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The effect of the law of amending the unified pension law No. (26) of 2019 on the size of tax revenues An applied research on a sample of Iraqi public universities: أثر تطبيق قانون التقاعد الموحد رقم (26) لسنة 2019 على حجم الايرادات الضريبية
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The contribution rate of tax revenues in the federal budget is very small compared to the rate of contribution of oil revenues and this leads to negative repercussions on the Iraqi economy and the budget becomes a prisoner of high and low oil prices, and this is a problem that needs to be studied to know the extent of the impact of economic and political decisions on the size of tax revenue and The research goal is determined in studying the effect of amending the Unified Law No (26) of 2019 on the size of annual tax revenues .                                                                                          

There is a question that needs to be answered in research, which is:

Will the new retirement law lead to a decrease in the amount of tax revenue in Iraq? It was concluded that the decrease in the legal age for teaching in Iraqi universities, the sample of the research will lead to a decrease in income tax revenues and then to a decrease in the revenues of the public budget, and The research has reached the amount of this decrease and what it will bring to the state budget upon retirement and the date of teaching instead in relation to salary only.                                                                                          

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Publication Date
Sat Jan 13 2024
Journal Name
Journal Of Al-rafidain University College For Sciences ( Print Issn: 1681-6870 ,online Issn: 2790-2293 )
بناء انموذج لدراسة تأثير بعض المتغيرات على تلوث الهواء لمحافظة بغداد للفترة (2019-2017)
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يعتبر التلوث احد المشكلات المهمة التي تواجه البشرية في الوقت الحاضر نتيجة للنشاط الإنساني المتزايد في مجالات الحياة المختلفة وتوجد أنواع مختلفة من اشكال التلوث، ويعتبر تلوث الهواء احد مظاهر التلوث خطورة، لذلك اجريت بحثا باستعمال انموذج الانحدار اللوجستي حيث يعتبر من النماذج الكفؤة والملائمة في عملية تحليل البيانات الوصفية ثنائية الاستجابة، وانموذج بروبت الذي يشبه أنموذج اللوجستي الثنائي في طبيعة ا

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Publication Date
Thu Aug 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the sustainability of the public debt in light of the volatile oil revenues in Iraq for the period (2005-2015)
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Abstract

This study deals with the fluctuations of oil revenues and its effect on the public debt. This can be studied through the indicators of debt sustainability, the financial, and economic indicators which express the risk of debt. The study focuses on clarification of the public debt path and its management both domestic and foreign. The sustainability of debt takes an important role according the macroeconomic variables. This study stresses the relationship between the rental economy in Iraq and the risk of the public debt, it is very important to work high oil prices, and on investigating during high work to establish a fund to support the budget deficit. This will reduce future risks arising from the use of publi

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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
The Impact of Applying Mind Mapping Technique as a Pre- Writing Tool on EFL College Students in Essay Writing
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Based on the assumption that the more teachers know about brain science, the better
prepared they will be to make instructional decisions.
Mind Mapping is a powerful tool for assisting any form of writing. Language is an
important device and a very beneficial means for human being to communicate with other
people .Writing is one of the language skills that will never be left in education.
The study aims at investigating the Impact of applying mind mapping technique as a prewriting
tool on Iraqi EFL college students in essay writing. To do so, 60 EFL college students
were divided randomly selected and divided into two groups experimental and control. Prior
to treatment, participants of the both groups were given a

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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring Operational Risk on according to International Requirements: An Applied Research in Bank of Baghdad- Private Shareholders Organization
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This research aims to study and evaluate the reality of the Iraqi banks in terms of how they cope with the risks of the banking business, specifically banking operational risks, and to develop a model integrated to define, identify, measure and mitigate the impact of these risks on according to the Basel Committee requirements II about the dangers of Alchgal.uchir major search to the presence of weak results in the Iraqi banks in understanding and defining and measuring operational risks and not hedged properly, which avoids those banks operating losses as well as the results show there is a shortage in the equation of capital adequacy applied by the Iraqi banks because of non-observance of the minimum capital required to counter the ris

