quality   and reduce the incidence of spoilage and waste, y based search Ally premise that (the continuous improvement of the adoption of management style on the basis of the activities helps management in decision-making wise to reduce  costs) to prove the hypothesis has sought research to achieve its goal of  Alkadivh and Alkoppelan     &nb

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Publication Date
Sat Jan 05 2019
Journal Name
Journal Of Planner And Development
دور وحدة الجيرة في تشكيل المجمعات السكنية المستدامة في العراق منطقة الدراسة الميدانية مجمع 28 نيسان السكني ومجمع سبع ابكار السكني
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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
Evaluation of Amygdalin (B17) and Cucurbita pepo (Pumpkin seed) Activity Against Blastocystis from Diarrheic Patients in Baghdad, Iraq: in Vitro Study
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Blastocystis is a ubiquitous human and animal protozoa that inhabit the gastrointestinal tract. Metronidazole is considered the standard drug for the treatment of Blastocystis infection; however, there is growing evidence of treatment failure, hazardous side effects, and appearance of strains resistant to metronidazole. In the last era, many studies have been implicated in the quest for new treatments for Blastocystis infection, especially natural products. Attention has been focused on the effect of Amygdalin (B17) and pumpkin seed on eradicating parasitic infections. The current work was built up to explore the in vitro efficacy of two natural compounds, Amygdalin (B17) and pumpkin seeds against

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Planning For Reducing the Phenomenon of Tax EvasionBy Developing the Role of the Equitable: Distribution of TaxBurdens on TaxpayersAn Applied Research in the General Commission Of Taxes
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 The tax base is one of the bases of the technical organizing of taxes,   and that a good selection of the tax base effects the outcome of the tax and its fairness, and with the expansion of the tax range results a dangerous phenomenon called tax evasion, which became threaten the economies of countries and this phenomenon prevents the achievement of the state to its economic, political and social objectives which seeks to resolve this phenomenon and identifying all human and material potential and realize the real reasons that lie behind it.   The researcher found that tax authorities are weak in terms of it the technical material and financial abilities, the analysis of data show that then is a significant reve

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Publication Date
Sat Dec 31 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE ROLE OF COMMODITY DUMPING IN ENCOURAGING THE IRAQI CONSUMER TO BUY NON- ESSENTIAL GOODS: THE ROLE OF COMMODITY DUMPING IN ENCOURAGING THE IRAQI CONSUMER TO BUY NON- ESSENTIAL GOODS
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ABSTRACT

The research aims to study the effect of the commodity dumping phenomenon that Iraq suffered after 2003 on the consumption pattern of individuals, towards the acquisition of non-essential goods (luxury). To achieve our goal we relied on the questionnaire as a main tool for obtaining information related to the research, and it was distributed on a random sample of consumers in the city of Baghdad with 250 questionnaires. The answers of the research sample were analyzed using the statistical program (SPSS). The percentage weights and the factorial analysis method were used also to arrange the variables that affected on changing consumption patterns. The research reached a set of conclusions:

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Publication Date
Sat Jul 15 2023
Journal Name
Arid International Journal Of Media Studies And Communication Sciences
صناعة المحتوى في المواقع الالكترونية وانعكاسه على مستوى ثقة الجمهور
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تشهد الساحة الاعلامية في وقتنا الحاضر تطورات سريعة وبشكل متزايد سواء في طريقة صناعة الرسالة الاعلامية او اسلوب تقديمها وعرضها ،وفي ظل تعدد وتنوع وسائل الاعلام الجديد والزخم الاعلامي الذي يتعرض له المستخدم فيجد نفسه وسط كم هائل من الاخبار متعددة المصادر والاشكال ، فكيف له ان يميز بين المعلومة الصادقة والزائفة ؟ ومادرجة ثقته بتلك المعلومات والمواقع الالكترونية ؟ ويهدف البحث الى الكشف عن مدى توفر عناصر صناعة

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Publication Date
Wed Sep 30 2015
Journal Name
College Of Islamic Sciences
Message in the tune of readers and denial to those who say infidelity tunes
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Message in the tune of readers and denial to those who say infidelity tunes

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Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Forensic accounting role in governance and its impact on the quality of accounting information
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That the structural changes in the environment, business and finance and the spread of business and the diversity of transactions between economic organizations and breadth of a commercial scale in the world have left their clear on the need to keep up with the accounting for these variables as one of the social sciences affect and are affected by the surrounding environment because of the various economic and social factors, technical, legal and others.

As a result of these variables emerged a new field of accounting called Forensic Accounting, which involves the use of expertise of multiple pour in the end to the accounting profession, where the Forensic Accounting cover a large area of ​​disciplines including strengthening

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Publication Date
Tue Jan 08 2019
Journal Name
Arab Science Heritage Journal
الكوارث الطبيعية واثرها على المجتمع كما وردت في كتب التراث
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الكوارث الطبيعية واضرارها على حياة الانسان قديمة لاتحددها فترة زمنية بعينها دون الاخرى ،  انها موجودة مند الازل قدم لنا القران الكريم ، والحديث النبوي الشريف ، وكتب التاريخ والجغرافية والبلدان ، وكتب الثقافة العامة وكتب الانواء ، وبعض الكتب المستقلة في الموضوع ومنها كتاب كشف الصلصة في وصف الزلزلة للسيوطي ( ت 911هـ) نمادج لا تحصى من انواع الكوارث الطبيعية ، والتبدلات الجذرية التي حلت بالمجتمعات نتيجة لوقوع

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