Preferred Language
Articles
/
jpgiafs-805
Measuring the impact of internal control on tax performance using balanced score card indicators: An applied research in a sample of the branches of the General Tax Authority in Iraq
...Show More Authors

This research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclusions, most notably the existence of a significant weakness in the risk assessment due to the lack of modern mechanisms and tools to measure, analyze and evaluate risks, in addition to the Authority's reliance on traditional monitoring and follow-up mechanisms in the audit of tax data, as well as the disproportionate number of taxpayers registered in the tax. With the capabilities of the tax authority and its branches

View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Jun 29 2017
Journal Name
College Of Islamic Sciences
Balance and moderation in dealing with the oppressor and the oppressed in the Sunnah - "Applied models")
...Show More Authors

Research Summary

In The Name of Allah Most Gracious Most Merciful

The word injustice and its derivatives were repeated in the Holy Qur’an in several places, approximately (154) times. This is due to the severity of its danger, and that the most dangerous thing that our Islamic nation suffers from in our time is; It is injustice in all its forms and types, so we should all have an honest review of the sincere change in the right direction, and uncover cases of injustice and explain their causes and causes, and work to treat them and rid the wrongdoers of their injustice, and help them to correct their condition. To reveal their grievances and explain their causes and causes, and work to remedy them, and support them and mi

... Show More
View Publication Preview PDF
Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
"Testing Caldor's Hypothesis to Estimate the Relationship between the Industrial Production and Growth in Gross Domestic Product in Iraq"
...Show More Authors

The study aimed to test the hypothesis of Caldor to estimate the relationship between industrial production and GDP growth in Iraq using with Integration Framework  and to determine the causal relationship in the short and long term using the error correction vector model for the period 1990-2016. the results showed a long-term equilibrium relationship between GDP and industrial output, while Ganger causality tests showed a causal relationship in the long run of GDP to output Subliminal thus illustrated the extent of the recession suffered by the industrial sector, which is supposed to be the driving force of the economy and the development and expansion of the productive base of the industry, so this study recommends attent

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
Loqmania commandments in the Koran And its impact in the refinement of the doctrine and morals emerging
...Show More Authors

Luqman's story stated that human instinct, if I was brought up properly, reaches wisdom and inflicts the right to everything. It is to go to worship God and adhere to the satisfaction of morals and high morals that are ordered to meet among human beings in this life, because this worship educates in the soul the most beautiful morals needed by human beings of honesty, honesty and modesty, and the work of good and virtues, and distancing the soul from evil and vices.

View Publication Preview PDF
Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The economic importance of diversifying income sources in Iraq, experiences of selected countries (Norway and Chile).
...Show More Authors

The research dealt with a study of economic diversification indicators in Iraq and an indication of the extent to which economic diversification events are desirable in its sectors because desirable diversification events are truly the best means of targeting a fair distribution of income. The research included studying the experiences of selected countries for Norway and Chile, and studying economic indicators and policies for each of them in order to benefit From these two experiences, the research has concluded that the Iraqi economy suffers from a large concentration of the oil sector, which made the Iraqi economy unilateral in which oil represents 90% according to the Herfindel-Hirschman Index, either for Norway and Chile, i

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
Contribution of Iraqi women in development: from the perspective faculty members to the complex Jadiriyah/University of Baghdad
...Show More Authors

The researchers in this study, which aimed to find out Degree contribution of Iraqi
women in development from the perspective faculty members of the complex Jadriya
University in Baghdad, and the the impact of demographic variables (gender, college, place of
living, school level,) for its contribution.
The study population consisted of some faculty members Jadiriyah compound in
Baghdad's University for the academic year 20012/2013. This study followed a descriptive
approach the field, and the analytical method, the study sample consisted of (250) teaching all
of College of Science for girls and education for girls, and to achieve objective of the study
was the development of a questionnaire, was sure of its sincer

... Show More
View Publication Preview PDF
Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
Psychological Flow and its Association with Psychological Well-Being and Self –Management among a Sample of Fine Artists in Makkah Region Haneen Hussain Daggas
...Show More Authors

Abstract

The research aims to examine the relationship between psychological flow, psychological well-being, and self-management among a sample of fine artists in the Makkah region and its governorates. The research also aims to examine the mean group differences in psychological flow, psychological well-being, and self-management due to demographic variables (sex and years of practicing arts). The sample consists of (110) male and female fine artists. The descriptive correlational approach was performed to collect the data by using the psychological flow scale developed by Payne et al (2011), which was translated by the researcher, the Oxford happiness questionnaire developed by Hills and Argyle (2002), it has t

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 30 2024
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Catalytic Microwave Pyrolysis of Albizia Branches Using Iraqi Bentonite Clays
...Show More Authors

Catalytic microwave-assisted pyrolysis of biomass is gaining popularity as an alternative to fossil fuels due to health, environmental, climate, and economic issues. This study conducted a catalytic pyrolysis process of the Albizia plant's branches using an Iraqi clay catalyst (bentonite) focusing on the variables including the biomass-particle size, experimental time, microwave power level, and the catalyst-to-biomass ratio. The physical and chemical properties of the resulting biofuel were analyzed presented by HHV, acidity, density, viscosity, GC-MS, FTIR for bio-oil and SEM, EDX, BET, HHV, FTIR for biochar. The study revealed that addition of bentonite as a catalyst led to enhanced production of biogas produced from 5% to 45% an

... Show More
View Publication
Crossref (2)
Crossref
Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
Discretionary Punishment (Al-Ta'zir) for the Interest and its Effect in Keeping the Public Regulation A Fundamental Applied Study in the Saudi Arabian Courts
...Show More Authors

Discretionary Punishment, Public Regulation, Interest

View Publication Preview PDF
Crossref
Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The impact of market orientation and the commitment of employees to performance
...Show More Authors

أستهدفت الدراسة اختبار أثر التوجه السوقي والتزام العاملين على أداء المنظمة المسوقة لخدمات النقل الجوي. حيث تم اختيار شركة الخطوط الجوية الملكية الأردنية كمجال تطبيقي.وقد اعتمدت الدراسة في قياس المتغيرات على مقاييس مختبرة وقد تأكد صحتها وثباتها لقياس المتغيرات في البيئة الحالية.  وقد بينت نتائج التحليل الإحصائي الذي استخدمت فيه أساليب إحصائية مختلفة بالاستعانة ببرنامج SPSS))

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Effect Of Using Quantitative Methods Of Demand Forecasting In Improving Of Supply Chain Performance:" Case Study In One Of An Industerial Organization"
...Show More Authors

Objecte The study aims to test the effect of using the appropriate quantitative method of demand forecasting in improving the performance of supply chain of the aviation fuel product ( The study sample), One of the products of the Doura refinery (The study site), By testing a set of quantitative methods of demand forecasting using forecasting error measurements, and choosing the least faulty, most accurate and reliable method and adept it in the building  chain.

Is the study of problem through a starting with the fol

... Show More
View Publication Preview PDF
Crossref (1)
Crossref