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Tax Audit and Its Impact on Tax Returns Quality
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     The study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing the due tax amount, and consequently raising tax revenues going into the State treasury.    Amongst the most notable conclusions is that tax management represents one of the most important users of taxpayers accounting information, as financial reports and statements the main factors contributing to improving financial reporting

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Publication Date
Tue Oct 23 2018
Journal Name
Journal Of Economics And Administrative Sciences
Factors Affecting Timeliness Issuance of Corporate Financial Reporting Listed Companies in Palestine Exchange (PEX) (An Empirical Study)
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This study examined the relationship between the reporting lag (the timeliness of corporate financial reporting) and several independent variables: (1) Audit reporting lag,(2)Company Size,(3) Profitability of the company,(4)Company Age,(5) Sector Type.(6)Audit’s Opinion,(7) Market Type,(8) Gearing,(9) Concentration of ownership,(10) Audit Firm Size(11)Profit or Loss Company(12) Companies Listed lag on the PEX. In order to achieve the objectives of the study and testing its hypotheses, the data Obtained through actual data of a financial reports, and based on me

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Publication Date
Sun Sep 15 2019
Journal Name
Al-academy
Use of the Iraqi Song in the Orchestral Compositions of Hanz Moomer- (Foug Al-Nakhl) as a Model: فراس ياسين جاسم
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The use of the Iraqi song in the symphony orchestra is one of the pioneering and important works, which carries with it an artistic value of aesthetic specificity in how to use the Iraqi singing heritage. The research aimed to identify the employment of the song (Foug Al-Nakhl) and its works within the Iraqi national symphony orchestra music by the author Hans Count Momer whose works still have a great influence on the authors of the Iraqi orchestra.  The researcher presented a brief introduction to the Iraqi Symphony Orchestra, a brief introduction about the author, and the trends of world music towards heritage. He also talked about musical composition, research procedures and tools, and applying the tool to the selected sample (F

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Publication Date
Thu Dec 13 2018
Journal Name
Arab Science Heritage Journal
الطعام الطعام وآدابه في كتاب بهجة المجالس للامام ابن عبدالبر القرطبي (ت463) (دراسة اجتماعية )
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That God Almighty coast with good things to eat and permitted smug, which did not like Muharram, and the Almighty said: Eat well and do good.

 The Prophet peace be upon him if making him some of his friends food and preen it on as it was their situation at the time and then called him an answer to that, and most people prefer to eat and drink on the other other sanctuary Kalmbus and the audio and others

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Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
اخبار أخبار الزمان في تاريخ بني العباس للخزرجي (ت812هـ) دراسة وتحقيق العصر العباسي الأول
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تحيا الأمم بتراثها فهو الأساس الذي تنطلق منهُ، وما من أمة إلاّ ولها تراث، وهو سر حياتها وديمومتها ، فالأمة العربية الأسلامية لها تراث تليد التي تشرفت بحمل أقدس رسالة سماوية وأكملها لأمم الأرض، فكانت نبراساً أهتدت به البشرية حتى انتشلتها من واقعها المريض إلى أرغد عيش وأقوم خلق وأنبل نفس .

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Degree of the E-Leadership Practice at Princess Nora Bint Abdul Rahman University of the Corona Pandemic
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The study aimed to identify the E-leadership practice at Princess Nora Bint Abdul Rahman University and to explore the obstacles that are facing the leaders in the implementation of E-leadership, in addition to find mechanisms to improve the practice of electronic driving at the university in light of the Corona pandemic. A descriptive analytical approach was used by depending on a questionnaire to collect the needed data. The study sample consisted of (139) heads of departments, attorneys' colleges and support Deanships universities. The study results showed that E-leadership employment recorded a medium to high degree. Especially at university, that publishing decisions electronically and uses technical means in providing its services.

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Distinguishing Shapes of Breast Cancer Masses in Ultrasound Images by Using Logistic Regression Model
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The last few years witnessed great and increasing use in the field of medical image analysis. These tools helped the Radiologists and Doctors to consult while making a particular diagnosis. In this study, we used the relationship between statistical measurements, computer vision, and medical images, along with a logistic regression model to extract breast cancer imaging features. These features were used to tell the difference between the shape of a mass (Fibroid vs. Fatty) by looking at the regions of interest (ROI) of the mass. The final fit of the logistic regression model showed that the most important variables that clearly affect breast cancer shape images are Skewness, Kurtosis, Center of mass, and Angle, with an AUCROC of

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Publication Date
Fri Aug 22 2025
Journal Name
Al–bahith Al–a'alami
the Mission of the Iraqi E-press in crystalizing Public Orientation of Baghdad Towards Local Political Issues.
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This dissertation explores the role of Iraqi E-press in crystallizing the orientations or directions of the public towards the local political issues like (demonstrations, parliamentarian elections, provincial elections, the public budget and its consequences, Iraq’s relations with neighboring countries, Iraqi HOR and its sessions, and the relation of the federal government with KRG). The dissertation’s main problem revolves around a central inquiry: what is the role of the Iraqi E-press in crystalizing the direction of the Iraqi public towards the local political issues?
The dissertation included a number of assumptions; the first assumes the relation of demographic variants (gender, age, social status, education, working status

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Publication Date
Mon Jun 15 2020
Journal Name
Al-academy
Motion picture output in digital commercial advertising: وسام عبد عبد العزيز -نعيم عباس حسن
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Mobile advertising has become the product of an influential actor in the creation of design ideas that attract the recipient, according to the needs of the society and the interactions of the technological technical age, what the technologies of the mock programs do and what corresponds to the expectations of the recipient, and what the design methods achieve of synchronization and sound in which all The research has found ways to address the most exciting and important snapshots and focus on diversity and diversity, formality, image and color, and what the optical degrees and chromatography achieve sought to attract attention, which contributes from the point of view of the researchers in the field of accuracy, clarity, attention and co

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of The College Of Languages (jcl)
The Noun Phrases Used İn Nacati Bey's Divan: Necâti Bey’in Divanında İsim Tamlamalarının İncelenmesi
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The aim of this study is to examine the noun phrases used in Nacati Bey's divan. In this study, we have discussed all kinds of phrases including Arabic and Persian compositions. Because at that time the use of Arabic and Persian compounds was very common.

       In the introduction, I briefly discussed some of Necati's life. I have benefited from valuable resources. Among these, Zeynep Korkmaz, Muharrem Ergin, Fuat Bozkurt and others.

      In this study, I have dealt with the subject and type of noun phrases in detail and one by one. In this divan, Persian and Arabic noun phrases are also included. We have been mentioned and explained in this study.

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Publication Date
Sun Apr 28 2019
Journal Name
Arab Science Heritage Journal
الظواهر الظواهر الاجتماعية في بغداد من خلال كتاب الظرف والظرفاء لابي الطيب الوشاء(ت320هـ)
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 the study of social phenomena in this direction is, the sign of deviousness to the segments of the circumstance with their conditions and circumstances, then pointed to the uniforms that they were adorned by the tortillas as well as shirt Safaf from good linen soft and touched the country and the good and others.

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