Preferred Language
Articles
/
jpgiafs-19
The Planning For Reducing the Phenomenon of Tax EvasionBy Developing the Role of the Equitable: Distribution of TaxBurdens on TaxpayersAn Applied Research in the General Commission Of Taxes
...Show More Authors

 The tax base is one of the bases of the technical organizing of taxes,   and that a good selection of the tax base effects the outcome of the tax and its fairness, and with the expansion of the tax range results a dangerous phenomenon called tax evasion, which became threaten the economies of countries and this phenomenon prevents the achievement of the state to its economic, political and social objectives which seeks to resolve this phenomenon and identifying all human and material potential and realize the real reasons that lie behind it.   The researcher found that tax authorities are weak in terms of it the technical material and financial abilities, the analysis of data show that then is a significant reverse relation at the level of (%95) between tax justice and tax evasion, with a correlation coefficient%82.3). The more is tax justice, the less tax evasion and rise versa. The fair taxation accounts for (%68) of the   changes in the tax   evasion.   The researcher recommend providing tax  administrative with the required  human resources and coping with administrative administrational and technological development in the process of taxation,  The researcher also recommend adopting the important procedure for achieving tax justice to limit  tax evasion.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Mar 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The impact of cognitive processes in the areas of organizational changeApplied Study in the Directorate General of Training and Development / Ministry of Electricity
...Show More Authors

Centric study on the interest of the Directorate General of Training and Development / Ministry of Electricity to consolidate the concept of process and enhancement of knowledge in the areas of organizational change، it reached a sample of the study (44) people who are highly heads of departments، technicians and administrators in different sections of the Directorate and by using the correlation coefficient (Spearman) & coefficient of simple regression been tested correlations between variables and the impact of the study، as has been reached to integrate the role of cognitive processes with the areas of organizational change and relationships that were significant at the level of overall dimensions and subsidiary organs.

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 30 2021
Journal Name
The Journal Of Contemporary Issues In Business And Government
The Role of Servant Leadership in Developing Management Information Systems
...Show More Authors

The research aims to test the impact of servant leadership in management information systems, as well as to identify the level of servant leadership practice and management information systems in the Directorate of Communications and Information Systems in the Iraqi Ministry of Interior, in terms of the importance of the research variables to the directorate and the sample community, as the research adopted the exploratory analytical descriptive approach In his achievement, through a survey of the opinions of an intended quota sample of (266) individuals, By adopting the questionnaire as a main tool for data collection that includes (44) items divided into the two research variables, As well as conducting open interviews to identify the pro

... Show More
View Publication Preview PDF
Publication Date
Mon Jun 28 2021
Journal Name
Journal Of The College Of Education For Women
The Developmental Role of Social Work in Reducing Social Extremism:A Field Study in Baghdad University-College of Mass Communication as a Model: محمد حميد علوان
...Show More Authors

This study deals with the role that social work profession plays in all its fields to reduce social extremismat home, or school or within society. The study aims to: examine the historical roots of social work in the Iraqi society, investigate the objectives of the developmental role of social work, review the theories of social extremism, its characteristics, and causes, and to analyze the developmental role of social work to limit social extremism. To meet the objectives of the study, a descriptive analytical approach has been adopted. It involves using the social sampling survey method, i.e., a questionnaire tool in the University of Baghdad community-College of Media. The sample was randomly selected to include (100) students from th

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Dec 15 2022
Journal Name
Al Kut Journal Of Economics And Administrative Sciences
The relationship of demographic diversity to institutional effectiveness An analytical study of a sample of workers in public organizations in Iraq
...Show More Authors

Diversity has become one of the required phenomena to be available within public organizations, in light of the changes taking place in the global and international environment and in various fields. Therefore, it was imperative to study the impact of this phenomenon in various institutions, especially public ones, in most developing countries, including Iraq. The current research aims to analyze the relationship between The demographic diversity and institutional effectiveness of a sample of workers in public institutions included (500) respondents. The questionnaires were distributed to them randomly. Diversity is considered an independent variable and institutional effectiveness a dependent variable. The researcher used interview tools a

... Show More
Preview PDF
Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The integration between re-engineering and modern Approaches to reducing costs in the management of change
...Show More Authors

