This study showed the basic features of corporate tax in Iraq by showing what was in the Income Tax Law in force .The study aims of this to indicate the role of tax corprates in tax revenue and then the possibility of strengthening the revenue of this tax as an important source of local funding sources in the form that is with him reduce dependence on oil revenues to finance the general budget in Iraq, the risks and the study found a number of conclusions from the most important: that the corporate tax comes in the introduction to the components of the income tax structure in terms of relative importance and formed a revenue source of prime The gross proceeds of the income tax in Iraq, where it contributed to more than a quarter of that outcome average for the period 2005-2010 and more than a third of the contribution of the study proceeds as an average for the last three years of the study period, a mounting indication to the importance of this tax in this area. The study concluded of the number of recommendations that could contribute to strengthen this tax in tax revenue in Iraq.
This research deals with the most important indicators used to measure the phenomenon of financial depth, beyond the traditional indicators, which are called quantitative indicators, which is shown to be inadequate to show the facts accurately, but it may come in the results of a counterfactual, although reliable in econometric studies done in this regard.
Therefore, this research has sought to put forward alternative indicators, is the structural indicators, and financial prices, and availability of financial instruments, and cost of transactions concluded, in order to measure the phenomenon of financial depth.
After using and analyzing data collected from countries the research
... Show MoreThe news media material to any means of mass media, and increasingly
important in TV; what the associated word and image effects, which do different cover events (political, economic, sports, and social .... etc.) directly from the event site and gather the news and do prepared formulation and arranged within the framework provided by the newsletter, as it requires the viewer to provide the public with information about this news correlated; to achieve the greatest gravity following the shapes and styles and technical fees (Alkraveks) during the submission. What we are witnessing today from technological developments help existing staff to cover the news activity quickly and efficiently prohibitivel
... Show MoreThe research aims to identify the impact of the merger of the companies affiliated to the Ministry of Industry and Minerals on their financial profitability since the companies before the merger suffered a rise in losses and the deficit reached very high levels that affected its overall performance and even on the morale of workers as losses are increasing and solutions Efficiency is absent. The problem stems from knowing the impact of the merger on the profitability ratios of the companies. The research field was represented by the companies affiliated to the Ministry of Industry and Minerals (21) companies, while the research sample reached (6) companies after the merger (14) companies before the merger, was based on data The f
... Show Moreالناصر، عامر عبد الرزاق عبد المحسن والكبيسي، صلاح الدين عواد كريم. 2018. إمكانية تبني الحوسبة السحابية الهجينة في الجامعات العراقية : دراسة تحليلية باستخدام أنموذج القبول التكنولوجي. مجلة الإدا
The study aimed to determine the extent of market knowledge in the companies researched, as if market knowledge is qualified to lead the companies researched to achieve marketing performance , for this purpose, formulated hypotheses of the study in three hypotheses, the first major hypothesis "there is a correlation with significance of market knowledge to improve the marketing performance , "while the second major hypothesis, "there is a significant moral influence of market knowledge to improve the marketing performance " these hypotheses targeting to determine the role played by market knowledge in the leadership of companies researched to achieve improvement in marketing perfor
... Show MoreTargeted this study underlined the importance of the adoption of international accounting standards and their impact on the process of tax for settlements to achieve taxation justice the application on a sample of foreign banks investing in the local environment in order to achieve many of the objectives:
- Definition of the concept of justice for settlements taxation.
- To identify the impact of adopting international accounting standards in achieving the justice for settlements taxation.
- To determine the impact of the adoption of international accounting standards in attracting foreign investment.
They are summed up the problem of the study in the light of the nature of the problem and que
... Show MoreThe purpose of the research is to investigate the response of stock prices of companies that issued debt instruments (bonds) listed on the Abu Dhabi Securities Exchange for information content from the Moody's first credit rating announcements for the period 1 January 2005 - 30 May 2017. The study methodology was used to verify the existence of this response by the market and the Market efficiency of the Semi-strong shape. The research focused on testing the impact of the initial announcement.The research showed that there is an influential information content to announce credit ratings in stock prices, with different responses between negative and positive. It was also found that the industrial sectors sample research separately d
... Show MoreThe General Company for Iraqi Cement is regarded as one of the companies that contribute to support the Iraqi economy. It contributes to provide the material of cement which fulfils the consumer and investment need in the markets in competitive prices and not to resort to the importing of the cement from abroad. That would save a great share of the purchase parity of the poor sectors of society. The estimation of production function will contribute to putting the company.
The application functions of the standard production of benefit critical to clarify the actual relationship between production & its components, & allow to clarify the i
... Show MoreCivil society organizations in Iraq have become a community hard case dispensable as the link between the state institutions and their leaders, and between citizens of different orientations and age groups, as it represents the diversity of the terms of reference and understanding of the laws and standards of Universal Declaration of Human Rights, which requires governments to provide supplies president of its citizens to live in dignity, direct and Msasha in the life of society and the dictates we scientific our role in achieving scientific benefit and transfer of expertise to the community has become imperative for the researcher to campaign in the midst of the scientific research of the slogans of those or
... Show MoreThat achieve a level of excellence for the quality of university education cannot be achieved only by uniting the efforts of all employees at the university and active participation by students and by alumni and the labor market and society, however we can say that the administrative and academic university staff play an active role and the largest in achieving equivalent quality of higher education, It should unite the efforts of all employees in the educational institution in order to achieve quality education. It is the concept of quality of education, quality assurance and overall management of the quality of the basic pillars on which it is based university education. That highlight the need fo
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