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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
Tue Oct 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Requirements of High Performance Work Systems in Achieving the Entrepreneurship in University Field – Analytic Research in College of Business Administration/ University of Baghdad
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Abstract

The resources-based introduction in the study of business organizations is increasingly dealing in the study of the human capacities and the best ways to develop them and changing the resources of the organization to be essential and competent to face the business challenges. Today’s organizations need crucial practices to face those challenges and the influences of those practices which take into consideration the importance of developing the entrepreneurship inside the organization. Those practices are called “High Performance Work Systems” which is denoted by “HPWS” and defined as the practices of human resources management which help in acquiring func

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Publication Date
Tue Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Organizational Creativity in Enhancing Knowledge Management Processes: survey study for a sample of academic staff members at the Technical College of management / Baghdad)
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In many organizations, employees who have high mental skills are the main source of organizational creativity. When a firm does not put creativity as a goal, cannot stand solid against the competition. Nowadays, knowledge is the path to discover the innovation and creativity aspects, This can assist the firm to stand face to face with competition in the market. The importance of this research comes from detecting and knowing the relation between creativity and knowledge to know and detect the influence of organizational creativity on backing the management of knowledge and determine the final results. The problem of research is to trace the role of organizational creativity on knowledge management processes in order to enable the

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Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation The Efficiency And Effectiveness of The Iraq stock Exchange -An Empirical Study From July 2004 to March 2008–
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 The aim of this study was to provide an overall assessment to the efficiency of the Iraq stocks exchanges (ISE) through specifying well –known models .First, Fama's efficient market hypothesis as a contrary concept to the random walk hypothesis, was performed and it has been found that ISE follows the random process, so the price of the shares can't be predicated on the basis of past information. Second,we use a multifactor model, which so named multiple regression, to explore the link between ISE  and the main economic indicators. our empirical analysis finds that every weak associations exists between major ISE measures and main economic indicators.

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of some of the success factors and product strategies Applied Research in the industrial sector of the Iraqi
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This research deals with the study of the relationship between the success factors as the independent variable and product strategies as the dependent variable , has reacted to these variables to form the frame , which is the research which centered research problem about the extent to which industrial companies the vision and knowledge of Muslim women survive and develop in the business market , which can be expressed about the extent of awareness of corporate success factors and the use of product strategies and what the relationship between the factors and strategies , while expressing the importance of research to make the focus on the product occupies a paramount importance in the industrial sector companies in relation to t

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Publication Date
Sat Dec 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
سلوك السائح ودوره في تحديد النمط السياحي
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المقدمة

تعد السياحة احد مستلزمات الحضارة الحديثة لما تفرزه من آثار ايجابية ودور متميز في دعم الاقتصاد الوطني وتقليل نسبة البطالة وتنشيط الحركة التجارية بين البلدان، اذ لا يمكن ان نتصور وجود بلد متحضر بلا فنادق ولا سياحة وتقديم مختلف السلع والخدمات سياحية التي يمكن ان تسبع الحاجات والرغبات واذواق السياح من خلال  وجود منشآت سياحية تعكس النمط السياحي القائم على اختلاف انواعه

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Publication Date
Tue Dec 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Electronic Payment systems on the Profitability of Banks: An applied research on a sample of Iraqi commercial banks
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Due to technological developments in the Iraqi banking sector, which is the use of electronic payment systems within the banking infrastructure. This has led to speed and accuracy in the completion of transactions, reduced costs, increased revenues and efficiency. This research examines the challenges and risks facing the Iraqi banking sector as a result of its use of electronic payment systems. And show its impact on the profitability of commercial banks. The research was based on the main hypothesis that there is a statistically significant moral impact relationship between electronic payment systems and the profitability of banks. Iraqi commercial banks were chosen as a research community, All Iraqi commercial banks that parti

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Publication Date
Sun Sep 30 2018
Journal Name
College Of Islamic Sciences
صور من المتشابه اللفظي في سورة البقرة
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الحمد لله رب العالمين والصلاة والسلام على نبينا محمد صلى الله عليه وآله وصحبه وسلم اجميعن.

وبعد...

فان من أعظم مظاهر اعجازه البياني ذلك التشابه العجيب بين كثير من آياته ، وقد اكتفيت في هذا البحث عن موضوعين ، وقد بينت التشابه بوصف اللفظي حتى لا ينصرف الذهن الى المتشابه المقابل للمحكم ، وقد اظهر البحث سمة الترتيب ، ولاسيما الترتيب داخل الجملة ، ويتضح ذلك في موضوع التقديم والتأخير بين الجمل في ا

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Publication Date
Sun Nov 20 2005
Journal Name
Al-academy
قراءة في لوح نرجول - من النحت الحضري
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الأسطورة ذلك العالم الغريب المجهول الذي يرويه الناس بعضهم يؤمنون به وآخر يبقى بعيد الصلة عنه ولكن لا يمكن أن يشكك به وبما يعتقد به البعض الآخر، تبقى متوارثة من جيل لجيل حتى تتذكر جزئياً أو كلياً وحسب ثقافة الكائن البشري. وفي معطيات كثيرة نجد الإنسان لا يتوانى أن يوعز تلك الأشياء إلى مجهول مسيطر ومهيمن، يستطيع أن يكون متحرراً من كثير من الالتزامات والإشكالات التي يعاني منها الإنسان، وهو في هذا إنما ينتمي أو ي

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Publication Date
Sat Dec 31 2022
Journal Name
Journal Of Economics And Administrative Sciences
Improving Customer Value Through the Integral of Techniques Quality Function Deployment and Value Engineering
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Health service institutions suffer from challenges resulting from the great changes that our world is witnessing today.  This has affected the value that these institutions add to the patient.

This research aims to identify the effect of integrating each of the techniques of QFD and value engineering for the health services provided to the patient to improve the value for him and thus obtain his satisfaction, which is reflected in the reputation of the surveyed hospitals. To achieve this, the descriptive analytical method was used, and a questionnaire was designed to collect the necessary data, which represents a measure of this research. The questionnaire was distri

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of e-learning standards in auditing in auditing the performance of customer capita: applied research
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                  In light of the corona pandemic, educational institutions have moved to learning and teaching via the Internet and e-learning ,and this is considered a turning  point in course of higher education in Iraq in particular and education in general, which generated a great challenge for educational institutions to achieve the highest possible levels in practices and processes to reach the highest quality of their outputs from graduate students to the labor market that auditing performance by adopting e-learning standards is one of the effective tools that help the management of educational institutions by providing information on the ex

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