Preferred Language
Articles
/
jpgiafs-684
الفحص الضريبي على الدخل لتحقيق وعاء مقبول في ضوء تمسك المكلفين بحساباتهم: دراسة تطبيقية في الهيئة العامة للضرائب
...Show More Authors

Examination is a form of tax audits which have been done by tax examiner rests with the General Commission for Taxes is responsible for determining the extent to which the amounts subject to  tax provided  by  the holders of admissions with  the laws and regulations, taxes. So the tax-examination is the major means of tax administration to make sure the fact that tax revenues generated from the imposition of taxes different kinds of direct and indirect search result, the importance of the role played by the (Department of Control and Internal Audit / Audit Division in charge) in charge of auditing the accounts, which may be Maclvoha clung to their accounts and access to the tax base acceptable to the expensive and financial authority in the event of a discrepancy in the calculation of the tax.

     The aim of this research is to achieve a set of goals that a most important use of the tax examination of the accounts in charge at the lack of agreement between the taxpayer and financial authority and the final presentation of the accounts to ensure that the two parties can achieve justice examining the accounts of the taxpayer and protect the rights of the public treasury.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Jan 10 2025
Journal Name
Al–bahith Al–a'alami
International Public Relations (An Analytical Study of the Speeches of US President Barack Obama Addressed to the Arab Countries in Crisis)
...Show More Authors

In the midst of political, cultural and economic fast developments accelerated, the world witnessed, with the accompanied big communication revolutions, many shapes of powers. Those developments were followed by changes in relations of international level.

The most prominent among those developments was the international public relations which became equal to official international relations. Moreover, the international public relations became a complementary element dur to the growth of public opinion and its affection on political regime. Such growth of public opinion pushed the politicians to address it; and try to gain its support.

The US was the first realized the importance of international public relations. Th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Feb 28 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Use Of Artificial Neural Networks In Developing The Role Of Auditor In Discovering Fundamental Errors: An Applied Research In General Company for Electrical Industries and Nasr General Company for Mechanical Industries
...Show More Authors

Artificial neural networks usage, as a developed technique, increased in many fields such as Auditing business. Contemporary auditor should cope with the challenges of the technology evolution in the business environment by using computerized techniques such as Artificial neural networks, This research is the first work made in the field of modern techniques of the artificial neural networks in the field of auditing; it is made by using thesample of neural networks as a sample of the artificial multi-layer Back Propagation neural networks in the field of detecting fundamental mistakes of the financial statements when making auditing. The research objectives at offering a methodology for the application of theartificial neural networks wi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Analsis of politic behavior and its impact on displaying the continuousness of organizational trust mantainance ,applied research of a sample of AL-farouq State Construction contracting company Employees
...Show More Authors

The research aims to know the concept of politic behavior as one of the important behaviours in the different fields and sectors. It is considered to be part of the organizatial work to face the expected  risks. It includes two group of factors personal (self –monitors, locus of control ,expectation s of success, perceived job alternatives)and organizational(promotion ,division resources,role  ambiguity ,democratic decision)studied by the researcher  in the frame of the relationship with the variable  of display  continuous trust matain which includes two variable (build trust mantain, display  trust continuouness)through applied frame by random sample consists of (90)employee  at Farouq State

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Customers emotional blackmail and reduce it the new product- study of the opinions of a sample of customers who deal with peak economy for household items in najaf al Ashraf
...Show More Authors

The challenges facing today's multi-customer and this is due to the multiplicity of products and speed in launching new products so search came to reveal the  reveal the of the new product classification standards through a relationship (good products, low interest products, useful products and products desired) and the customer emotionally blackmail through deportation (fear, obligation and guilt). dentified the problem of the research in several questions focused on the nature of the relationship between the variables of research, and for that outline supposedly to search it expresses the head of one hypothesis and branched out of which four hypotheses subset, but in order to ensure the validity of the ass

