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استخدام ادوات التحليل المالي كمؤشرات لتحديد واحتساب ضريبة الدخل: دراسة تطبيقية في الهيئة العامة للضرائب
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A financial analysis tool such as financial rations concentrates on explanation of financial statement and using them in the evaluation of company profiles and fixing taxable profits, by analyzing final calculation, explaining their results and studying relationships between a group of financial lists 'elements in a specific period and the trend of their relationships in percentage from so, financial analysis is considered on important instrument for tax analytical test procedures through studying and evaluating financial data in order to get proper information which is needed to make sure of credibility and reliability of statements submitted by the taxpayer and the satisfaction of the tax analyzer in the credibility of these statements and their accuracy. And in knowing company 'financial situation and result of its activity and measuring and fixing taxable income by scientific way to dedicative a new standard will help to collocate tax income in realistic way can be achieved the satisfaction and credibility in tax settlement of taxpayer and the financial authority.

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Publication Date
Sun Nov 27 2022
Journal Name
Al–bahith Al–a'alami
Gender stereotyping and its relationship to the level of performance of public relations employees
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This article focuses on the relationship of gender to the effectiveness of both women and men in public relations work. Its aim is to identify the extent to which public relations employees are aware of the concept of gender, and to reveal the role of the institution in determining certain roles for both women and men at work, as well as to find out which employees are most effective in public relations activities within the institution.

The researcher uses public relations employees and officials in Iraqi ministries as a research sample to capture the point of view of both parties on the effectiveness of workers in public relations based on the definition of gender. The sample consists of 396 individuals

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Publication Date
Tue Aug 20 2019
Journal Name
Political Sciences Journal
The role of relational general policies in achieving the aims of sustainable development
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شهدت العالم منذ نهايات القرن الماضي وبدايات القرن الواحد والعشرين تطورات دراماتيكية على صعيد الادبيات التنموية ، اذ تحولت التنمية من المفهوم التقليدي الذي اهتم بالنمو الاقتصادي الى رؤية جديدة هي رؤية التنمية البشرية ومن ثم الى التنمية المستدامة التي اعطت للتنمية البعد الانساني وجعلت من مشكلات واحتياجات البشر منطلق لها لتحويل الفرد والمجتمع الى مرحلة جديدة تضمن له العيش الكريم وتحقق معه

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Publication Date
Tue May 16 2023
Journal Name
Political Sciences Journal
Public Rights and Freedoms in the Constitution of the Sultanate of Oman and Ways to Protect Them
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What distinguishes human rights issues is their importance to the international community and their importance to democratic political regimes, because they are the axis of any political regime that seeks to achieve a successful democratic path and a stable state. So, countries that are interested in human rights try to enshrine those rights and freedoms in their constitutions and reinforce their concepts in their laws and legislations. Not to mention its involvement in international conventions and treaties concerned with human rights and freedoms, and this is what the Sultanate of Oman has worked on and confirm in the provisions of its 1996 constitution and its amendments

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Publication Date
Wed Jan 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تقويم نظام الرقابة الداخلية في الشركة العامة لصناعة البطاريات
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The research aims to study and analyze the reality of the internal control system in the company surveyed .       To find out how effective and efficient internal control system , problem – centered research that addressed the performance of the internal control system .

          The research Description applied and the interview Alchksahvi analysis and interpretation of results .         The researchers recommended the need for attention to the training courses and the need for segregation of duties and functions in the main and subsidiary records , taking in to account periodic reconciliations between the lists and financ

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Publication Date
Sun Nov 15 2015
Journal Name
مجلة دراسات ادارية
‫بواعث الفساد وتقنيات مواجهته في المؤسسات العامة - العلاقة والأثر
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كان الفساد وما زال أحد المواضيع الرئيسة التي شغلت اهتمام الباحثين والدارسين في المجالات المعرفية المختلفة بضمنها المجال الإداري نظراً للتأثير السلبي والمباشر لإدارات المؤسسات الحكومية العامة على نجاح برامج وخطط التنمية في تحقيق أهدافها المجتمعية, إذ أن عملية تنفيذ هذه البرامج تقع على عاتق إدارات هذه المؤسسات في إطار التزام العاملين فيها بتحقيق الأهداف والسياسات التنموية العامة للدولة ، وحرصهم على تلبية ا

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Publication Date
Sun Jun 22 2025
Journal Name
Al–bahith Al–a'alami
Public relations of Iraqi companies and their role in the marketing of national products
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based on the importance of public relations in companies, I will discussed the issue of public relations and its role in marketing national products, given what these companies represent of great importance in terms of providing products and services to large segments of Iraqi society, which necessitated the need to search and investigate the role and importance of activities that Provides public relations in Iraqi companies in all categories( public, private and mixed).
the study tables and theirinterpretations, results and recommendations, and the studyreachedseveralresults, including the positive and the negative, the positive including the success in marketing the products by the number of companies in the Fairswhere the level of

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Publication Date
Sun May 08 2011
Journal Name
Journal Of Planner And Development
The use of GIS in the analysis of existing condition of spatial distribution of wire communications network in the city of Baghdad
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The increasing efficiency of the telecommunications network in the city contributes to the increase in spatial interaction between activities (to influence and mutual influence) This study is based on the idea that the upgrading of telephone services provided to citizens are done exclusively through the growth and development of all levels of the service using advanced technologies to know the problems and appropriate solutions in short time and less cost. Thus, crystallized the objectives of the study which was built for the importance of GIS in the planning of services in general, and infrastructure services, in particular, including telephone services, which is represent a point of contact between individuals on the one hand a

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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
The Use Of Computerized Curriculum Individually and Cooperatively In the Achievement of Ninth Grade Students in Mathematics
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The study aimed to investigate the effect of using the intructional computer individually or through the cooperative groups on the achievement of the ninth grade students in mathematics compared to the traditional method. The experimental method adapted three groups out of three schools were chosen, two groups of the students where applied the computer method. The comtrol group used the simple random method, and it used the diagnostic test as tool for the study.The result showed that there is a statistically significant difference between the mean scores of the experimental groups and the control group on the post-test for the two experimental groups.

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Publication Date
Sun Oct 21 2018
Journal Name
Al–bahith Al–a'alami
“Usages of the Youth in the Emirati Society for the Dubbed Turkish Series on the Arab Satellite Channels and the Satisfactions Achieved”
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The research topic is summarized in the importance of studying the measuring the extent of the university youth’s exposure in the Emirati Society to those series and the resulting achieved satisfaction. The most important results and recommendations of the study are as follows: a high rate of the respondents’, sample individuals, exposure to the dubbed Turkish series since it is evident that almost three-fourths of the study individuals watch the dubbed Turkish series,.”. The most significant positive aspects of the dubbed Turkish series are: “they focus on the most important tourist attractions in Turkey” and “ improving the audience›s knowledge and information on the traditions of the Turkish society”. The most apparent

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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Nurses’ Knowledge about Substance Abuse at Psychiatric Teaching Hospitals in Baghdad City
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Objectives: To evaluate levels of nurses' knowledge about substance abuse at psychiatric teaching hospitals in Baghdad city. Methodology: A descriptive analytical study conducts to meet study objectives during the period from 1-11-2014 To 10-5-2015 The study conduct at 4 teaching hospitals in three department (Baghdad Al Rusafa ,Al Karkh, Medical city) they includ Baghdad teaching hospital, Al Rashad teaching hospital, Ibn Rshud teaching hospital , and Al Kadhumeeain teaching hospital which select according to the study. A random sample of 100 nurses are working in teaching psychiatric hospitals , Al Rashad (6

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