Preferred Language
Articles
/
jpgiafs-921
The impact of voluntary corporate disclosure on tax planning: The impact of voluntary corporate disclosure on tax planning
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Jul 25 2025
Journal Name
Modern Sport
An Analytical Study on the Performance of the Video Assistant Referee (VAR) System in the Iraq Stars Football League
...Show More Authors

The Video Assistant Referee (VAR) is a technology designed to review on- eld decisions through video footage in order to correct clear and critical refereeing errors. It enables the replay of key moments in slow motion to determine the correct naldecision,withcommunicationbetweenthevideoof cialsandtherefereeconductedviaheadset.Thesystem operates under the principle of "minimal interference, maximum bene t," intervening only in essential situations. This study aimedtoassessthecurrent implementationofVARintheIraqStarsFootballLeagueduringthe2023–2024season. To achieve this objective, the researchers employed a descriptive survey method involving a sample of 220 participants, including referees, coaches, players, assessors, academics, a

... Show More
View Publication
Crossref
Publication Date
Tue Mar 21 2023
Journal Name
International Journal Of Interactive Mobile Technologies (ijim)
Study the Effect of Using Google Classroom on the Academic Performance Under the Covid19 Pandemic Using Data Mining Technique
...Show More Authors

— In light of the pandemic that has swept the world, the use of e-learning in educational institutions has become an urgent necessity for continued knowledge communication with students. Educational institutions can benefit from the free tools that Google provide and from these applications, Google classroom which is characterized by ease of use, but the efficiency of using Google classroom is affected by several variables not studied in previous studies Clearly, this study aimed to identify the use of Google classroom as a system for managing e-learning and the factors affecting the performance of students and lecturer. The data of this study were collected from 219 members of the faculty and students at the College of Administra

... Show More
View Publication
Scopus Crossref
Publication Date
Mon Mar 14 2022
Journal Name
Journal Of Craniofacial Surgery
The Effect of The Blue-Violet Light Emitting Diode (Led) Irradiation on the Bleeding and Pain Following Tooth Extraction
...Show More Authors

View Publication
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Sun Oct 19 2025
Journal Name
Lecture Notes In Networks And Systems
Analyzing the Pragmatics of Argumentation in the Arabic Novel Using Artificial Intelligence: An Applied Study on the Granada Trilogy
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Wed Dec 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A Vision to development the Islamic banks that operating under the financial system based on interest: (Iraq Case Study)
...Show More Authors

This paper aims to build a modern vision for Islamic banks to ensure sustainability and growth, as well it aims to highlight the positive Iraqi steps in the Islamic banking sector. In order to build this vision, several scientific research approaches were adopted (quantitative, descriptive analytical, descriptive). As for the research community, it was for all the Iraqi private commercial banks, including Islamic banks. The research samples varied according to a diversity of the methods and the data availability. A questionnaire was constructed and conducted, measuring internal and external honesty. 50 questionnaires were distributed to Iraqi academic specialized in Islamic banking. All distributed forms were subject to a thorough analys

... Show More
View Publication Preview PDF
Publication Date
Wed Jun 01 2022
Journal Name
International Journal Of Research In Social Sciences And Humanities
THE EFFECT OF SPECIAL EXERCISES IN THE DEVELOPMENT OF THE MOMENTARY BIOMECHANICAL STRENGTH OF THE SKILL OF THE TWO REAR AIR CORES ON THE PARALLEL DEVICE IN THE TECHNICAL GYMNASTICS OF THE EMERGING PLAYERS
...Show More Authors

Gymnastics is one of the most interesting games in terms of organizing various world championships and tournaments. Their basic skills and their technical development, especially those with high difficulty levels that rely on basic and complex skills, are the basic skills of gymnastics are the main pillar to be developed and therefore high-difficulty skills will not depend on basic skills, which should reach the stage of the automatic mechanism. Retention) in order to move on to training and developing another skill for the difficulty of movements as well as the smooth flow of performance, ie the degrees of difficulty of each skill specific to your gym and The researcher used the experimental method and The research community determin

... Show More
View Publication Preview PDF
Publication Date
Sat Nov 22 2025
Journal Name
Journal Of Studies And Researches Of Sport Education
The effect of rebound jumping exercises on the development of the special strength of the lower limbs among the players of the National Center for the Nurturing of Talented Sports in the high jump.
...Show More Authors

The high bounce activity according to the fosbery way is regarded as of the difficult sports concerning its way of training and perfection due to hard technique of its performance on one hand and because it depends on the player’s ability to overcome body weight resistance against the gravity. In addition to the strong ability to control the body posture when leaving the land and flying over the barrier. This activity needs to high plosion power at the moment of bouncing and this plosion depends on the period of bouncing, so the two researchers aimed to use a mechanical bouncing platform and an electronic one through several training by one foot and both feet in different directions and positions in order to reduce the time of bouncing an

... Show More
View Publication
Publication Date
Tue Aug 18 2020
Journal Name
Journal Of Mechanics Of Continua And Mathematical Sciences
THE COMPARISON OF THE METHODS ESTIMATING THE FRACTIONAL DIFFERENCES OF PARAMETER AND ITS DEPENDENCE ON ESTIMATION THE BEST LINEAR MODEL OF TIME SERIES IN THE ENVIRONMENTAL FIELD
...Show More Authors

View Publication
Crossref
Publication Date
Sat Nov 22 2025
Journal Name
Al–bahith Al–a'alami
Persuasive Sentimental Method in the Electronic Newspapers of Terrorist Organizations - A research drawn from a Master Degree thesis
...Show More Authors

The paper probes into minute identification of the data of the methods followed in the electronic newspapers that aim to promote terrorist organizations like Al Qaeda and ISIS to draw emotional empathy and sympathy with them.
The paper aims at identifying:
How emotional empathy was utilized by terrorists in E-newspapers.
How useful utilizing emotional empathy was in attracting supporters. The sample that is used in the paper is based on the opening articles of E-newspapers that propagate Al Qaeda and ISIS, e.g. (Sawtu el jihad) “The Sound of Fighting in the Name of God”, (Mua’skar el Battar wal Shamikha wal Khansaa) “Camps of Al Battar, Shamika, and Khansaa”, “Inspire” and (Thurwatu el Sanam, Dabiq, and Rumiyah)

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Aug 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Measure the level of banking performance in accordance with the e-marketing and total quality management requirements
...Show More Authors

Acquires Find importance of the overall quality and e-marketing management have become important factors in evaluating the performance of banks, which are related to the life of the community intimately, so it is important that the banks applying comprehensive quality and e-marketing management requirements in order to maintain their performance and determine their level, as well as the manifest importance of research in part, practical linking the requirements of total quality management and banking performance on the one hand and between the e-marketing and performance banking on the other hand, through the provision of scientific bases that can be based on the banks in question, as it kicks off the research problem in that mos

... Show More
View Publication Preview PDF
Crossref