0
Imposed on foreign oil companies from important sources in the financing of the general budget in most countries of the world income tax is considered as well as be used to achieve political, economic and social goals, and has developed the concept of the tax until it became play an important role in influencing the economic conditions of a country, and the aim of this research is to statement imposed on foreign oil companies operating in Iraq in the financing of the state budget income tax contribution, as well as clarify the contracts type contracts with these companies, which is in favor of Iraq, together with the Income Tax Law No. (19) for the year / 2010, and instructed No. (5) for the year / 2011, which organized the tax process s
... Show MoreThis research shows the importance of Baghdad in the field of urban heritage and was demonstrated in the Ibn al-Fiqh al-Hamdani's book Baghdad the City of Peace in which he focused on many urban aspects and reviewing its historical importance by connecting them with modern events and the role they play in cultural and civilized construction which included: mosques, schools and markets etc. and the service providing institutions and other pillars of the Islamic cities through showing the development back then and its importance as an integral part of the urban and cultural heritage of the Islamic cities in general and Baghdad city in particular.
In his book Baghdad the City of Peace, Ibn al-Faqih Hamadhaani
... Show MoreAbstract
The study was conducted in Baghdad and aimed to:
The impact of moving the educational activities in the conservation of literary
texts and the development of literary taste in the fifth grade students moral "by
verifying the validity of hypotheses Elsafreeten following forms:
The first hypothesis:
- There are no differences in women with statistical significance between means
of scores of students three experimental groups, the experimental group first
used upstream activities in the teaching material of literature and texts, the
second experimental group used the activities of building in the teaching
material itself and the experimental group the third use activities concluding
taught the same
This study aimed to research the problematic of state and society according to Al-Farabi, or what he called "civil science" or "civil politics", including the subject of political and social philosophy
وثيقة المدنية الدولة طبيعتها ووظائفها
Evaluation of accounting Guide for State Accounts
The concept of accounting guide for state accounts is to develop government accounting system in Iraq so as meet government wishes, needs and to find an approach of a united accounting. The basic idea of accounting guide for state accounts is to achieve a completion of accounting circulation of a governmental unit which doesn’t have a full accounting circulation. The governmental unit has satisfied with preparing monthly budget reviews, then sending them to the Ministry of finance, and the Ministry on its turn has conducted final calculation preparations on the country's level as a whole. Thus the concept of this research appears. It is an e
... Show MoreThis study aimed to research the problematic of state and society according to Al-Farabi, or what he called "civil science" or "civil politics", including the subject of political and social philosophy.
Abstract
The net profit reported in the annual financial statements of the companies listed in the financial markets, is considered one of the Sources of information relied upon by users of accounting information in making their investment decisions. At the same time be relied upon in calculating the bonus (Incentives) granted to management, therefore the management of companies to manipulate those numbers in order to increase those bonuses associated to earnings, This practices are called earnings management practices. the manipulation in the figures of earnings by management will mislead the users of financial statements who depend on reported earnings in their deci
... Show MoreLanguage always conveys ideologies that represent an essential aspect of the world we live in. The beliefs and opinions of an individual or community can be organized, interacted with, and negotiated via the use of language. Recent researches have paid attention to bullying as a social issue. They have focused on the psychological aspect of bullying rather than the linguistic one. To bridge this gap, the current study is intended to investigate the ideology of bullying from a critical stylistic perspective. The researchers adopt Jeffries' (2010) critical stylistics model to analyze the data which is five extracts taken from Hunt’s Fish in a Tree (2015). The analysis demonstrates
... Show More