Tax fraud is following different methods of tax evasion (bypassing the laws, instructions and regulations related to tax) by not showing the real taxable income by using laws, instructions and regulations improperly, and because of the weak basic role of forensic accounting in detecting and reducing tax fraud, the problem has become more influential on the state general tax income. The main objective of the research is to identify forensic accounting and the extent to how it can be applied in the General Tax Authority to assist forensic authorities in issuing judgments in fraud cases. To achieve the objectives of the research, the descriptive analytical approach was used to reach the topic of the research, and a questionnaire (consist of 24 items) was evaluated as a tool for data collection. In order to test the research hypotheses, a set of statistical measurements were used to analyze the data and reach the results using the SPSS statistical application.
The research aims to clarify the response of the GDP to the M1 shock. It includes access to the results using standard methods, where the standard model was built according to quarterly data using the program STATA 17. According to the joint integration model ARDL, the research found a long-term equilibrium positive for the relationship between GDP and the money supply in Iraq, as the change in the money supply by a certain percentage will lead to a change in GDP by about 71% of that percentage. In the event of a shock in the Iraqi economy, the impact of the M1 will differ from what it was before the shock, as the shock will increase its effectiveness towards GDP by about 10% more than before the shock. At the same time, the relationship
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Il semble que Khattabi était un linguiste, avec un endroit linguistique pour comprendre les textes de conversations et des mots étranges en particulier. Langue, et chacun avait ses arguments et ses preuves. Ses corrections incluaient la mélodie dans les mouvements, telle qu'une dilution plus serrée, la dilution de l'agitateur, le remplacement d'un autre mouvement, ou une autre rotation des mouvements, et le changement de structure morphologique du mot qui en résultait, ainsi que l'alerte sur les conséquences des lettres, Certaines de ces erreurs sont dues à la langue, et certaines sont considérées comme un type de déformation ou de fausse représentation connue de certains spécialistes, ce qui constitue un précédent louable
... Show MoreThe research aimed to prepare a psychological counseling program for the coaches of the Sports Care Center in the gymnasium, and to learn about the impact of the psychological counseling program in reducing irrational ideas and causal attribution of the coaches of the Sports Talent Care Center in the gymnasium, to assume that there are statistically significant differences between the results of the tribal and posttests of the research group Experimental in the scale of irrational ideas, and there are statistically significant differences between the results of the tribal and posttests of the experimental research group in the scale of the causal attribution scale, The experimental approach was adopted by designing one experimental
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In the present work effect of recycled heating and cooling on the values of concrete compressive strength due to high temperature of 4000C was studied.
The tests show that the percent of reduction in compressive strength of the samples which exposed to a temperature of 4000C for one cycle was 32.5%, while the reduction was 52.7% for the samples which were exposed to recycled heating and cooling of ten times .
Moreover a study of the effect of specimen sizes on the percentages of compressive strength reduction due to high temperature
... Show MoreIn this study, we focused on the random coefficient estimation of the general regression and Swamy models of panel data. By using this type of data, the data give a better chance of obtaining a better method and better indicators. Entropy's methods have been used to estimate random coefficients for the general regression and Swamy of the panel data which were presented in two ways: the first represents the maximum dual Entropy and the second is general maximum Entropy in which a comparison between them have been done by using simulation to choose the optimal methods.
The results have been compared by using mean squares error and mean absolute percentage error to different cases in term of correlation valu
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Objective the research is to identify Over the Commitment of a Rushed Bank in Baghdad has applied social responsibility in accordance with ISO 26000 by measuring and diagnosing the gap between the actual reality in the bank and the requirements of the standard.
The research aims to determine what a photograph intends to convey as a visual text. Photographs are not captured randomly, especially those of politicians. Each photograph carries a message, even if interpretations of that message vary from person to person. The research adopts a methodology based on semiotic analysis, applying Laurent Gervero's model to analyze a photograph of the Iraqi Prime Minister Mustafa Al-Kadhimi's visit to Fallujah on the anniversary of the victory over ISIS. The photographs in question constitute a visual language built upon a sequence of iconic symbols and signs. These elements coalesce to give rise to an image centered around a particular theme, one designed to convey a precise messag
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The goal of this research is to better understand the physical features of starburst galaxies. Radio and X-ray observations are good for exploring the stuff within the central regions of galaxies. A galaxy that is undergoing a strong star formation, usually in its central area, is known as a starburst galaxy. This paper provides the results of a statistical analysis of a sample of starburst galaxies. The data used in this research have been collected from NASA Extragalactic Database (NED), and HYPERLEDA. Those data have been used to examine possible luminosity correlations of X-ray to a radio of a sample of starburst galaxies. In this research, statistical software, known as statistic-win-program, has been used to inves
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To approach the problem of individual oppression with an international perspective drawing on Foucauldian concepts, this paper compares George Orwell’s 1984 (1949) and the Iraqi Sinan Antoon’s I’jaam (2004), which was translated into English in 2007. Even though Orwell and Antoon come from dissimilar cultural backgrounds, religions and epochs, they have tackled the issue of individuals’ oppression through their oppressed characters in a strikingly similar way. Hence, by applying the theories of both the American School of Comparative Literature and Foucauldian concepts, the current study attempts to establish a relationship between the Western and Eastern ways of dealing with the issue of oppression as an international problem in au
... Show MoreThis study comprised three traverses extending parallel through the Northern, Central and Southern Mahmudiya districts, and perpendicular to the course of the Euphrates River. They were identified to collect (15) soil samples and some water samples as distributed within the land cover classes of the study area. Those classes were determined by visual interpretation and supervised classification for Landsat (TM) images obtained in August/2007. The digital classification was based on Maximum Likelihood method using six spectral bands excluding the thermal band. Chemical and physical laboratory analysis for the soil characteristics was performed to determine the types of land degradation in the study area.
The results showed that the hig