The importance of the current study lies in the importance of the Tax policy that being considered one of the most important tools working on fulfilling the social, financial and economic goals and improving the investment environment in the country to become having the ability to activate the national economy. The current study has referred that ( Has the tax planning practiced by the Iraqi contribution companies led to increase the far-term tax outcome through getting benefit of the monetary funds and expansion in the economic activities or establishing new economic structures and consequently led to increase the tax? The hypothesis of the current study has indicated that the tax planning practiced by the Iraqi contribution contribute into encouraging the investment and new projects . The research aims toexplain the concept of the tax planning and its strategicimportance, and to what extent it depicts policies of expansion in investment. The research has concluded set of conclusions , most importantly, the Iraqi companies have agreed that the tax availability that could be obtained through the tax planning has been considered a factor for attracting the investment through paying attention to the nature of the monetary availabilities. As a result, the investment is considered as a main factor in defying the state's economic center in the short-term an the main reason of the economic growth lies in creating jobs opportunities and production increase , technology development and exports expansion . Along withthe currencies ' entry. Thus, all these factors reflect positively on the companies ' contribution into the economy growth and taxplanning increase. Most important recommendations lie in the contribution of Iraqi companies to pay attention on the tax planning for reducing the tax regulations based on laws and achieving more profits and monetary availability to be used in fields of expansion and to open specialized companies or branches in and outside the country as to secure its work continuation and competition.
The present study addressed "Performance Appraisal of Human Resource Management and Its Effect on Achieving the Organizational Success", for the topics of performance appraisal of human resource management and the organizational success gained an increasing interest being relatively important and modern topics which had a great effect on the future of organizations.
The study aimed at revealing the pattern of appraising the performance of human resource management for the study sample, and whether it was qualified to lead the ministry towards the organizational success, for this purpose two main hypotheses were formulated: 1) there is a positive significant correlation between both variables: performanc
... Show MoreThere is a set of economic factors that affect the rationalization of decisions on unexploited resources within the economic unit and here determines the problem of the search for the question of what economic factors cause the emergence of asymmetric costs, and aims to identify these factors in the costs of adjustment to resources, change in The size of the activity of the economic unit, the general trend of sales change in the previous period, and the economic level of the country. Rh measure the impact of these factors on economic unity, and taking into consideration the impact when formulating decisions.
The objective of this research is to know the extent to which Iraqi and Arab companies apply the criteria of accounting for sustainability and disclosure, as well as to analyze the content of the annual financial reports of the companies listed in the financial market to determine their compliance with the Sustainability Accounting Standards Board )SASB(. Annual Report The commitment of telecommunications companies to implement sustainability issues related to the standard of telecommunications services reached a general average of (54%) for the sample of the research sample. This means that there is a degree of admissibility in applying the standard. As well as the highest level of reporting to the criterion of the (Jordan Telec
... Show MoreThe aim of the research is to identify the extent of the ability to ensure the integrated reports by the auditor in verifying the credibility of these reports, and their implications for the benefit of all parties dealing with the economic unit, as well as measuring the impact of the assurance procedures followed by the auditors and their role in confirming these reports.
The research methodology was designed after studying the previous literature related to the research variables, and then the relationship between these variables was tested, through the use of a questionnaire list. A questionnaire targeting the community of auditors in the local environment, and the results of the study wer
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While practicing of International business particularly that centered on foreign direct investment, let on one side, to achieving objectives of transnational corporations specially that represented in continuous pursue to improving its cash flows and maximization of stockholders wealth which is considered the most important objective to the transnational corporations, but in the same time its lead, on other side, to increasing the foreign exchange risk exposuring these corporations. So, the transnational corporations (TNCs) struggling to make strategies which are dealing in smart way, with this risk and its management in way that enable to avoiding risk comple
... Show MoreThis study measures the indicators of social and environmental performance of the contents of the administration's prepared reports on its social and environmental performance by comparing the actual performance with the indicators set within the standards of the Global Reports Initiative (GRI), In preparing this research, the researchers relied on studying the criteria of the Global Reporting Initiative, which aims to achieve a high level of performance disclosure under sustainability, In light of contemporary global trends towards achieving sustainable development and its disclosure and the orientations of economic institutions and units in different countries towards emphasizing the extent of commitment during practicing its a
... Show MoreTolerance and its impact on building society
Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of Messengers, Muhammad and his family
The good and pure and after his companions
God Almighty said: ( ) Do they not contemplate the Qur’an? If it had been from other than God, they would have found in it much discrepancy. God Almighty has made the well-being of people and their lives linked to faith in it. So what is the need of people today to return to the Book of their Lord so that they may return to the right path that God intended for His servants so that they may attain sustenance? Security and the good life. How could it not be, when many of the nations of the world no longer see security or stability because their leaders and politic
... Show MoreBecome organizations today can not withstand the competitive challenges and constant change in the business environment , as well as the pressures witnessed by the Iraqi environment , especially in recent years such as the opening of the market which increased ambitious organizations and desire to secure the experiences superior to the survival and expansion of the competitive environment , prompting attention to the subject of vital contemporary is emotional Marketing and measure its impact on the customer experience in the sector of the economy is important and is the financial sector , so there is a need to study this term in the Iraqi organizations and try to diagnose the extent of implementation of the study sample emo
... Show MoreThe study aimed to investigate the relationship between empowerment strategies and their impact on the success of enrichment work, it included the dimensions of empowerment strategies (power, knowledge, information, rewards), The dimensions of Job enrichment are (Skill variety, Task identity, Task significance, Autonomy, Feedback). The study was conducted at the headquarters of the Iraqi Oil Ministry in Baghdad and was based on a sample of the leadership of the ministry of managers consisting of 215 people. The data were collected using the questionnaire method based on scientific standards adopted in previous st
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