In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft Drinks Company and Asia Cell Company. The research aimed to measure the effect of the voluntary disclosure of companies on tax evasion in the companies of the research sample and for the period from 2011 to 2015 through the results of analyzing the level of practice of the searched companies for the voluntary disclosure. The absence of a trace of voluntary disclosure in tax evasion and the research summarized the variation and difference in the rates of voluntary disclosure for companies between sectors. There is no specific or converging level, which means that each company has its own unique policy, culture and awareness of adopting and practicing optional disclosure regardless of the sector in which it operates. And Iraqi private shareholding companies, based on the results of the analysis of the financial reports of the companies, the research sample practiced tax evasion at different rates The most important thing is the adoption of the optional disclosure measurement model proposed in this research as a basis for measuring the optional disclosure, as it is a measure that includes many financial, insurance, industrial and service sectors and activating the role of the supervisory and supervisory authorities, in the forefront of which is the tax administration represented by the General Tax Authority and reducing the opportunities and volume of manipulation in financial reports and imposing penalties Strict and deterrent against those who violate the tax law and infringe on it and try to present misleading financial data by enacting many judicial rulings and high fines
The organization and development of the irrigation system and agrarian reform in Iraq had an impact on the diversity of its methods and uses.
The Arab woman expressed the life of oppression that she suffers from in her masculine environment, as she expressed her linguistic abilities with eloquence and intelligence, as she did not neglect philosophy, wisdom,
كان لسياسات االحتالل دور بارز في فشل مشروع إعادة بناء الدولة في افغانستان، وفي الوقت نفسه تتحمل دول االحتالل المسؤ و لية الكاملة عن بعض هذه ً كبي ارً السياسات مثل عدم التخطيط الجيد لمرحلة االحتالل وإعادة بناء الدول ة، ثم إن جزءا من فشل هذه السياسات يرجع الى البيئتين المحلية واإلقليمية ، كذلك كان للخبرة السياسية والدستورية وللواقع االجتماعي الثقافي األفغاني تأثيرهما المهم في قدرة المجتمع األفغاني ً على قبول
... Show Moreمشكلة البحث :
إن القرآن الكريم هو النور المبين والذكر الحكيم يحتوي على الغاية الأسمى التي تهدف اليها الإنسانية ، فهو روح التربية الإسلامية وهو المنهج القديم الذي تستمد منه فلسفتنا التربوية واتجاهاتها ، (الزوبعي ، 1974: 18)
إن الدين الإسلامي هو نظام الهي
... Show MoreThe research focused on (balanced performance and structural mechanisms in industrial product design systems) by focusing on product development in a manner that is able to meet the human requirements through the effect of smart technology on the systems of product designs and its effectiveness in achieving the design and functional variables that have an effective effect in User and industrial products, correspond to the requirements of the user life at the level of daily interaction. The first chapter ensures the problem of research is the following question: What are the mechanisms to achieve balanced performance in some systems design to fit with the variables B N User and industrial products? The objective of the research was to ide
... Show More
يتركز محور مشكلة البحث الحالي حول مفاهيم أساسية تعكس مكامن القوة في الشخصية الإنسانية وما لها من دور مؤثر على الواقع النفسي والمادي للفرد عموماً وهذه المفاهيم هي صلابة الشخصية، وتقدير الذات,ويتحدد مفهوم الصلابة من خلال مظاهر الشخصية وأسلوبها الذي تتميز به في التعامل مع الواقع وكيفية إدراكها وما تتمتع به من خبرات نفسية وتجارب حياتية داخلية تعكس مدى الوعي بالمستجدات الموقفية التي تصادفها
... Show MorePsychological Counseling Services occupies a high position in the developed countries and that for its psychologist services for different sectors of the community members, and has been popularized until recently the wrong concept of the effect, that the psychological service is provided only to the owners of behavior is normal only, Vantage him neglect to provide psychological services a large segment of the community members who are in dire need of these services.
The counseling service is part of a global social movement seeking to emphasize the quality of life of the human and the emphasis on the value and dignity and the need to live a quiet lif
... Show MoreThis study deals with the region of the Babylon governorate in Iraq during the Proto-Literate and Early Dynastic periods. It is the region of the well- known ancient capital Babylon. The earlier period includes Late Uruk, Jamdat nasr, and the first epoch of the Early Dynastic period. The latter includes the second and third epochs of the Early Dynastic period. The both periods had lasted more than one thousand years (3500-2334 BC
The words in the Holy Qur’an are distinguished by the
accuracy of expression, their elegance, the lightness of their
performance, the harmony of their timbre, as well as the ease of
their pronunciation. We find the coarse words in which the
movement of sounds and the hesitation of the soul are mixed, as
it was distinguished by the abundance of its words indicating the
same meaning without a phenomenon that the reader or the
listener notices
This study was conducted for the purpose of exploring the relationship between positive thinking and academic achievement in art history. And it relates to the student’s personality, intelligence, abilities and economic and social level. The sample of the study consisted of (40) male and female students from the first stage students - Department of Art Education in the Faculty of Fine Arts / Morning Study, A positive thinking questionnaire was applied to them, and the study found that there is no positive relationship between positive thinking and academic achievement in art history.