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
Drawbacks of Implementing Electronic Management in the Ministry of Education (A sample: Oman Educational Portal) from the Point of View of IT Staff. The study aimed at discovering the drawbacks of implementing electronic management in the Ministry of Education (a sample: Oman Educational Portal) from the point of view of IT staff, and that is by answering the following questions: - What are the main drawbacks (administrative, financial, technical and drawbacks related to human resources) that hinder implementing the electronic management in the Ministry of Education (a sample: Oman Educational Portal) from the point of view of IT staff? - Are there any statistical significance differences at the level (0.05) between study samples on the
... Show MorePraise be to Allaah.
My research has included the following: The field of application of semantics when fundamentalists are the book and the Sunnah. Imam Ibn Hajar agreed with the majority of fundamentalists that what is meant from the year (one word denotes one side on two things onwards), and agreed that the significance of the year specific to the rest of its members is not a definite and definite formulas of the public has the singular known as (the) Astragharism, and the plural known as ( The nationality stating that dumping, pluralism is defined as (add), and nakra, if it occurs in the context of the condition, denial and prohibition, the names of the condition, the connected names, and the word (all - all). And the year in whic
Economics / University of Mosul
Abstract
The spread of the phenomenon of excessive buying in our society, especially for cosmetics, and at the same time increase the marketing deception by the organizations to take quick profit 'and accordingly was identified the problem of research in several questions, including:
Is there a significant effect of consumption culture on marketing deception? &n
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Online service is used to be as Pay-Per-Use in Cloud computing. Service user need not be in a long time contract with cloud service providers. Service level agreements (SLAs) are understandings marked between a cloud service providers and others, for example, a service user, intermediary operator, or observing operators. Since cloud computing is an ongoing technology giving numerous services to basic business applications and adaptable systems to manage online agreements are significant. SLA maintains the quality-of-service to the cloud user. If service provider fails to maintain the required service SLA is considered to be SLA violated. The main aim is to minimize the SLA violations for maintain the QoS of their cloud users. In this res
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The Berber tribes in the Islamic Maghreb and Andalusia had a distinct role in the future of states and entities .The Islamic Maghreb in terms of its stability,downfall,political relations and conflicts among them.Among these tribes was the Banu Yafran tribe, which is the subject of the study.
The study has tackled three important variables on the strategic and organizational level, that are : (Administrative skill, strategic Entrepreneurship and organizational flexibility). Through the statistical analysis is, the research hers have sought to identify the relation among them. The study has been applied on a sample of (44) private banks in Iraq. A questionnaire, which has been designed according to a number of international standards, has been used. It's made of (29) items that cover the three variables to test their hypotheses. A number of statistical tools have been used A number of conclusion have been reached and recommendations have also been suggested.
فقد تناولت في موضوعي هذه الآية الكريمة فقد جاء في هذه الآية تعليم من الله عز وجل لرسوله (ص) فلكل داع الى الله من أمته, اسلوباٌ يدعوا به الناس ومحاجة الكافرين بالقرآن, وفيها بيان من الله عز وجل بأنه سيري الناس في المستقبل بعض آياته في كونه, وهي آيات دالات على أن القران حق منزل من عند الله جل جلاله, وليس من وضع البشر, فالناس عاجز عن معرفة الآيات الباهرات التي سيريها الله عز وجل للناس في كونه , وقد أخبرهم عنها في القرآ
... Show MoreThe health care provided by health institutions and all kinds suffers from many problems, and since the health services provided are related to human life, it is necessary to shed light on this activity and identify the causes of these problems. This research aims to Definition of health institutions (hospitals) Performance audit of these institutions according to the latest indicators, which are the standards of health accreditation for hospitals, specifically the basic standards issued by the Health Care Accreditation Council (HCAC) to reach the level of performance and Knowledge of Constraints that lead to in an acceptable manner consistent with the approved standards. In theoretical and practical study, a number of conclusions were r
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The study aims to demonstrate the importance of instructional methods in teaching Arabic language as a second language or teaching the Arabic language to non-native speakers. The study is in line with the tremendous development in the field of knowledge, especially in the field of technology and communication, and the emergence of many electronic media in education in general and language teaching in particular. It employs an image in teaching vocabulary and presenting the experience of the Arabic Language Institute for Non-Speakers-King Abdul-Aziz University. The study follows the descriptive approach to solve the problem represented by the lack of interest in the educational methods when teaching Arabic as a second language. Accordingl
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