Preferred Language
Articles
/
jpgiafs-884
Mechanism of Using of Income Tax in Achievable of Economic Targets in Iraq
...Show More Authors

The present study is concerned with the role of income tax in implementing economic goals in Iraq and treating the problems and pitfalls in the Iraq economy.

The study also aims at investigating the role of income tax in attracting promising favorite effects into economy.

The study was performed on data covering the period (2003 - 2012) with respect to the variables of (income tax, oil profits) as independent variables and (private consuming expenditure, private investmental expenditure, and standard figure of prices) as dependent variables. To analyze these data, a number of statistical descriptive and analytical techniques were used such as (percentage, standard variance, mediums, F test, T test and SPSS). It has been concluded that income tax has only a weak role in supporting economic goals in Iraq due to the entire exclusive reliance on oil. The researcher recommends the reform and systemization of income tax so as to enhance national economy and using it as another source for Iraq's budget instead of depending on oil only which is yoked to international external factors.     

View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Dec 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Blended Learning in Nursing Education at the Middle Region in Iraq
...Show More Authors

Abstract

Objective(s): To evaluate blended learning in nursing education at the Middle Region in Iraq.

Methodology: A descriptive study, using evaluation approach, is conducted to evaluate blended learning in nursing education in Middle Region in Iraq from September 26th, 2021 to March 22nd, 2022. The study is carried out at two Colleges of Nursing at the University of Baghdad and University of Tikrit in Iraq. A convenient, non-probability, sample of (60) undergraduate nursing students is selected. The sample is comprised of (30) student from each college of nursing, Self-report questionnaire is constructed from the literature, for e

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 12 2017
Journal Name
Al-academy
Polarization and the mechanism of communication in the form of industrial products (green)
...Show More Authors

Our research which is under the name "Polarization and Communication mechanism in the formation of green industrial products " The problem of the research focuses in identifying what is polarization and its function mechanisms , by displaying the inventive and creative cases of the designer in how to exploit the industrial products and its recycling process to attract the user and recipient by asserting on the values of beauty of the appearance of the industrial product with the attraction Of the user and the recipient with the new function of that product and how its different from the function achieved by the old product , with consideration of nature and its preservation . The results of the research were as following : The designer e

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the risks of foreign currency positions on the continuity of the economic unit : Applied research
...Show More Authors

The research aims to know the extent of the impact of the risks of foreign exchange centers represented in commitment risks, liquidity risks, and exchange rate risks on the continuity of the economic unit. The research in the light of its presentation of the intellectual, cognitive and applied contributions about the risks of foreign currency centers and the continuity of the economic unit, and represented the research community in the banking sector, and the sample included nine private commercial banks listed in the Iraq Stock Exchange, and they relied on the research on a time series consisting of four years that extended from one year 2017 to 2020. The research problem was the impact of the risks associated with foreign currency cent

... Show More
View Publication Preview PDF
Publication Date
Mon Nov 01 2010
Journal Name
Iraqi Journal Of Physics
Plasma Dynamics and Pulse Shape Rules in Laser Heating of Opaque Targets in Ai
...Show More Authors

A theoretical model is developed to determine time evolution of temperature at the surface of an opaque target placed in air for cases characterized by the formation of laser supported absorption waves (LSAW) plasmas. The model takes into account both plasma dynamics and time variation of incident laser pulse (i.e. pulse shape or profile).Shock tube relations were employed in formulating plasma dynamics over target surface. Gaussian function was chosen in formulating the pulse profile in the present modeling

View Publication Preview PDF
Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
The American vision of the Non-governmental Organizations in Iraq
...Show More Authors

The American vision of the Non-governmental Organizations in Iraq the topic area of that’s paper dealing with Civil Society as concept and practice, its already consider as Western concept and associated with liberalism and political development, they are many definitions of its but most significantly is all organizations, agencies, trade unions and non-governmental institutions, that’s agencies were established after 2003 and received funds from United States and UN development agencies. The non- governments organizations played a significant role as support and develop many cultural, healthy, educational, and social projects, also that’s organizations try to reduction the effects of terrorists actions especially after ISI

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jan 24 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Tax knowledge in compliance costs: Applied Research
...Show More Authors

This research Sought to Determine the Relationship and  impact  between the tax knowledge in dimensions  of the tax compliance costs (monetary costs, time costs, psychic costs) Since the sample included 81 individuals represented by the Executive directors and Financial  and Accountant working in the Joint-stock company,  A questionnaire was used as a tool for data collection and its analysis.  For the purpose of analyzing the research data the statistical package for social science, SPSS. The most important tools used in the statistical analysis are:(standard deviation, and simple linear regression, percentages,  arithmetic mean, Cronbach's alpha, F-test, T- Test). The research found a weakness attenti

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Directorates of the Ministry of Agrarian Reform Iraq in 1958 - 1968
...Show More Authors

After the issuance of agrarian reform first law of 1958 events social economic
accelerating out of sync with political events on the application of the agrarian reform law
issued a government executive branch law number (74) in May 1959 was the introduction of
the ministry of Agrarian reform and the development of a new system of the ministry of
agrarian reform and its department to determine structural ministry the new work started
department of the ministry ptt.

View Publication Preview PDF
Publication Date
Wed Jun 01 2022
Journal Name
Political Sciences Journal
Means of activating the role of civil society institutions in Iraq
...Show More Authors

    The concept of civil society is one of the relatively recent concepts that have emerged clearly on the political and social arena especially in European countries, where it effectively contributes to the process of democratic transformation through the multiple roles and functions that it exercises, and acts as mediator between the state and the individual. Civil society in essence works to bring about change in society whether it is political, economic, social or cultural .The civil society appeared in Iraq after 2003, as is the case with many concepts that entered Iraq and took upon themselves the building of a democratic Iraq .Accordingly civil society institutions are the entity capable of rebuilding the Iraqi personal

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun May 02 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Evaluating the level of performance according to the tax diagnosis TADAT: applied research in the General Tax Authority
...Show More Authors

The aim of the research is to indicate the degree of arrangement of the tax branches discussed and the level of efficiency of their performance according to the dimensions approved in the tax diagnostic tool (TADAT). The checklist has been approved as a main tool in collecting data and information from the tax branches of the General Authority for Taxes and the number (8) branches represented by (Karrada , Karakh Center, Al-Rusafa, New Baghdad, Al-Dora, Karakh Al-Tafim, Al-Kadhimiya, Al-Bayaa),  The statistical program (spss) was used to calculate the weighted arithmetic media, and we reached the research to a number of conclusions, the most important of which were: - Each of the subsections (Karkh Al-Ahram and Karrada) achieved an

... Show More
View Publication Preview PDF
Publication Date
Mon Mar 20 2023
Journal Name
Sustainability
The Economic Impacts of Using Renewable Energy Technologies for Irrigation Water Pumping and Nanoparticle Fertilizers on Agri-Food Production in Iraq
...Show More Authors

While traditional energy sources such as oil, coal, and natural gas drive economic growth, they also seriously affect people’s health and the environment. Renewable energies (RE) are presently seen as an efficient choice for attaining long-term sustainability in development. They provide an adequate response to climate change and supply sufficient electricity. The current situation in Iraq results from a decades-long scarcity of reliable electricity, which has impacted various industries, including agriculture. There are diverse prospects for using renewable energy sources to address the present power crisis. The economic and environmental impacts of renewable energy systems were investigated in this study by using the solar pumpi

... Show More
View Publication
Scopus (2)
Crossref (3)
Scopus Clarivate Crossref