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Fulfill the Requirements of Financial Authority For Adoption Of Financial statements in determining The Tax Base: بحث تطبيقي في الهيئة العامة للضرائب لعينة من الشركات المحدودة
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The Financial authority is considered as one of  the most of benefited parts from financial statements  which depends on it in process of accounting  in taxes as basis to determine The Tax Base , but no confidence from financial authority part in objectivity of income financial information in them for many of limited companies led to no dependence on them to specify taxation contain & dependence on yearly regulations that issued them. To enhance the confidence of financial authority to these lists must meet its requirements, because the menus Fulfill the requirements of the financial authority increases the confidence in these statements and therefore reliable in determining the tax base. So this research aims to specify basic requirements of financial authority that it should be depended by presented financial statements from limited companies, that may enhance role of these statements in process of taxation accounting as a basis to specify The Tax Base.                                                                                                                          

 

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Relationship Between Competitive Intelligence and Entrepreneurial Performance By Centralizing Strategic Vigilance: Field study of a sample of National colleges in Iraq
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The aim of this study is to highlight the relationship between competitive intelligence and Entrepreneurial Performance by centralizing the strategic vigilance of a sample of civil faculties in Baghdad. The sample of the study was targeted at 10 Iraqi civil colleges, which consisted of (133) members of the faculty council of the faculties, the search data was collected using the questionnaire form as the main research tool. The results showed that the correlation and influence of competitive intelligence and strategic vigilance in the Entrepreneurial Performance, as well as the role of strategic vigilance as an intermediate variable between competitive intelligence and Entrepreneurial Performance.

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Publication Date
Wed Mar 02 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of a Training Program Based on Employing the Educational Portal in Developing the Skills of the Administrative Body in Basic Education Schools in Dhofar Governorate
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The objective of the study was to identify the effectiveness of a training program based on the employment of the educational portal in the development of the skills of the administrative body in the basic education schools in Dhofar Governorate. To achieve the goal, a training program was designed that includes the skills of the educational portal to be met by the administrative body and measuring its effectiveness. A questionnaire to identify training needs, and a notecard to evaluate performance. The study sample consisted of (70) individuals of the administrative staff. The researchers used the descriptive-analytical method to identify the training needs, design and build the training program and the experimental method for applying

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Publication Date
Sun Aug 24 2025
Journal Name
Modern Sport
Determining standard levels to test the strength endurance characteristic of speed for basketball players for juniors aged under (16) years
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Publication Date
Sun Jun 02 2019
Journal Name
Journal Of The College Of Languages (jcl)
European Loanwords in Modern Persian: واژه های اروپائی دخیل در زبان فارسی نوین ( بحث و بررسی در حوزه¬های معنایی )
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The movement and broadening of foreign and European words into Persian is a topic within historical linguistics. Such changes are semantic, phonological

Since many of these European loanwords into Persian took a remarkable space within Persian dictionaries, and became an indispensible part of the language, a study of the original languages of these loanwords may identify the enormous effect of those languages upon Persian, being a receptor language, and may refer to the liveliness.

Among the important factors which helped the movement of various loanwords into Persian are:

  • Geographical: this is seen via contact between Persian people and those neighboring people, specifically those speaking Ara

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Publication Date
Tue Sep 27 2022
Journal Name
Al–bahith Al–a'alami
CREATIVITY IN THE TELEVISION ADVERTISING MESSAGE AND ITS EFFECTIVENESS IN ATTRACTING THE ATTENTION OF THE RECIPIENT: (A research drawn from a Degree thesis)
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Declaration has become today has an important and active and influential role in the recipient public life، and are concentrated advertising on the creativity component manufacture to attract his attention toward what to be announced from a variety products، and is dominated by television commercials tempo and imagination، and display them a variety of ways catches the attention and an impressive simulates the their senses of hearing and sight، to influence in the receiver and the public paid for purchase.

Through it crystallization the subject of our research on the importance of creativity in television advertising and effective for attracting the attention of the publi

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Determine the optimal policy for the function of Pareto distribution reliability estimated using dynamic programming
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The goal (purpose) from using development technology that require mathematical procedure related with high Quality & sufficiency of solving complex problem called Dynamic Programming with in recursive method (forward & backward) through  finding series of associated decisions for reliability function of Pareto distribution estimator by using two approach Maximum likelihood & moment .to conclude optimal policy

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A proposed model program to audit the contribution of municipal institutions to achieving the environmental dimension of sustainable development "applied research"
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Abstract

               The research aimed to prepare an audit program focusing on the activities of municipal institutions related to the environmental dimension as one of the dimensions of sustainable development, and applying the program for the purpose of preparing an oversight report related to assessing the impact of the activities of municipal institutions on the environmental reality as the main channel through which municipal institutions contribute to achieving the part related to it. Among the requirements of sustainable development, the proposed program was prepared and applied to the institutions affiliated to the Directorate of Mu

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Audit bank credit risk in accordance with international auditing standards: Applied research at Rafidain Bank, Public Administration - Baghdad
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This research dealt with the subject of auditing bank credit risks in accordance with international auditing standards and aims to develop procedures and design a credit risk audit program in accordance with international auditing standards and demonstrate their impact on the truth, truthfulness and fairness of financial statements and on their overall performance and continuity in the banking sector Its importance lies in relying on international auditing standards to assess and measure bank credit risk and its impact on the financial situation as well as the ability to predict financial failure. A set of conclusions have been reached, the most important of which is that the bank faces difficulties in measuring credit risk in accordance

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The Industrial Buyer Behavior
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This research  deals with study and analyze the industrial buyer behavior and identified its objectives by determine the nature of  selection  the members of the purchases committees and determine the role of  the purchases committees to provide requirements of the educational and scientific process and knowledge Impact of the factors  ( environmental  , organizational , social , and individual ) and positions of the purchase in the behavior of the members of the purchases committees and starts the importance of research in it helps university administrations in the correct choice for the members of the purchases committees and gives a picture of professional conduct professional who is supposed to b

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Publication Date
Wed Oct 30 2024
Journal Name
Iraqi Journal Of Science
Determining the Relationship between the Crescent Visibility Factors and the Coordinates of the Sun and Moon
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The study of the relationship between the coordinates of the sun and the moon with the crescent visibility factors has not been previously treated in a detailed and accurate way in  research and previous studies, despite its religious importance. Accordingly, this paper aims to study the relationship between the crescent visibility factors (age, lag time, elongation (ARCL), arc of vision or relative altitude (ARCV), relative azimuth (DAZ), and crescent width (W), with coordinates of the sun and the moon), and how it varies during the day of the crescent's observation. In this paper, Matlab programs were designed to calculate the ecliptic sun and moon coordinates (λ, β) and in the presence of all perturbation impacts (planets), th

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