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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
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Effect Of Time Driven Activity Based Costing in Pricing Decisions
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The research aims to demonstrate the impact of TDABC as a strategic technology compatible with the rapid developments and changes in the contemporary business environment) on pricing decisions. As TDABC provides a new philosophy in the process of allocating indirect costs through time directives of resources and activities to the goal of cost, identifying unused energy and associated costs, which provides the management of economic units with financial and non-financial information that helps them in the complex and dangerous decision-making process. Of pricing decisions. To achieve better pricing decisions in light of the endeavor to maintain customers in a highly competitive environment and a variety of alternatives, the resear

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Publication Date
Wed Nov 14 2018
Journal Name
Arab Science Heritage Journal
هنري (هنري تيودور) Henry Tudor واستيلاءه على السلطة في انكلترا عام1485
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Some great families in England had competed for the sake of getting authority and power in England.

This competition turned to be a bloody civil war which extended till 1455 and ended with the victory of Henry Tudor whose judgment in England started from 28th of August 1458, consequently a new dynast which is known as (the Tudor)has established

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
Vue sur la technique de point de vue dans le ROUGE ET LE NOIR de Stendhal
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It is axiomatical that the narrative prospective is profoundly significant to the writer who intends to commence his sketch of projected novel. It is the pillar of comprehensive absorbing as the writer should commit himself to circular his own concepts to the reader of his narrative characters.                                

   The dilemma of plot-perception is a twofold aspect; partly offers the question: what is the authors stand in regard to his characters? And: what is the aim of this theme? These correlative questions are inseparable since the reader who wishes

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
Reflective Mercifulness and its Implications for Social Cohesion / field study in Baghdad Governorate
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Mercifulness is a trait of civilization, humanity, and a moral value in society, because it has an impact on social life and its role in spreading interdependence, joint liability, and solidarity among people. Mercifulness means spreading mercy, synergy, sympathy, and cooperation. Generally, a society that enjoys strong ties tends to have a kind of stability and development, as well as, is able to face the economic, political, and security crises. Conversely, a weak society leads to weak social cohesion and weak community infrastructure that is more vulnerable to social, economic, and political instability. Thus, this is the aim of the research that has used a social survey method applied to a sample of respondents who have reached (300)

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Publication Date
Mon Dec 28 2020
Journal Name
Journal Of The College Of Education For Women
Cognitive Implications of Usage-Based Approach: رغد فهمي اعجمي
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Tremendous efforts have been exerted to understand first language acquisition to facilitate second language learning. The problem lies in the difficulty of mastering English language and adapting a theory that helps in overcoming the difficulties facing students. This study aims to apply Thomasello's theory of language mastery through usage. It assumes that adults can learn faster than children and can learn the language separately, and far from academic education. Tomasello (2003) studied the stages of language acquisition for children, and developed his theory accordingly. Some studies, such as: (Ghalebi and Sadighi, 2015, Arvidsson, 2019; Munoz, 2019; Verspoor and Hong, 2013) used this theory when examining language acquisition. Thus,

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
A field study of the problems of queues at some checkpoints in the city of Baghdad
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Abstract

Due to the momentum of winning in the streets of the city of Baghdad as a result of the large number of checkpoints so felt researcher to conduct a field visit to find out the main reasons that led to this congestion and to find practical solutions to mitigate wastage winning the arrival time citizen to where you want the least possible time.

This research aims to overcome the difficulties experienced by citizens to reach their places of work and reduce waste at the time of service and waiting time as well as reduce the cost of waiting.

Has emerged study a set of conclusions, including the use of model queue (G / G / C) and the mome

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Publication Date
Sun Jun 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
تحليل – الكلفة – الحجم – الربح – في ظل نظام الكلفة على أساس الأنشطة
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Recent advancement in production technologist of manufacturing processes have left an important effects upon cost structure. Moreover the problem for providing necessary and adequate information for managerial decision making.

Therefore the cost – volume – profit analysis under the new activity based costing has replace the old method for Analysing the relation between C.V.P with respect to profit planning and control.

In brief the C.V.P object is to discuss the effect of changes on profit resulting from changes in sales volume, cost of manufacturing and selling price.

This study consists of four chapters:

The first chapter dea

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Crossref
Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
Enhancing Smart Cities with IoT and Cloud Computing: A Study on Integrating Wireless Ad Hoc Networks for Efficient Communication
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Smart cities have recently undergone a fundamental evolution that has greatly increased their potentials. In reality, recent advances in the Internet of Things (IoT) have created new opportunities by solving a number of critical issues that are allowing innovations for smart cities as well as the creation and computerization of cutting-edge services and applications for the many city partners. In order to further the development of smart cities toward compelling sharing and connection, this study will explore the information innovation in smart cities in light of the Internet of Things (IoT) and cloud computing (CC). IoT data is first collected in the context of smart cities. The data that is gathered is uniform. The Internet of Things,

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Scopus (4)
Scopus Crossref
Publication Date
Tue Aug 01 2023
Journal Name
مجلة كلية دجلة الجامعة
تأثير التدقيق الداخلي على قيمة الوحدات الاقتصادية في ظل جائحة كورونا
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ت نايبتسلاا ثحابلا مدختسا دقو ,ةيداصتقلاا تادحولا ةميق ىلع انوروك ةحئاج لظ يف يلخادلا قيقدتلا ريثأت ةيداصتقلاا تادحولا فادها قيقحت يف مهسي يلخادلا قيقدتلا نا ثحبلا تاجاتنتسا مها تناكو , ثحبلا تاريغتم نيب ةقلاعلا نايبل رطاخملا ةرادأو اهتءافكو اهتيلعاف نيسحتو قيقدتلا عقوم زيزعت ىلع لمعلا تايصوتلا مها تناكو امك, ةمكوحلا تايلمعو ةباقرلاو قيقحتل رارمتسأب ئراوطلا ططخ ثيدحتو ةبقارمو ةحضاو تازفحم ءاشناو ةلمتحم

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Publication Date
Sun Sep 27 2020
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of an Education Program on Nursing Staffs' Knowledge about Infection Control Measures at Intensive Care Unit in Al-Diwaniya Teaching Hospital
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Objectives: To determine the effectiveness of the educational program on nursing staff knowledge about infection control measures at the Intensive Care Unit in Al-Diwaniya Teaching Hospital.

Methodology: A pre-experimental design (one group design: pre-test and post-test) was used. This study was conducted in Al-Diwaniya Teaching Hospital for the period from ( 20th February to 5th March, 2020) on a non-probability (purposive) sample consisting of (25 nurses) working in ICU. A questionnaire was built as a data collection tool and consisted of two parts:

First part: The demographic characteristics of the nursing staff (age, gender, level of education, years of experien

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