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.
Strategy Descrtibes How an Organization Matches its own Capabilites With Opportunities in Environment , in Order to Accomplish its Overall Objectives , So That The Organization is Considering Responding to Challenges by Adopting one or More of Strategies, Like Differentioning its Product, or Achieving Cost Leadership.
The Key Role of Management Accountant is to Evlaute The Successful it Has Been in Implementing Organization Strategy.
This Research Target to Explain The Key Role of Management Accountant in Evaluate of Organization Strategy. by Strategic Analysis of Operating Income From Specific Sources Such as Cost Savings and Growth in Stead of Emphasizing Only The Aggrega
... Show MoreThe development of the television industry has led to the emergence of a new type of entertainment program in which producers have abandoned stereotypes in traditional programs, known as (Reality TV show). This type of program has spread rapidly in America, (where there are more than 40 series of these programs), as well as Europe and more than twenty countries around the world, including the Arab countries, where the number of these programs today to about 1000 programs and the number is increasing , Especially with the readiness of the production networks to produce more of these programs for the huge profits they derive from them (because of the high viewing rates and the large number of ads broadcast through them) in return for low prod
... Show MoreThe researcher attempts to diagnose the level of the effect of strategic thinking skills (intuition, meditation, creativity) of the managers in the Ministry of Health in Iraq and some of its institutions in the formulation of human resources management: (selection, training, incentivence , performance appraisal (Recognizing the importance of the subjects studied, and because of the importance of the expected results of th
... Show MoreThis study dealt with the management strategy as an independent variable and the integrated industrial distribution as a variable. The study aimed at finding the integrated industrial distribution that fits with the management strategy in providing the needs of the firm on the one hand and reducing the cost of management that is reflected in increasing its profits.
The researcher selected the data from (130) decision makers in the corporation and used the questionnaire as a tool for collecting data and used a set of statistical tools and tools suitable for the nature of information and were processed using the data analysis system (SPSS version 24) Based on the analysis of the responses of the sample and the test of correlation and
The aim of this study was to assess the nutritional status for samples at the age of 17-15 years. These samples were taken from secondary schools and universities in Baghdad area, 123 of them were male and 261 were female. Data on weight, height and body mass index (BMI) were determined in each individual. Smaller sample of 215 individuals (male and female) from the original sample was taken in order to record their nutritional behavior and daily food intake during the 24 hours prior to the visit through personal meeting using special questionnaire. The results showed that the weight and the height were within the range of the people of neighboring Arab countries, who are in the same age. Beside 44.4- 55.95% of these samples were within t
... Show MoreThis research aimed to diagnose the perception based on Telecommunications of Iraq to the importance of activating knowledge management marketing in possession, as well as Indication of impediments to activate the management of marketing knowledge in the researched companies, also aimed to show the extent of the existence of significant differences in perception based on Telecommunications Iraqi importance of activating the management marketing knowledge in possession. To achieve the objectives of this research, the questionnaire was developed and distributed to a sample of telecommunications companies in the city of Sulaimaniya, was selected on the criterion according to the company's life in terms of seniority in the telecommunication
... Show MoreAn analytical and clinical study has been applied for measure the bioavailability of Zinc in serum of twenty adults healthy volunteers, using flame atomic absorption spectrophotometer (FAAS) at 213.9 nm. The calibration graph is linear in the ranges of 0.25-1.5 μg.mL-1 with correlation coefficient (R) 0.09996)μg.mL1-and molar absorpitivites 22957.76(L.mol1-cm-1.The concentration of Zinc determined in serum of all volunteers before and after administered orally a tablet of 50 mg zinc sulphate, produced by Samara drugs company (SDI). All data were subjected to statistical analysis by calculating accuracy, precision in addition to other parameters. The results indicate that the average maximum concentration (C-max ± SD) of blood zinc was 0.
... Show MoreThe aim of this research is to introduce agricultural insurance, to define financing in the form of salam and the role of agricultural insurance in the prevention of risks to agricultural finance operations in the form of salam by verifying the hypotheses through which to reach the results, including the imposition of risks for agricultural finance in the form of salam, The study of agricultural finance in the form of salm, the deductive approach to the development of the problem of research and hypotheses, and the inductive method to extrapolate the results through analysis and brother The researcher concluded that agricultural insurance works to bridge the risks facing agricultural finance in the form of the ladder in cases of
... Show MoreThe present study is entitled “Problems of Translating Holy Qur’an Antonyms into German: An Analytical Study”. It discusses some of the problems of translating Holy Qur’an verses that contain words so opposite in meaning to another word. The main concern of the study stresses some of the errors in translating the oppositeness of certain words of Holy Qur’an from Arabic into other languages like German, a problem that can be traced back to the fact that such words may have two opposites in meaning, one is considered and the other is completely neglected.
The errors in translating al Qur’an Antonyms can be summarized for several reasons: literal translation, ignorance of the different view
... Show MoreThe aim of the research is to use the data content analysis technique (DEA) in evaluating the efficiency of the performance of the eight branches of the General Tax Authority, located in Baghdad, represented by Karrada, Karkh parties, Karkh Center, Dora, Bayaa, Kadhimiya, New Baghdad, Rusafa according to the determination of the inputs represented by the number of non-accountable taxpayers and according to the categories professions and commercial business, deduction, transfer of property ownership, real estate and tenders, In addition to determining the outputs according to the checklist that contains nine dimensions to assess the efficiency of the performance of the investigated branches by investing their available resources T
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