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
Les sociétés d’assurances sont considérées parmi les importantes entreprises financières non bancaires.
Pour que ces sociétés assurent sa continuité d’existence, il faut qu’elles veillent au rendement financier qui représente ses différentes actions durant une période déterminée, en effectuant une évaluation permanente en utilisant de différentes méthodes parmi lesquelles l’analyse financière avec ses aspects divers.
L’objectif de cette étude est d’évaluer le rendement financier des sociétés d’assurances et où projette l’étude sur la société Algérienne d’assurance durant la période 07- 09.
Cloud Computing is a mass platform to serve high volume data from multi-devices and numerous technologies. Cloud tenants have a high demand to access their data faster without any disruptions. Therefore, cloud providers are struggling to ensure every individual data is secured and always accessible. Hence, an appropriate replication strategy capable of selecting essential data is required in cloud replication environments as the solution. This paper proposed a Crucial File Selection Strategy (CFSS) to address poor response time in a cloud replication environment. A cloud simulator called CloudSim is used to conduct the necessary experiments, and results are presented to evidence the enhancement on replication performance. The obtained an
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That God Almighty coast with good things to eat and permitted smug, which did not like Muharram, and the Almighty said: Eat well and do good.
The Prophet peace be upon him if making him some of his friends food and preen it on as it was their situation at the time and then called him an answer to that, and most people prefer to eat and drink on the other other sanctuary Kalmbus and the audio and others
This study highlights the problems of translating Shakespeare's food and drink-related insults (henceforth FDRIs) in (Henry IV, Parts I&II) into Arabic. It adopts (Vinay & Darbelnet's:1950s) model, namely (Direct& Oblique) to highlight the applicability of the different methods and procedures made by the two selected translators (Mashati:1990 & Habeeb:1905) .The present study tries to answer the following questions:(i) To what extent the FDRIs in Henry IV might pose a translational problem for the selected translators to find suitable cultural equivalents for them? (ii) Why do the translators, in many cases, resort to a literal procedure which is almost not worka
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ان الهدف من هذا البحث هو التعرف على أثر انموذج التفكير النشط في تحصيل طلاب الصف الثاني المتوسط لمادة العلوم و تفـكيرهم البصري. تكونت عينة البحث من (58) طالباً، يتوزعون بين مجموعتين احدهما تجريبية و اخرى ضابطة. تم اعداد اداتين مقننتين احداهما لقياس التحصيل والاخرى لقياس التفــكير البصري، وبعد تطبيق تجربة البحث والحصول على البيانات، التي تمت معالجتها احصائيا باستخدام البرنامج الاحصائي(SPSS)؛ كشفت النتائج عن تفوق
... Show MoreThis study aims to find out the impact of activities office provided to kindergarten children in the development of creativity in linguistic performance goal of capabilities (fluency, flexibility and originality) through the application of the test configuration Algheih Children Riyadh, which consists of (70) Single to measure the skills of language arts four a listening and speaking and a willingness to read and prepare for writing, was applied (30) Single of language arts, listening and speaking in this research, and was the correlation coefficient for the hearing (0.78) and for speaking was (0.61) has been extracted stability of the scale using the equation Alvakronbach the value of (0.73).
The proper
... Show MoreThe book "News of Time in the History of Bani Abbas" for Khazraji of important historical books, because of the news of the sons of Abbas, which is part of the book (Alosdp Almstok in the history of Islam, the layers of kings, ranked on the years starting from the emergence of Islam
تعتبر كرة القدم لعبة شعبية معروفة في جميع أنحاء العالم، وهناك العديد من المباريات تلعب يوميا بمختلف المستويات، ولقد فتن الناس بلعبة لا يمكن التنبؤ بنتائجها، ويمكن تحديد نتيجتها في ثوان معدودة عن طريق التحركات غير العادية للخصم أو الأخطاء الدفاعية القاتلة وغالبا ما يلعب حارس المرمى دورا حاسما في نتيجة المباراة ، حيث تعتمد كرة القدم بشكل اساسي على الامكانيات المهارية للاعبين واستغلال هذه الامكانيات بالشكل ا
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