The attention of civil society organizations, governments and international non-governmental organizations in recent years has focused on the acute practices adopted by companies with the aim of reducing the tax burden, and the results of these practices have a negative impact on the tax revenues that the state uses to finance public needsThe aim of the research is to measure the impact of the voluntary disclosure of companies on tax planning for the period from 2011 to 2015 and the research community is in the General Tax Authority. The research sample is 6 companies within the private sector in the financial, banking, insurance and industrial fields. The research was based on a special model to measure the optional disclosure, while using a special form. To measure tax planning by relying on the effective tax rateThe results of the research resulted in the absence of an effect of the voluntary disclosure of companies in tax planning and the acceptance of the alternative hypothesis that denies the existence of the relationship between the two variables. The research concluded that the level of voluntary disclosure was weak in the researched companies. They also practice tax planning activities in varying proportions from year to year with a greater percentage in the sector. Industrial and imsuranfe.
This study was aimed to determine the impact of Conocarpus erectus L. compost fertilizer, and some micronutrients on growth and production of potato. This research was conducted at one of the fields of the College of Agricultural Engineering Sciences - University of Baghdad. The experiment was implemented using factorial arrangement (4X3X3) within randomized complete block design with three replicates. Conocarpus fertilizer was represented the first factor with three levels (7.5, 15, 30 ton.ha-1), which symbolized (C2, C3, C4). Chemical fertilizer as recommended dose as a control, which symbolized (C1). The second factor was foliar spraying with three levels of iron (0, 100, 200 mg.L-1), which symbolized (F0, F1, F2). The third fact
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Dumping policy considered as one of the policies occurs severe damages to the developing countries apparently this is happens due to the potential weakness in (productive, technical, legislative, legal institutions) comparing with other developed countries who are members in WTO.
Iraq consider as one of the developing countries that has been effected by the dumping policy, the events in Iraq since downfall of the formal regime, and the allied forces domination of Iraq have all together accelerated in the apace of deterioration , particularly , after the temporary coalition authority has forced Iraq to adopt a free foreign trade policy& exclusion of the state from the market mechanism & to consolidate import and deac
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Purpose: To determine the effect of information technology governance (ITG) under the control objectives for information and related technologies (COBIT) on financial performance is the objective of this study. Additionally, the article seeks to look into the relationships between the factors under consideration. Theoretical framework: Information technology and operational processes are evaluated and ensure their compliance with the instructions of the Central Bank of Iraq. Therefore, the research dealt with a conceptual framework by reviewing the literature on the importance of the COBIT framework in assessing financial performance. Design/methodology/approach: To investigate the effect of information technology; we the valu
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Background: One of the most prevalent procedures in oral surgery is the removal of impacted mandibular third molars, typically accompanied by trismus, edema, and pain. Several methods and biomaterials were implemented to mitigate or avoid these surgical problems. Objectives: To evaluate the efficiency of chlorhexidine gel (WISDOM®) in minimizing postoperative sequelae associated with the impacted mandibular third molar that will be surgically extracted and its role in promoting early soft tissue closure of the surgical site. Methods: The study design was a double-masked and randomized, controlled clinical study that included healthy patients needing the removal of a mandibular third molar through surgery. The participants were rand
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دُرِست العوامل المؤثرة في عدد ساعات تجهيز الكهرباء في مدينة بغداد، وتكونت عينة الدراسة من (365) مشاهدة يومية لعام 2018، وتمثلت بستة متغيرات استعملت في الدراسة. كان الهدف الرئيس هو دراسة العلاقة بين هذه المتغيرات، وتقدير تأثيرات المتغيرات التنبؤية في المتغير التابع (عدد ساعات تجهيز الكهرباء في مدينة بغداد). ولتحقيق ذلك استعملت نمذجة المعادلات الهيكلية/ تحليل المسار وبرنامج AMOS
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This study aimed to develop scale of Selectiv Mutism with pupils of primary schools according to their teachers' view in Baghdad city (Karh and Resaf(.
Children might choose the mutism as the solution to avoid some psychological and social problems that surrounded them. Furthermore, this could consider as a disorder that could effect the child and led him to use the Selected Mutism.
This is supported by the pilot study which was conducted by the researcher on 150 teachers in different primary schools in Baghdad. The results revealed some symptoms were found with children who have selected mutism.
Because of there was no scale was found to measure the Selected Mutism, a scale was develop in order to measure t
... Show MoreIn this research we have tackled the role of Talent management (as a private variable) within (the Talent attraction, the Talent management performance, Talent development and Talent retention) on strategic performance reinforcement ( accredited variable) within its dimensions ( financial perspective, costumer perspective, internal operations perspective and learning and development perspective). The research conducted on sample of some college teachers from two of Sumer's colleges. The research problem represented by the broad organization's competition as well as universities; which led these colleges to investigate it's skillful human staff to meet it's strategic performance.
To meet the aims of
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Given the importance that the Iraqi banking system in general and Islamic banks in particular, there must be effective supervisory oversight of these banks, as supervisory oversight has an essential and effective role in the development and evaluation of the performance of banks, through the application of legal controls and rules. Banking aimed at making sure that its financial centers are safe, protecting depositors' funds, and achieving both monetary and economic stability. This research studied and evaluates the mechanisms and tools used by the Central Bank of Iraq in the supervision and supervision of these banks. Therefore, the research aimed to measure the type and direction of the relationship between the requirements of supervis
... Show More In this research study, I tried to trace the epic effect to learn how it was understood and how it was used. Following the descriptive and analytical approach in the research, the first chapter dealt with a presentation of the methodological framework of the problem, the goal, the limits of the research, the importance and the need for it and the definition of terms, as well as the theoretical framework which consisted of two topics, including the impact of the epic theater on the world theater and the second the effect of the epic theater on the Arab theater, This came by tracing the epic impact on the world stage of the Greeks, the Middle Ages, the Renaissance, and the Arab theater of the twentieth century.
As for the second
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