The tax revenues achieved through projects of transition to private sector are regarded as an important source for using in achieving political, economic and social objectives. Since Iraq is heading towards free market economy, new strategies should be adopted to reform the taxation system from by a qualified taxation management office and to activate the taxation policy and to reconsider legislation in relation to the aware of the legible to the importance of disclosure of their taxable real income in order to arrive at contribution of privatization in the taxation revenues for the important role effect on economic activities. In the light of the above, the research is based upon a hypothesis which stipulates that privatization contributes to the increase of tax revenues. For the importance of the revenues achieved, the research comes to show the contributions of privations through tackled the procedure of study and previous studies, while studied the conceptual framework of the privatization and taxes in general. And the study tackles the leased and established fuel stations and their contribution of privatization in the taxation revenues.
This paper aims to verify the existence of relationships between product innovation and the reputation of the organization. The study problem is that the State Organization for Marketing of Oil (SOMO) system is inflexible in terms of marketing procedures and needs innovative, unconventional methods in innovating its products and improving performance. The reputation of the organization. The importance of the study lies in that it is an attempt to raise the interest of SOMO in its approach to the research variables in order to enhance its competitive position in the future and improve the marketing business environment, which contributes to enhancing the reputation of the organization by product innovation. The study sample
... Show MoreThe research aims to enhance the level of evaluation of the performance of banking transactions control policies and procedures. The research is based on the following hypothesis: efficient transactions control policies and procedures contribute enhancing financial reporting, by assessing non-application gap of those policies and procedures in a manner that helps to prevent, discover, and correct material misstatements. The researchers designed an examination list that includes the control policies and procedures related to the transactions, as a guide to the bank audit program prepared by the Federal Financial Supervision Bureau. The research methodology is
... Show MoreTwo main grand bus national stations in Baghdad ( Alawi-alhila and Bab-almudam) were chosen as examples to determine lead effect on its drivers. This lead came from ethyl tetra lead or ethyl tri lead which used to improve gasoline quality ,so these two stations could be consider as two of the most polluted places due to gasoline burned by hundreds cars located in these stations .The determination of environmental lead pollution was measured in blood and urines drivers. Drivers were divided in two main groups due to their ages ( 30 persons in each group). The first group for men of 22-30 years old. The second group for men of 40-60 years old. Those men were carefully chosen in order to be non-fumiers or non-alcoholics persons because of
... Show MoreAutomatic Programming Assessment (APA) has been gaining lots of attention among researchers mainly to support automated grading and marking of students’ programming assignments or exercises systematically. APA is commonly identified as a method that can enhance accuracy, efficiency and consistency as well as providing instant feedback on students’ programming solutions. In achieving APA, test data generation process is very important so as to perform a dynamic testing on students’ assignment. In software testing field, many researches that focus on test data generation have demonstrated the successful of adoption of Meta-Heuristic Search Techniques (MHST) so as to enhance the procedure of deriving adequate test data for efficient t
... Show MoreThe research aims to reveal the impact of media policy in Iraqi media outlets on the level of objectivity in these outlets. A study from the communicators’ point of view where the researcher used a survey method on the communicators in media outlets to reveal the extent of media policies knowledge as well as the pressures exerted by this policy on communicators in media outlets. It also reveals the extent of their commitment to objectivity, neutrality in dealing with information and the way used to transfer it.
The research sample included (179) respondents from communicators in a range of Media outlets such as (Press, Radio, and Television), The researcher was careful with the diversity of the sample, and
This study aimed to provide a theoretical framework for the impact of the Turkish intervention in northern Syria and the extent of its impact on the relations between the two countries.
It also sought to answer the study's main question: What is the impact of the Turkish intervention in northern Syria on Turkish-Syrian relations during the period 2011-2019 ?.
In this study, the historical method, the descriptive method, and the systems analysis method were used, with the aim of arriving at an accurate and realistic understanding of the Turkish-Syrian relations.
The study reached a set of results, the most important of which was that the Syrian-Turkish relations are based on interests, and that all alliances and
... Show MoreClimate change, together with terrorism, economic depressions, and mass-destructive weaponry, is a source of international phobia for many people. The advancement in technology increases the competition among world powers and economic systems to develop their industrial enterprises. The smoke that emits from the factories, the pollution caused by the industrial projects, the excessive use of green gas result in the increase of global warming and have catastrophic effects on the ecosphere of the planet. Besides, man’s wrong practices even in agricultural matters are exhausting the natural resources of the lands, and they badly affect the ecological diversity and the wellbeing of the humans and non-humans alike. Contemporary feminis
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The research problem Focused about extent adoption of the financial reporting obligations and assets of the deferred income tax attributable to the concepts of accounting theory and whether the tax laws or accounting principles as well as local accounting rules to recognize the obligations and assets of deferred income tax in the financial statements, and what is the impact of the financial reporting of liabilities and assets Deferred tax in the quality of accounting information, and research aims to the statement of the accounting concepts of the theory of financial reporting obligations and assets of deferred income tax, view and analyze the differences in reporting, resulting from a discrepanc
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