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.
The deficit budget, one of the results of increased public spending for their revenues due to the economic pressures imposed by the interest of the economies of those countries from the need to increase government spending in order to revitalize the national economy and accelerate economic growth rates and provide employment to the growing levels of unemployment in those countries opportunities and what is required to address the current debt crisis (borrowing), which has become a big burden on the governments and the need to move towards the application of austerity spending and tax increases, which inevitably forced those countries will be reflected reduced spending on basic aspects of life and their peoples, particularly earners
... Show More
The present study aims at representing the importance of Quranic readings in the interpretation of the meaning of the Holly Quran in Imam Al Wahidi’s interpretation “Al Wasiet”, declaring its meaning, and eliminating of the paradox which takes place when trying to understand the intention of the Almighty Allah in His Holly book. The study aims at:
1- Defining the paradox linguistically and in terminology according to the formatives or the fundamentalists, the scientist of interpretation and of the Quranic sciences.
2-Reasoning paradox in the Quranic readings: Believing in matters that disagree with the Holly Quran and Sunnis, variety of the subjects in the verses, disagreement of the place and the place for the vers
... Show MoreThe industrial sector of the important drivers of economic activity sectors due to having the capabilities and the potential to qualify biggest contribution to the economic development of the country, which requires the availability of a higher degree of safety in industrial organizations, and the preservation of the lives of employees and workers in emergency situations, and that all the work is not without its dangers, which produces in a year of uncertainty in the possible events get in the future, therefore, reduce the dangers that could be exposed to industrial organizations and management are at the heart of the strategic direction which works to stimulate thinking about the future and respond to the changes that occur in theextern
... Show More
The research aims to reveal the impact of media policy in Iraqi media outlets on the level of objectivity in these outlets. A study from the communicators’ point of view where the researcher used a survey method on the communicators in media outlets to reveal the extent of media policies knowledge as well as the pressures exerted by this policy on communicators in media outlets. It also reveals the extent of their commitment to objectivity, neutrality in dealing with information and the way used to transfer it.
The research sample included (179) respondents from communicators in a range of Media outlets such as (Press, Radio, and Television), The researcher was careful with the diversity of the sample, and
In Iraq, government contributions to the public companies have become a very important aspect which contributes to the survival and sustainability of these institutions as it consider one of the main sources of funding, if not it consider the basis of funding.
According to the vital roles assigned to these institutions to follow up, which usually include important activities in the national economy, the research focused on studying the field reality of the method used in evaluating the stock of total production and purchases of goods for the purpose of selling the strategic commodities of the General Company for Grain Trade. As a result, the aim of this study came to came to highlight&n
... Show MoreThe primary objective of this study is to examine the effects of a do-it-yourself (DIY) technique on the reading comprehension performance of fifth-grade students in preparatory schools. In order to accomplish the objective of this research, it is posited that a null hypothesis can be established, suggesting that there are no statistically significant disparities between the average scores of the experimental group, which is instructed using a do-it-yourself (DIY) strategy, and the control groups, which are instructed using a prescribed method, in terms of their reading comprehension attainment. Developing a pre- and post-achievement test. Both groups have been equalized in terms of characteristics such as parental educational leve
... Show More
(1)
Abstract:
Due to the importance of technology and the accompanying changes of the environment affecting companies that use the technology mainly in their work, especially as most companies live in an unstable dynamic environment, which motivated the researchers to choose the International Company for smart card (Keycard) as a field of research and find ways to them to face Those changes.
The problem of the study was "limited attention to the components of technological change", which included research and development, innovation and information technology, which had an impact on the design decisions of the process (process selection, cust
... Show More
Objectives: The study aimed to determine the effect of chemotherapy on the life style of patients who
receive chemotherapy.
Methodology: A descriptive study was conducted in Specialty Surgery Teaching Hospital, Al-yamok
Teaching Hospital, and Radiation and Nuclear Medicine Hospital in Baghdad for the period from May
2007 to October 2008. A purposive "non-probability" sample of (loo) patients with bladder cancer
who receive chemotherapy where concerned in this study.
A questionnaire fom was constnicted for the purpose of the study and it was comprised of
two parts. The questiormaire consists of (125) items. They include (1) demographic information (2)
assessment of lifestyle dimension. The content validity of the q
Objective: Determine the effectiveness of the Nutrition Education Program upon the pregnant mothers'
nutritional knowledge.
Methodology: ٨ quazi-experimental study was carried out to determine the effectiveness of the nutrition
education program upon the pregnant mother's nutritional knowledge. A non-probability "purposive sample" of
(60) pregnant mother was selected from Al-bayaa' Primary Health Care Center in Baghdad City. These mothers
were divided into two equal groups; study group and control group. A questionnaire was developed as a tool of
data collection for the purpose of the study. A pilot study and follow-up was carried out to test the reliability and
validity of the questionnaire for the period of Octobe