The research aims to demonstrate the impact of tax techniques on the quality of services provided to income taxpayers by studying the correlational and influencing relationships between the exploited variable (tax techniques) and the dependent variable (the quality of services provided to income taxpayers), and in line with the research objectives, the main hypothesis of the research was formulated (there is a relationship Significance between tax techniques and the quality of services provided to income taxpayers) a number of sub-hypotheses emerged from this hypothesis that were stated in the research methodology, and a number of conclusions were reached, the most important of which were (through the use of the correlation coefficient at the level of significance (0.05) and the degree of freedom (28). According to the (T) test, it was found that there is a significant relationship between tax techniques, which are technology, hardware, people, communication networks, database, software and the quality of services provided to income taxpayers) and based on the research findings, the researcher recommends a set of recommendations, the most important of which is (focusing on addressing Weaknesses in the variables or elements of tax techniques that were clarified by analyzing the results of the questionnaire in a way that helps improve the quality of services provided to taxpayers.
The problem of the present study lies in the challenges that college education especially that concerns the quality of college teachers performance and developing the level of educational process quality.
This study aimed at constructing a vision the researchers have constructed depending on the standards of performance quality represented by Deming's quality course. The researchers presented a number of skills that should be existed in the performance of college teacher through using the analytic and constructing approach in imagining this drawing to develop performance.
The study results represented by a number of efficiencies that college teachers shoul
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הילדות נחשבה השלב חשוב בתולדות האדם, וגם המשפיע ביותר בהיווצרות של אישיותו, משום שבו תתהווה את הליבה של ציוני דרך אישיותו של האדם, ויתגבש בו את ציוני דרכו ותכונותו שלו, וגם תשרטט את הבסיס העיקרי של מה יהיה האדם בעתיד. היות והילדות נשארה היא והשלכותיה בקרבו של האדם, עם זכרונותיה היפות והעצובים כאחד, במחקר זה עסקנו בילדותו של הסופר עמוס עוז כסיסמה לפענוח לדמותו, ולספרותו, כמו כן לכאבים שהעברו
... Show Moreيُبحر هذا البحث في أغوار نظام تنظيم التجارة الإلكترونية في العراق رقم (4) لسنة 2025، بوصفه تشريعاً استُحدث ليكون جسراً تعبرُ من خلاله الأسواق من نمطية المعاملات التقليدية إلى آفاق المنصات الرقمية العابرة للحدود، ويستقصي البحث بعينٍ ناقدة تلك الهفوات المفاهيمية والتنظيمية التي اعتلت صياغات النظام، لا سيما في اجتراح تعاريف دقيقة للتجارة الإلكترونية والتاجر الإلكتروني، فضلاً عن ارتباك ملامح نطاق السريان، ومتا
... Show Moreشكل العنف مظهرا من المظاهر التي عصفت بالمجتمع العراقي مابعد 2003
بعد تولى الرئيس الأمريكي (دونالد ترامب) الحكم في الولايات المتحدة الأمريكية عام 2017م، فكان قراره الأول هو التأكيد أنَّ المصلحة الأمريكية هي من تحكم أي سياسة للولايات المتحدة، والقرار الآخر بأنَّ بلاده ستزيد من سقف حضورها في العراق والمنطقة مع مزيد من التعرض والتأثير في السياسات والعلاقات العراقية والاقليمية. ثم جاءت بعده إدارة الرئيس (جو بايدن) عام 2021م لتجد نفسها في ورطة في التعامل مع العراق، فالضغوط ارتفعت ع
... Show MoreSteganography is defined as hiding confidential information in some other chosen media without leaving any clear evidence of changing the media's features. Most traditional hiding methods hide the message directly in the covered media like (text, image, audio, and video). Some hiding techniques leave a negative effect on the cover image, so sometimes the change in the carrier medium can be detected by human and machine. The purpose of suggesting hiding information is to make this change undetectable. The current research focuses on using complex method to prevent the detection of hiding information by human and machine based on spiral search method, the Structural Similarity Index Metrics measures are used to get the accuracy and quality
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(5)
Performance measurement is considered one of the most important issues in
Measuring performance effectiveness in the educational institutions by maintaining balance among quantity measurable factors. They can be financial or non‐financial factors. Consequently they reflect decisive factors in the success of educational institutions and determining suitable standards and dimensions for their activities and giving it proportional importance. Adopting the idea of Balanced Score Card as one of the modern administrative techniques and methods by educational institutions assists in the development of administrative work, adjusting the performance in addition to achieving comprehensive standard and development of educational universit
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تلعب المؤسسات المصرفية دورا مهما و رئيسيا في اقتصاد أي بلد من خلال قيامها في تعبئة مدخرات المجتمع و من ثم توجيهها نحو الفرص الاستثمارية المختلفة التي تزيد من معدلات النمو الاقتصادي و التوظيف الكامل للموارد وكما هو معروف فأن الجهاز المصرفي يؤدي مهام اقتصادية تخضع للتغيرات المستمرة و على الرغم من ان وظائفه التقليدية لازالت على حالها ألا وهي قبول الودائع و منح القروض و التسهيلات الائتمانية نجد أن الوسائل و
... Show MoreBank credit function plays an important role in realizing the targets of commercial banks , so that the credit dominate the most of assets for these banks , also the credit contribute by bigger share of operational income for these banks .Bank credit faces
high challenge that it is bank credit risks which hinder realizing goals of bank credit . the researcher discover that in spite of the international accounting standards assured that it is necessary to disclose about risks related assets, which include bank credit, and also disclosure about fund which specified to face probable loss for this credit , but the recent disclosure about bank credit risks and its provision indicate that it faces sever defect which hinder
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