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
This thesis aims at identifying:
- The level of qualitative efficiency of higher studies students in educational and psychological fields in the colleges of education Baghdad according to the perspectives of both teachers and students.
- The statistical differences in levels of qualitative efficiency of higher studies students in educational and psychological fields in the colleges of education in Baghdad Collegeteacher's viewpoints with reference to the two variables of the scientific title and gender.
- The statistical differences in levels of qualitative efficiency of higher studies students in the educational and psychological fields
يهدف هذا البحث إلى تحقيق مجموعة من الأهداف المرتبطة بدراسة فاعلية العلاج القائم على القبول والالتزام (ACT) في خفض أعراض الوسواس القهري لدى ذوي الإعاقة الحركية، وتتمثل هذه الأهداف فيما يلي: 1. إعداد مقياس لقياس الوسواس القهري لدى ذوي الإعاقة الحركية، والتحقق من خصائصه السيكومترية من حيث الصدق والثبات. 2. بناء وتطبيق برنامج علاجي قائم على مبادئ القبول والالتزام، مخصص لخفض أعراض الوسواس القهري لدى هذه الفئة. 3. التع
... Show MoreThe importance of the jurist concentrated on Abu-Abdullah Mohammad Bin Ismael Al- Bukhary who wrote his famous writing (the great history) according to his Modern approach. His style was clearly aimed to record historical events helped narrators reported novel especially through deep reading to be as a sign of special different style from curriculum historians and their ways. It was an approach like an affect charm to the reader and transmitted to a state of grandeur and pride.
The city of Nishapur is one of the cities that had a prominent position and a clear impact on the flourishing of the scientific movement, and this position that it enjoyed was achieved because of the scholars who were incubating them. Who had a great role in the flourishing of scientific life through his scientific activity, as he worked as a teacher for thirty years in its regular school, in addition to his work in rhetoric, preaching and scientific circles, in addition to his many books in various sciences, as he did not specialize in one science only, but rather collected all the sciences of his time and excelled in them. He enriched the Arab and Islamic library with it.
The research includes a description of the controversial issues mentioned by Ibn Al-Anbari in his book between the Egyptians, Basra and Kufa. The reason for choosing the book is because it
This study aims at measuring the sectarian prejudice attitude with sample of college student and secondary school students. It also aims at detecting the impact of similarities and differences of the sectarian belief with the parents on the development of sectarian prejudice with their parents according the following variables (gender,grade,achievement of the parents).
The study restricted by a sample consists of (Baghdad,Al-mustansiriya,and Al-Qadisiyah) students and the fourth grade students (males and female). To achieve the goal of this study , the researcher built atoll to measure the sectarian prejudice attitude after verifying its psychometric characteristics , after analyzin
... Show MoreThe research aims to highlight the significance and composition and the diversity of meanings and the Quranic context in the necessary and transgressive verbs in Surat (Abs).
This research consists of : a preamble , and two studies . The researcher addressed in the preliminary the importance of the phenomenon of necessity and infringement, the signs of the necessary action , the structure and controls of the act , the methods of infringement , its sections and signs.
As for the first topic : The researcher addressed the necessary verbs in Surat Abs , an applied study in terms of grammati
... Show MoreThe environment plays a fundamental role in the production of
poetry. It is often said that poets are the products of their environment.
The environment has a clear impact on poets in terms of their style
and their choice of simple and reader-friendly words, which do not
require linguistic dictionaries but suit the readers.
تهدف هذه الدراسة إلى بحث أثر استراتيجيات الحكومة على دعم الدراسات اللغوية والأدبية، مع التركيز بشكل خاص على العراق كنموذج تحليلي. وتستكشف دور المؤسسات الأكاديمية والثقافية في تطوير البحث اللغوي والأدبي، وتقارن السياسات العراقية بنماذج دولية ناجحة. كما تناقش الدراسة التحديات التي تواجه هذه الدراسات في العراق، مثل نقص التمويل، والبيروقراطية الإدارية، وهجرة الأكاديميين، مع اقتراح حلول لتعزيز البحث اللغوي و
... Show Moreأفرزت الظروف الاقتصادية والاجتماعية التي عانى منها الاقتصاد العراقي العديد من الاثار السلبية وتكريس بيئة من شانها التشجيع على اقامة مشاريع صناعية وخدمية لا تتناسب وتغيرات السوق وتعتمد على آلات ومعدات بسيطة وتشتمل أعمال حرفية يدوية الصنع وبائعي التجزئة ومختلف انواع الورش والمصانع والمعامل غير المرخص لها وغير المجازة قانونا، حيث أنتشار المشروعات بشكل عشوائي غير م
... Show More