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
Thu Jun 29 2017
Journal Name
College Of Islamic Sciences
The illusion of al-Tabarsi in the kunya of Abi Jaafar in the interpretation of Majma' al-Bayan
...Show More Authors

 

The persons who Allah Ioves them in the holly Quran

Objectivity Study0Dr 0muyad Turky Ali 

Allah men tioned in Auran the loving of benevolent and who Allah loves him gave him everything 0the loving of benevolent came fist and after that the loving of justice who remove injustice and after that loving purified and in noeent 0After that mentioning loving of Knighters ( fighters )The eharity with money and to clear up the justice and loving purified is a reason of accessing paradise 0 

View Publication Preview PDF
Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The Information Effect in Iraqi Universities: The Information Effect in Iraqi Universities
...Show More Authors

Abstract:
This research (The effect of information in Iraqi universities) wants to
explain the aims and the opinions of Iraqi universities lecturers during the
globalization era and information technology .
The results we have got about using the computers by the lecturers of
Iraqi universities just in illustration and statistic as depends on there works

View Publication Preview PDF
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Participatory Budgeting in Improving Performance in light of Covid 19
...Show More Authors

The current research aims to analyze the role of participatory budgeting in improving performance, especially during crises such as the Covid-19 crisis. The research used the descriptive analytical method to reach the results by distributing 100 questionnaires to a number of employees in Iraqi joint stock companies and at multiple administrative levels. The research came to several important conclusions, the most important of which is that the bottom-up approach to budgeting produces more achievable budgets than the top-down approach, which is imposed on the company by senior management with much less employee participation. Additionally, there is a better information flow from the lower levels of the organization to the upper management

... Show More
View Publication Preview PDF
Publication Date
Sat Jan 01 2022
Journal Name
مجلة القانون للدراسات والبحوث القانونية
كفالة الحق في الملكية الخاصة في اطار فرض ضريبة العرصات
...Show More Authors

ان الضريبة المفروضة على المكلف يجب ان لا تكون قيدا على حق الملكية الخاصة

Preview PDF
Publication Date
Sat Jan 04 2020
Journal Name
عين شمس
العدد الإيقاعي بحث في مفهوم الكم والزمن في فلسفة الايقاع
...Show More Authors

Publication Date
Mon Apr 03 2023
Journal Name
Journal Of Educational And Psychological Researches
The Role of Digital Repositories in Developing Teacher Performance in the Primary Stage
...Show More Authors

Abstract

Digital repositories are considered one of the integrated collaborative educational environments that help every researcher interested in developing the education and educational process. The learning resources provided by the repositories are suitable for every researcher, so digital information can be stored and exchanged by ensuring the participation and cooperation of researchers, teachers, and those who are interested, as well as curricula experts, teachers, and students, to exchange each other’s experiences in constantly updating that information as a reason for developing their performance in education. This reveals the importance of the role of educational digital institutions by providing and

... Show More
View Publication Preview PDF
Publication Date
Wed Dec 31 2014
Journal Name
Al-khwarizmi Engineering Journal
Energy Saving of Heat Gain by Using Buried Pipe Inside a Roof
...Show More Authors

Abstract

    This work deals with a numerical investigation to evaluate the utilization of a water pipe buried inside a roof to reduce the heat gain and minimize the transmission of heat energy inside the conditioning space in summer season.     The numerical results of this paper showed that the reduction in heat gain and energy saving could be occurred with specific values of parameters, like the number of pipes per square meter, the ratio of pipe diameter to the roof thickness, and the pipe inlet water temperature. Comparing with a normal roof (without pipes), the results indicated a significant reduction in energy heat gain which is about 37.8% when the number of pipes per m

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 23 2018
Journal Name
Arab Science Heritage Journal
الفكر الفكر السياسي في كتاب الفخري في ا دَاب السلطان
...Show More Authors

Collection Ibn al- Tqtqy in his book Emeritus of Arts Bowl and Islamic countries, between politics and ethics, as it included a set of tips and moral values related to the measure of political and submitted to the kings and princes

View Publication Preview PDF
Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Leadership Skills and their Impact on Strategic Planning: Applied Research in the Iraqi Ministry of Planning
...Show More Authors

The present search addressed the " leadership skills and their impact on strategic planning " Where has the objective of leadership skills and strategic planning of increasing importance at the present time , for being fairly modern topics ,which have a tremendous impact on the success of organizations..                                                                        &n

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Successful international experiences in childcare
...Show More Authors

The first few years of life is the basis for proper human personality and this Made by scientific studies and research need to make all efforts to achieve the early development of children and demonstrated by the efficiency and effectiveness of great success in the educational and developmental programs that have been applied to accelerate the children's growth rate in the various their sides, the current research aims to: identify the most successful international experience in the care and upbringing of children in early childhood has been determined by current research and previous studies manners within the cognitive perspective and dealing with the subject of this research and with respect to the theoretical framework Presented rese

... Show More
View Publication Preview PDF