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.
Television plays an important role in health education development of the consumer, where the health programs offered by satellite channels offering a variety of subjects that deal with human health in general, as do people with some misconceptions health practices either due to lack of awareness or a low level of culture they have is one of the problems that require a search, so the research aims to clarify what the TV play in health education to the consumer through a content analysis of health issues covered by the television health programs and identify health issues positive and negative in everyday human life, it has been identified green apple program Broadcast of the channel mbc1 as a model for health programs offered by the Arab
... Show MoreThe images and drawings reduce the intellectual, symbolic and cognitive dimensions inside them that make them an intermediary that imposes itself on the educational method, as they have become responsive to all the needs of the student in the modern era unlike the previous periods. The artistic direction of the illustrations in the scientific books meets the educational and pedagogical needs of the learner and their frame in an illustrative educational method that contributes in developing the student's abilities to benefit from the scientific curricula in the age of scientific and cognitive development.
Here, the researcher finds that the artistic direction of the illustrations lacks the achievement of scientific and technical p
... Show MoreArabic calligraphy has great importance in the printing designs that are often on the written character-based to perform functional goals and to achieve some of the aesthetic values in design work, has led major developments in the field of computer manufacturing and design software for the design and layout to increase to deal with the programmed character for the purposes of typesetting has confronted this Find the Arab character programmed for the purposes of typesetting for the detection of the most important design interventions that underwent the Arabic letter written to turn it into a programmed image intended for the purposes of the printing and typesetting has been addressed in the context of which the theoretical types of
... Show MoreThe Banking Supervision of the most important functions of the Central Bank of Iraq, which he intended to have a strong banking system and a sound and competitive, and exercised control over the banks by inspection bodies to ensure their compliance with the laws, regulations and orders and instructions and the safety of their financial positions.
The research was aimed to release the concept of banking inspection, compliance and problems and obstacles faced by the inspectors, and monitors compliance and down to make recommendations.
Has been reached on a set of theoretical and practical conclusions, including: -
1-confirmed the statistical analysis of the answers to the research sample the importance of the role o
... Show MoreThis study aimed to recognize and understand the concept of strategic management accounting (SMA) and how it's the effect on the competitive advantage for industrial companies in Jordan. The study's importance arises due to the lack of Arab studies that dealt with this topic, in addition to the important and vital role of strategic management accounting on companies that represent the artery of the decision-making process, and to identify the benefits associated with SMA technology. The necessary data were collected through the literature review and theoretical study of the references that relevant to the study subject, in addition to a questionnaire developed for this purpose, the study used (124) out of (250) questionnaires tha
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This study aimed to choose top stocks through technical analysis tools specially the indicator called (ratio of William index), and test the ability of technical analysis tools in building a portfolio of shares efficient in comparison with the market portfolio. These one technical tools were used for building one portfolios in 21 companies on specific preview conditions and choose 10 companies for the period from (March 2015) to (June 2017). Applied results of the research showed that Portfolio yield for companies selected according to the ratio of William index indicator (0.0406) that
... Show MoreConsistent with developments emerging environmental and canaccept by Iraq of the opportunities and challenges ahead in many fields,including economic areas, it requires the face of those developments andadaptation by adopting a lot of related concepts, including the concept ofcorporate governance and commitment to its principles, standards andmechanisms, especially those related to the formation of audit committeesand identify the tasks and duties entrusted to its members and terms oftheir independence as well as the rehabilitation of both scientific andpractical manner that is consistent with the interests of shareholders andother stakeholders in the companies, including banks, research sample, theresearch aims to shed light on the conc
... Show MoreThe Economist opinion (views) gathered on the great Importance’s of small enterprise on the production sectors at Developed or in developing countries, statistics indicate that these enterprise represent almost 90% of the total enterprises in most economies in the world.
Many of these enterprises have originated in Iraq since the beginning of last century and the question of financing these enterprises remained an issue facing the most of workers in this sector, because of the peculiarty of which are characterized by which as a lack of financial abilities and the difficulty of obtain the sources of financing in Iraq and considered the enterprise as the guarantor of fulfilling Financial obligations. Afte
... Show MoreThe phenomenon of the social movements of researchers, based on the scope of their influence on political events, and the nature of the wide role played, and its ability to influence, through its activities and various activities and various. It has practiced its activities through new and non-traditional peaceful means, with clear slogans and specific objectives. And was able to mobilize activists from different strata of the Iraqi people, and its categories and social strata. As the demands focused on freedoms, rights, dignity and social justice
The aim of this paper is to determine the role of job engagement in the Iraqi Residency Affairs Directorate and its impact on employees, as the job engagement variable based on the Rich’s model included dimensions of cognitive engagement, emotional engagement and physical engagement. This variable has been studied in the Directorate of Residence Affairs which are one of the specialized directorates in the Iraqi Ministry of Interior. This study relied on a questionnaire as a main tool for measuring and collecting data based on the random sampling method . The sample size included 206 individuals among 400 individuals. However, the respondents were 190 whereas the final
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