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

The tax revenues achieved through projects of transition to private sector are regarded as an important source for using in achieving political, economic and social objectives. Since Iraq is heading towards free market economy, new strategies should be adopted to reform the taxation system from by a qualified taxation management office and to activate the taxation policy and to reconsider legislation in relation to the aware of the legible to the importance of disclosure of their taxable real income in order to arrive at contribution of privatization in the taxation revenues for the important role effect on economic activities. In the light of the above, the research is based upon a hypothesis which stipulates that privatization contribu

The current research aims to evaluate liquidity (as an independent variable) to improve the bank’s profitability (as a dependent variable ), by the bank’s ability to maximize its profits from its business results without excessive bank’s  liquidity, so that may affect negatively affects the bank’s reputation and it’s dealers confidence in facing their financial obligations. and this may lead trying to come out among other recommendations including contributing to obtain, the bank’s ability to achieve liquidity balance to maximize its profits. This research has been applied to the sample induced intentionally by choosing three Iraqi private banks. The researcher used financial indicators to assess the bank’s liq

This research seeks to clarify the regulatory and educational role of the regulatory and educational institutions in reducing the phenomenon of financial and administrative corruption as a dangerous phenomenon of the communities, as it touched search kinds of financial and administrative corruption and the causes and effects, as well as to the role of educational institutions in reducing this phenomenon, and finally between experiments some SAIs and accounting Arab and foreign countries on how to reduce the phenomenon of financial and administrative corruption.The research aims to several targets which shed light on the role of educational and supervisory institutions in reducing corruption, a statement origins and evolution of and justi

In this paper, the concept of a hyper structure KU-algebra is introduced and some related properties are investigated. Also, some types of hyper KU-algebras are studied and the relationship between them is stated. Then a hyper KU-ideal of a hyper structure KU-algebra is studied and a few properties are obtained. Furthermore, the notion of a homomorphism is discussed.

Language mirrors understanding of the same or other culture. Meaning is hardly encoded in the world community. Some linguists cannot solve language problems because of its abstractedness. Language communicators learn the second or foreign language at schools for three reasons. First, English is not their first language. Second, they have little or no educational background in experiencing what they know in another language. Third, they have not improved their communication skills in English. Analyzing the language as a mean of communication would not be learned enough without its practice. This paper gives an exclusive preview of applied linguistics. It defines the conversion of different areas of the study of language with second o

The innate art,is a major tributary in the art world, It is a bold achievement, has a special flavor, With self-identity, linked to the origins and roots of human ,That goes back to the past and the history and culture of peoples. This business is not limited to only aesthetic side, but is loaded with religious and magical experience, and have social functions, This creations stayed live, breathe, grow, and change with the transformation of society, these processors emerged, from local people have not been trained academically.Their Elvis came from community culture,Which are, Mesopotamian thoroughbreds.This culture that we desperately need today, in order to increase ourselves Iraqi force, In the face of the modern world, which is locke

The aim of this research is to identify the impact of the effectiveness of digital transformation technology in improving the efficiency of the insurance service in the public insurance companies in Iraq through digital transformation technology in the insurance process "promotion of the insurance product, submission of insurance application, underwriting, settlement of losses" and to achieve this goal a questionnaire was designed A survey distributed in the surveyed community Which represents the decision makers in the researched companies under study, and one of the most important results of the research was the existence of a relationship between digital transformation and improving the efficiency of the insurance process, whether thr

Purpose: To determine the effect of information technology governance (ITG) under the control objectives for information and related technologies (COBIT) on financial performance is the objective of this study. Additionally, the article seeks to look into the relationships between the factors under consideration.   Theoretical framework: Information technology and operational processes are evaluated and ensure their compliance with the instructions of the Central Bank of Iraq. Therefore, the research dealt with a conceptual framework by reviewing the literature on the importance of the COBIT framework in assessing financial performance.   Design/methodology/approach: To investigate the effect of information technology; we the valu