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 current research aims to study (the effect of strategy of analysis - synthesis duality in the collection of scientific fourth stage students and high-order thinking in Biology material). For evidence the objective of the research, the researcher formulated the following two null hypotheses: 1. There is no significant difference at the statistical level (0.05) between the average of scores of the experimental group students that will study according to the dualism strategy of analysis and structure and the average of scores of the controlled group students that will study according to the normal way in the collection. 2. There is no significant difference at the statistical level (0.05) between the average of scores of the experimenta
... Show MoreThe Abbasid period is one of the most fertile Islamic ages attention to the bookcases have been prominent of each of the caliphs, ministers and dignitaries acquisition of books and stop in the coffers of public books, so that the largest number of students of science to see them. Baghdad's portfolio of scientific status in the late Abbasid times, which was characterized by weakness and division
المستخلص تهدؾ الدراسة الى ل اٌس مدى التطب كٌ والتبن للم اٌدة ال مٌظة ف المنظمات العامة ولد اشتمت مشكلة الدراسة النظر ةٌ من وجود فجوه معرف ةٌ وذلن لملة الدراسات والبحوث الت تناولت متؽ رٌ الدراسة بأبعاده )الرؤ ةٌ المح طٌ ةٌ, التمك نٌ, الشبكات ب نٌ اعضاء الفر قٌ, الترك زٌ, الم لٌ للتعامل مع حالات عدم التأكد( اعتمدت الدراسة منهج دراسة الحالة عن طر كٌ استعمال استمارة الفحص ف المنظمة الت تم اخت اٌرها دائرة العمل والتدر ب
... Show MoreFind extract This research aims to find out (after learning strategy cells in the development of critical thinking and reflective thinking at the fifth-grade students in the geographic literary material). And follow researcher Almhnj demo for the purpose of achieving the goals of current research and design on an experimental group and a control with a test group after me and adopted chose researcher sample Find a way Mqsidih students of junior high Kadhimiya Boys of the breeding Baghdad / Karkh II and to verify the effectiveness of the search coined researcher hypotheses following cases: - 1. No statistically significant between the mean scores of the experimental group and the students taught her students that strategy differences (lea
... Show Moreوللتحقق من هدف البحث صيغت الفرضية الصفرية الاتية:
- لا توجد فروق ذات دلالة احصائية عند مستوى (0.05 ) بين متوسط درجات طالبات المجموعة التجريبية التي درست وفقا لاستراتيجية (تنال القمر ) ومتوسط درجات طالبات المجموعة الضابطة التي درست على وفق الطريقة الاعتيادية في مقياس مهارات ما وراء المعرفة .
ولأجل التحقق من صحة هذه الفرضية اجرت الباحثة تجربة استغرقت الفصل الدراسي
... Show MoreIn a controversy between the intellectuals and doctors of Legal and Islamic
scholars, about the legality of medication organs and human parts, comes this
study, in order to reveal the controls of Islamic in that issue above, and to show the
effectiveness of Islam and its role, and the extent needed in the treatment of
problems intractable, and the resolution of the controversy in the case above, in
order to preserve the human dignity and the right integration of physical, and
prevents from Aptmalh, and included in the financial contracts, and to achieve that
goal, presented the study to the issue of the rule of medication and look to Islam to
him, and the rule of therapeutics in human organs, and the views of Almj
The re-insurance of the same important role in the development programs and activities that reinsurance companies and their level of development and the mechanisms of action and the laws that govern the relationship between the re-insurance companies and direct companies reflect the cultural level and degree of progress of any country. &n
... Show MoreHe was born in one of suburbs of Khawarzm in 362 AH and he was died in 440 AH. Newton and Gregor quote from him the mathematical laws in the interpolation and he laid the first foundations for trig.
تعد السخرية أداةً نقدية تتناول القضايا بشكل ساخر وفكاهي، حيث يتضمن استخدام التناقضات والتهكم للتعبير عن الآراء، مسهمًا بالدرجة الأولى في جذب انتباه القارئ، مسلطًا الضوء على قضايا المجتمع. يشارك في الخوض في نظرية نقدية حديثة، لما لها من أثر بلاغي في الايجاز وعرض الحادثة بشكل طريف, ونظرًا لصغر حجم الأعمال القصصية، فإنها تُيسّر على مبدع النص فرد الفكرة بأسلوب بليغ ومملح. على الرغم من الآلام والمأساويات التي شح
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