Preferred Language
Articles
/
jpgiafs-1147
The impact of international Accounting Standard No (21) in reducing tax obstacles : applied research in the General Authority for Taxes .
...Show More Authors

               The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their opinions and information that enriched the research.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The impact of the communication system on some organizational adjustment options Aimed at addressing the digital divide Analysis of opinions of managers in Iraqi mobile phone companies
...Show More Authors

This research began by explaining its variables and dimensions especially the digital gap, which the authors explained it elaborately beginning with the concept, the reasons blind its emergence of its measurement, and how to treat it. The authors supposed the potentiality of relying on enforcing knowledge in general and the groups suffer from this gap in particular, especially the targeted knowledge to treat its subject.

As enforcing knowledge usually depends on some strategies or choices of organizational orientation among them is learning and training from one side, and communication, as an indicating factor for organizational effectiveness as the authors refer from the other side.

... Show More
View Publication
Crossref (1)
Crossref
Publication Date
Sun Mar 19 2023
Journal Name
Journal Of Educational And Psychological Researches
Standard Characteristics of (Philip Carter) Tests of Mental Agility Estimated According To the Classical Measurement Theory among University Students
...Show More Authors

Abstract

The aim of the current research is to extract the psychometric properties of Philip Carter's tests (for mental agility) according to the classical measurement theory. To achieve these goals, the researcher took a number of scientific steps to analyze Philip Carter's tests (for mental agility) according to the classical measurement theory. The researcher translated Philip Carter's (mental agility) tests from English into Arabic and then he translated them conversely. For the purpose of statistical analysis of paragraphs of the Philip Carter tests (mental agility) to extract the psychometric properties, the tests were applied to a sample of (1000) male and female students who were selected by cluster sampl

... Show More
View Publication Preview PDF
Publication Date
Wed Oct 01 2014
Journal Name
مجلة كلية القانون جامعة ذي قار
ملاحظات في قانون حماية المستهلك العراقي رقم 1 لسنة 2010
...Show More Authors

ملاحظات في قانون حماية المستهلك العراقي رقم 1 لسنة 2010

Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
"Acquired organizational immune and its impact on the application of knowledge management strategies" Analytical study of the opinions of a sample of Lecturer staff at the Technical College of Engineering and the Technical Institute of Amara
...Show More Authors

             The present study aims to reveal the extent of the influence of the acquired organizational immune through its dimensions (organizational vaccination, organizational learning, organizational memory, and benchmarking) in the application of knowledge management strategies in its two dimensions (codification strategy, personalization strategy) as well as clarifying that influential relationship between the study variables Because of its importance in reducing resistance to change by responding to the requirements of the environment. A set of main and sub-hypotheses emerged from the study, which was formulated in view of the hypothesis scheme of the study, and i

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Dec 27 2017
Journal Name
Al-khwarizmi Engineering Journal
The Effect of Restriction Shape On Laminar Natural Convection Heat Transfer In A Vertical Circular Tube
...Show More Authors

Natural convection heat transfer is experimentally investigated for laminar air flow in a vertical circular tube by using the boundary condition of constant wall heat flux in the ranges of (RaL) from (1.1*109) to (4.7*109). The experimental set-up was designed for determining the effect of different types of restrictions placed at entry of heated tube in bottom position, on the surface temperature distribution and on the local and average heat transfer coefficients. The apparatus was made with an electrically heated cylinder of a length (900mm) and diameter (30mm). The entry restrictions were included a circular tube of same diameter as the heated cylinder but with lengths of (60cm, 120cm), sharp-edge and

... Show More
View Publication Preview PDF
Publication Date
Sun Nov 23 2025
Journal Name
Al-fatih Journal
The impact of the use of some herbal sedative level of achievement in the development of air pistolEmpirical researchOn a sample of players Faculty of Physical Education for Girls
...Show More Authors

تعد الرماية واحدة من الألعاب التي يقاس مستوى الانجاز فيها بالأرقام إذ ارتفعت الأرقام المسجلة بالنسبة لسلاح المسدس الهوائي حتى وصلت عند بعض الأبطال العالميين إلى الانجاز النهائي ، وقد لجأ المدربون إلى مختلف الطرق التدريبية, وان ضعف الثبات والتركيز هما اللذان يقودان إلى هبوط مستوى الانجاز في الرماية ، ولتحقيق التركيز والثبات المطلوبين أثناء الرمي يجب التدريب على مطاولة حمل السلاح التي تعد من أصعب تدريبات الر

... Show More
View Publication
Publication Date
Fri Aug 20 2021
Journal Name
Iraqi Journal Of Laser
Effect of Low Energy Laser on the Healing of Tooth Extraction Wound: (Histological Study in Rat)
...Show More Authors

Aims: This study was done to investigate the effect of low energy laser therapy on bone healing at the extraction site. Materials and methods:(24) male albino rats were exposed to the extraction procedure of the maxillary first molar on the first day of a seven day experiment and these animals were divided into two main groups; the control group and the laser group. The laser experiment involved using (Ga-As infrared diode laser) from optodent by directing the probe over the extraction site. The control group consisted of 4 rats, and the laser group was subdivided into 5 subgroups of 4 rats each. The laser dose was as follows: B1: a single dose of 5 minutes immediately after extraction.,

... Show More
View Publication Preview PDF
Publication Date
Sat Apr 02 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The structure of capital and its impact on the profitability of companies : is an analytical study of a sample of industrial companies listed on the Iraqi Stock Exchange
...Show More Authors

This study aimed to know the impact of the capital structure measured by the ratio of financing to short-term capital and the ratio of financing to long-term capital on the profitability of companies, as measured by the rate of return on assets and the rate of return on equity. The study was applied to industrial sector companies listed in the Iraq Stock Exchange. The financial number of (14) companies, and (4) companies were selected that met the conditions for selecting the study sample. The study methodology relies on the analytical method as it is more appropriate to the nature, scope and objectives of the study, and the ready-made statistical program "SPSS" will be used to analyze the relationships and influence between the

... Show More
View Publication Preview PDF
Publication Date
Sat Feb 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
EXTENSION ADMINISTRATION PERFORMANCE UNDER QUALITY STANDARDS FROM THE PERSPECTIVE OF THE WORKING STAFF IN AGRICULTURAL EXTENSION AND VEGETABLES FARMERS OF CENTRAL GOVERNORATES IN IRAQ
...Show More Authors

This research aims to identify the level of extension administration performance under comprehensive quality standards from the perspective of the working staff in agricultural extension at the level of the general extension body and agricultural directorates and agricultural division.this was to identify the extension administration performance under comprehensive quality standards from the perspective of vegetables growers , random sample was selected from the central region governorates Baghdad , Diyala , Babel , karbala and Al-Najaf , a random sample from the workers in the general body numbered 56 employee , sample of staff working in agricultural extension was selected at the level of agricultural directorates in proportion

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Jun 04 2022
Journal Name
Al–bahith Al–a'alami
Speaking Truth to Power: Core Principles for Advancing International Journalism Education
...Show More Authors

A confluence of forces has brought journalism and journalism education to a precipice. The rise of fascism, the advance of digital technology, and the erosion of the economic foundation of news media are disrupting journalism and mass communication (JMC) around the world. Combined with the increasingly globalized nature of journalism and media, these forces are posing extraordinary challenges to and opportunities for journalism and media education. This essay outlines 10 core principles to guide and reinvigorate international JMC education. We offer a concluding principle for JMC education as a foundation for the general education of college students.

View Publication Preview PDF
Crossref