       The entrance process re-engineering one of the main entrances of administrative and technology appropriate to keep pace with scientific progress and the continuing changes in business environment and for the purpose of achieving the goal sought by the organizations in the pursuit of rapid developments and renewable energy in the market competition by changing its operations and activities of the radical change which contributes to an effective contribution to reducing the cost of product or service taking into account the quality improvement in the management of change to keep the increase value and speed of placing on the market to meet customer needs and desires to achieve a

... Show More
View Publication Preview PDF
Crossref (2)
Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of cognitive sharing on strategic anxiety: Analytical research into the Iraqi Airways Company
...Show More Authors

The current research aims to test the effect of knowledge sharing in its dimensions represented by(individual dimension, organizational dimension, and technological dimension), In reducing the strategic Anxiety of Iraqi Airways, In view of the importance of the two variables for the company from the perspective of society and the sample resulting from directing various organizational phenomena to reduce its strategic Anxiety, As a goal, it should be viewed from multifaceted perspectives(uncertainty, relational disorder, competitive disorder, resource depletion), And it was embodied by choosing the descriptive, exploratory approach, as it is the most appropriate in that aspect, so that the research questionnaire is one of solid scientific

... Show More
View Publication Preview PDF
Publication Date
Thu Feb 01 2024
Journal Name
Baghdad Science Journal
The Role of Chlorella vulgaris in Reducing Some Pharmaceutical Wastes Toxicity in Clam Pseudodontopsis euphraticus
...Show More Authors

Applications of microalgae in environmental studies have recently increased. Current uses of immobilized microalga Chlorella vulgaris include reducing pharmaceutical substances such as amoxicillin AMX and potassium dichromate K2Cr2O7 on freshwater clam Pseudodontopsis euphraticus as a biotic model. Recent research pointed out a change in biomarkers of oxidative stress in an evaluation of induced toxicity. Where clams were exposed to different concentrations100, 200, and 400 mg/L for 7 days and 20, 30, and 50 mg/L for 5 days of amoxicillin and potassium dichromate, respectively. The results showed that exposure to AMX and K2Cr2O7 led to a signific

... Show More
View Publication Preview PDF
Scopus (3)
Scopus Crossref
Publication Date
Fri Jun 30 2023
Journal Name
Journal Of The College Of Education For Women
Developing Tenth Grade Female Students' Attitudes in Critical Reading Skills Using the Reflective Thinking Method in the Sultanate of Oman
...Show More Authors

        This study aimed to developing the skills of critical reading for the tenth basic school female students through a training program using the reflective thinking method. The study sample consisted of (64) students. To achieve the objective of the study, the researcher uses the quasi-experiment approach consisting of a control group (32 students) and an experimental group (32 students). The researcher used three research inventories as follows: 1) A list of critical reading skills included (30) skills within three aspects (Recognition – Deduction – Evaluation and Judgment). 2) An executive program using reflective thinking for developing critical reading skills. 3) Achievement test to measure

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The use of technology review and evaluate programs PERT to improve the cost method on the basis of activity: بحث تطبيقي في الشركة العامة للصناعات النسيجية /واسط
...Show More Authors

Suffer most of the industrial sector companies from high Kperfi magnitude of the costs of industrial indirect, lack of equitable distribution of these costs on the objectives of cost, increased competition, and the lack of proper planning in line and changes faced by the industrial sector (general) and sample (private), as well as the difficulty in re- directing efforts to improve profitability and in-depth analysis of activities, and to identify untapped resource activities, then link these activities to the final products  The research aims to apply the technology review and evaluate programs with the method (ABC) through the application stages of planning, scheduling and control and a comparison to get to the products of dev

... Show More
View Publication Preview PDF
Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Use the Style of the Activity Based Cost time Drivine (TDABC) and its Impact on the Untapped Resources: Empirical study in the General Company for Textile Industries - Wasit
...Show More Authors

   The research aims to identify the importance of using the style of the cost on the basis of activity -oriented in time TDABC and its role in determining the cost of products more equitably and thus its impact on the policy of allocation of resources through the reverse of the changes that occur on an ongoing basis in the specification of the products and thus the change in the nature and type of operations . The research was conducted at the General Company for Textile Industries Wasit / knitting socks factory was based on research into the hypothesis main of that ( possible to calculate the cost of activities that cause the production through the time it takes to run these activities can then be re- distributed product cost

... Show More
View Publication Preview PDF
Crossref