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The right to property is a constitutional restriction on the work of the tax legislator
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The study aims to reach a common point that achieves a balance between two interests, which are generally in conflict with the public interest and the interest of the individual owner of private property, by extrapolating the provisions of the constitutional judiciary that include the protection of private property, and this protection extends to every right of financial value and is not limited to a specific type, but It included everything that can be estimated with money, as ownership is no longer an advantage for the owner, but rather has become a right for him and a social function. The tax is imposed on what is derived from it, but if there is a need to prejudice it, the conditions, limits and restrictions expressly stipulated in the constitution

Scopus
Publication Date
Wed Feb 15 2017
Journal Name
كلية بغداد للعلوم الاقتصادية الجامعة
Competitiveness of business organizations according to the role of knowledge management and customer orientation: a comparative survey study in Iraqi business organizations
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The research aims to reach a set of objectives concerning creation a clear vision about conceptual, philosophical and practical dimension of relations, and effects between knowledge management, costumer orientation and competitiveness to construct a framework of a pragmatic model as a solution to research problem and its questions which the main one is about the role of knowledge management and costumer orientation in competitiveness of business organizations. To achieving this goal, it was necessary to make, in priory, a review and discussion to the theoretical dimension of research variables to have a clear vision about constructing hypostatical research model implying a set of hypotheses which, by proving them in companies studied, repr

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Publication Date
Thu Oct 17 2019
Journal Name
International Journal Of Research In Social Sciences And Humanities
A CRITICAL DISCOURSE ANALYSIS OF RHETORICAL DEVICES OF TRUMP'S AND MAY'S SPEECHES DURING THE PERIOD 2017 TO 2019
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DBNRHM Sami, International Journal of Research in Social Sciences and Humanities, 2020

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Publication Date
Tue Mar 09 2021
Journal Name
Review Of International Geographical Education ( Rigeo )
Social Entrepreneurship and Women Empowerment in The Light of The Corona Pandemic": A Field Study from The Point of View of a Sample of Iraqi Women Entrepreneurs
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This research aims to clarify the conceptual framework of social entrepreneurship shows the importance of the development of social entrepreneurship according to the contextual aspects and the social value achieved from these works. It also identifies the degree of level of a sample of women entrepreneurs in Iraq for the extent of the relationship between social entrepreneurship and women's empowerment. It also explains the impact of entrepreneurial work in empowering women and the extent to which there are individual differences between the average scores of the sample members’ estimation of the level of social entrepreneurship according to social status, age group, educational qualification, and specialization according to the s

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Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
The Repercussions of the Corona Pandemic (Covid 19) and its Impact on the Educational and Psychological Function of the Omani Family:
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Abstract

This study aims to identify the repercussions of the Corona pandemic (Covid 19) and its impact on the educational and psychological functions of the Omani family from the point of view of a number of fathers and mothers. Drive for a group of fathers and mothers, some of whom work in the government sector and others are mothers enrolled in graduate studies programs at the university, their ages range between (30-50 years) totally (28) mothers and fathers: 22 mothers and 6 fathers. The results showed that the repercussions of the transformation of e-learning, home quarantine, social distancing, and the challenges associated with them were among the most frequent responses that posed a real challenge to the

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Publication Date
Fri Mar 15 2019
Journal Name
Journal Of The College Of Education For Women
The Impact of Anticyclones Merge on the Temperature in the stations of Mosul, Baghdad and Basra for the Period (2005-2015)
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           The Anticyclone Merge affects Iraq’s climate clearly through its impact on the different climatic elements. where it appears while they pass through special and distinctive weather . and most of this affection appears in temperatures, Therefore, this research study the relationship between the repetition and the survival period of the Anticyclone Merge and temperature average by using coefficient correlation (Pearson) that shows there’s strong inverse relationship between the integration of Anticyclones and temperatures average.                        &nbs

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Publication Date
Sun Mar 19 2023
Journal Name
Nasaq Journal
The impact of the Roundhouse strategy on the achievement of the fifth grade secondary school in physics and their pivotal thinking
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The aim of the research is to study the effect of the roundhouse strategy on the achievement of fifth grade secondary school in physics and their pivotal thinking. The experiment has been applied for obtaining the data, which were processed statistically using the Statistical Package for Social Sciences, the results revealed that the students of the experimental group who studied using the roundhouse strategy was superior to the students of the control group who studied in the traditional method in the achievement exam. The results also show that there are statistically significant differences between the mean scores of the students of the experimental group and the control group in the pivotal thinking exam, in favor of the experimental gr

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Publication Date
Thu Sep 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
The Reflection of the Adoption of IFRS 17 “Insurance Contracts” on the Procedures for Auditing Insurance Contracts in the Iraqi Environment
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          IFRS 17 aims to provide a unified basis for accounting for all types of insurance contracts, including reinsurance contracts, in a manner that benefits both investors and insurance companies and enhances the ability of the financial statements of insurance companies for comparison between companies listed in financial markets around the world. According to this standard, insurance contracts are accounted for on the basis of the Asset-Liability Approach and the use of fair values that the standard requires updating regularly in order to provide more useful information to the users of financial statements, as a result of the failure of reporting requirements for insurance contr

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Crossref
Publication Date
Sat Feb 28 2026
Journal Name
Modern Sport
Altmtip impact exercises in raising the dynamic range of the skill of the backward straight step down on the balance beam.
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Publication Date
Fri Feb 02 2024
Journal Name
Kurdish Studies
The Impact of the Brain Consensus Model on the Acquisition of Arabic Grammar Concepts for Female Students in the Fourth Grade
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Objectives: To identify the impact of the brain consensus model on the acquisition of Arabic grammar concepts among students in the fourth grade, methodology: The pilot curriculum was used, and a partial control pilot design was adopted. There were 30 female students in the pilot group, 30 female students in the control group, and the two researchers were statistically rewarded among the two groups' students in some variables and used appropriate statistical means to analyse the results, including the test for two independent samples, the square (c2) and the Alpha Kronbach equation.Results: The pilot group outperformed the control group. The results showed that there is a significant statistical difference at the indicative level (0.05) for

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Performance Evaluation for Higher and Medium Leadership in Institutional Work Quality.
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Abstract:

This Research aims to define role of the system of evaluating the performance for higher leadership in determining the level of institutional work quality in the Ministry of Agriculture, by measuring system efficiency of evaluating the performance for higher leadership and its effect in institutional work quality, the searcher reached through the theoretical framing and involved studies to build default plan define the relation between Research variables formed from system of evaluating leadership performance as independent variable contains six subsidiary dimensions: (Polarization, evaluating the performance of personnel, training, motivation, se

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Crossref