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Nov 19 2018
Journal Name
Arab Science Heritage Journal
مصطلح مصطلح (i3-gal2) في ضوء نصوص مسمارية غير منشورة من عصر سلالة أور الثالثة
...Show More Authors

The verbal formula // i3-gal2 //is a commonly form in the written Sumerian economic texts, starting from the early dynastic period (2900-2372 BC), ending with the Ur III dynasty (2112-2004 BC).  This formula has appeared either without infixes, or accompanied by infixes like / in-da-gal2/,  corresponded in Akkadian the formula: ibaššu ,which is  means "to found, to Storage ", As to the formula / da / come to indicate "to found with, to storage with--).

View Publication Preview PDF
Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
Evaluating the Science Experts Program at the Specialized Institute for Professional Training for Teachers in the Sultanate of Oman in Light of the Kirkpatrick Model
...Show More Authors

Abstract

This study aims to identify the degree to which the first cycle teachers use different feedback patterns in the E-learning system, to identify the differences in the degree of use according to specialization, teaching experience, and in-service training in the field of classroom assessment as well as the interaction between them. The study sample consisted of (350) female teachers of the first cycle in the governmental schools in Muscat Governorate for the academic year 2020/2021. The study used a questionnaire containing four different feedback patterns: reinforcement, informative, corrective, and interpretive feedback. The psychometric properties of the questionnaire were verified in terms of validity

... Show More
View Publication Preview PDF
Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
The Teaching Practices of Faculty Members in Northern Border University According to the Brain-Based Learning Theory
...Show More Authors

The present study aims to identify the most and the least common teaching practices among faculty members in Northern Border University according to brain-based learning theory, as well as to identify the effect of sex, qualifications, faculty type, and years of experiences in teaching practices. The study sample consisted of (199) participants divided into 100 males and 99 females. The study results revealed that the most teaching practice among the study sample was ‘I am trying to create an Environment of encouragement and support within the classroom which found to be (4.4623). As for the least teaching practice was ‘I use a natural musical sounds to create student's mood to learn’ found to be (2.2965). The study results also in

... Show More
View Publication Preview PDF
Publication Date
Sun Aug 23 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Development Accounting Rule disclosure by accounting policies in the light of Islamic and electronic banking Activities: Proposal pattern
...Show More Authors

the bank sect for any country  is very important  because  its represent a major  nerve   to feed a verity economic and finance activities .development any state measure by development  banking  sets and its represent  important  factor to investors attract . and because  important  of this subject ,teen accounting rule is a specialized for it .its related by  Disclosures in the Financial Statements Of Banks and The Similar Institutions, its accredit  by auditing and accounting standard  consul in republic of Iraq.in date 10/28/1998.                      &

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
Making Decisions in Academic Department Councils from the Point of View of Faculty Members in the Light of Knowledge Management
...Show More Authors

Abstract

The study aims to identify the reality of knowledge management in decision-making in academic departments from the point of view of faculty members at Blonde University. It also aims to propose mechanisms and suggestions to improve decision-making in the academic departments of the university in light of the management of knowledge. To achieve the objectives of the study, a descriptive method was used, in which a questionnaire consisted of (40) items administered to (137) participants of the faculty members. The results of the study indicated that the reality of the application of knowledge management in the decision-making process showed a high score mean.  There are no statistically significant d

... Show More
View Publication Preview PDF
Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
Social Skills and its Relationship with Self-Regulation of Gifted Students According to the academic Stage and Gender
...Show More Authors

This study aimed at investigating the level of social skills and its relationship with self-regulation among gifted students according to the academic stage and gender. The sample consisted of (417) male and female students at King Abdullah II School for Excellence in Salt, Jordan. Two instruments were used to collect the data; A scale of social skills and a scale of self-regulation. The results revealed that the level of social skills was high among gifted students. There were statistically significant differences in the social skills among gifted students according to their academic stage in favor of the secondary stage and according to their gender in favor of female students. There were statistically signific

... Show More
View Publication Preview PDF