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
"The relationship between the profits management and profits quality and their impact on users of accounting information (A comparative study of a sample of banks listed in the Iraqi market for securities)
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The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

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Crossref
Publication Date
Fri Jan 01 2016
Journal Name
Al–bahith Al–a'alami
The Influence of Turkish Soap Operas in the Behavior and Trends of the Iraqi Audience (A Field Study on Iraqi University's Students)
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This research seeks the effects of dubbed Turkish TV series on Iraqi audiences. The chosen sample is about 600 Iraqi students at Baghdad and al-Anbar Universities. This study consists of four sections: section one deals with the theoretical framework of the study. Section two studies the dubbed Turkish TV series. The third section explores the role of mass media in forming tendencies, and the last section seeks the field study by analyzing the tendencies if Iraqi viewers of these series.
The goal of this study is to know the role these series played in affecting the behavior and attitudes of Iraqi people and how it can change their morals.
The research ends with the number of results like the negative effect of these series on the

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Crossref
Publication Date
Mon Jun 28 2021
Journal Name
Journal Of The College Of Education For Women
The Effect of Natural Factors on the Cultivation and Production of Sesame Crop in Al-Qadisiyah Governorate: كوثر ناصر عباس
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Sesame crop, one of the very important oily, industrial, and summer crops that is economically important, has been investigated. The plantation and production of this crop has been studied in Al-Qadisiyah governorate during 2003-218. This is because this governorate is well-known by sesame plantation. Such a study helps to know the geographical distribution of sesame agricultural season in 2017-2018, and explore the most important natural factors that affect its plantation. Different research approaches have been adopted based on that facts that need to be met. A field study approach has been used in studying sesame crop descriptively and conceptually, shedding light on its nutritional and economic importance. Moreover, a descriptive com

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Application of Multi-Objective Optimization on the basis of Ratio Analysis (MOORA) Method
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The paper aims is to solve the problem of choosing the appropriate project from several service projects for the Iraqi Martyrs Foundation or arrange them according to the preference within the targeted criteria. this is done by using Multi-Criteria Decision Method (MCDM), which is the method of Multi-Objective Optimization by Ratios Analysis (MOORA) to measure the composite score of performance that each alternative gets and the maximum benefit accruing to the beneficiary and according to the criteria and weights that are calculated by the Analytic Hierarchy Process (AHP). The most important findings of the research and relying on expert opinion are to choose the second project as the best alternative and make an arrangement acco

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Crossref
Publication Date
Wed Nov 05 2025
Journal Name
Al–bahith Al–a'alami
"THE COMMUNICATOR AND THE FACTORS INFLUENCING HIS JOB IN UNIVERSITY PRESS": " A survey study of the managers of administrative departments of public relations and media at Iraqi Universities. "
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The research problem lies in the lack of accurate scientific perceptions concerning the reality of the communicator and the factors influencing his job. The research is aimed at introducing the communicator in the university press, clarifying the obstacles facing him, and uncovering the level of his job satisfaction and his visions of developing his work.

The researcher adopted the survey method in the collection, analysis, and interpretation of the data using a questionnaire.

 A set of results and conclusions has been reached, most importantly are:

 

*The communicator performs multiple missions including writing, editing, and collecting info

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Crossref
Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Influence of Organizational Power on the Achievement of Entrepreneurship for Business Organizations An Analytical Study of the Views of a Sample of Managers in the Iraqi Ministry of Education
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This research aims to study the influence of organizational power on the achievement of entrepreneurship for business organizations. It is an analytical study of the views of a sample of managers in the Iraqi Ministry of Education. The research highlights the contribution that can be made from the knowledge of the theory of business organizations in achieving organizational success. The organizational power of the organization contributes to achieving entrepreneurship in the business environment and achieving a competitive position in the work environment. The research dealt with two variables: the first is the independent variable, the organizational power in its dimensions (Expend Power, Structural Power, Prestige Power). And t

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