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Peaceful settlement as a means of preventing tax: An applied research in the General Commission for Taxation evasion
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The reconciliation of tax reconciliation is one of the legal methods used by the financial authority in Iraq, which is done with the taxpayer

The research dealt with the weakness of tax revenues for many reasons, including tax evasion, which led to the search for ways to reduce evasion to increase the tax revenue, and settlement reconciliation one of these means .

The research proceeded from the premise that the use of a more broadly settled settlement would govern the tax evasion of taxpayers.

The researchers used a series of studies and previous research, books and other sources related to the subject of research, and this was done through the theoretical framework, and the practical aspect that included the financial statements.

The most important results were:

The settlement of the settlement enhances the application of the principle of tax compliance, and leads to the payment of the tax evaded payment plus the fine imposed on him and this leads to an increase in tax revenues, and also lead to the detection of the taxpayer evaded real financial statements, which will be taken as a basis for accounting for the years later also this Leading to a reduction in tax evasion.

The main conclusions reached were:

1-The system used in the settlement of reconciliation in its traditional form (the powers distributed between the branches and the General Authority for Taxation and the Ministry of Finance), and did not provide a new step to become wider as is the US compliance law.

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Conflict management and its relation to functional performance as perceived by secondary school managers toward the directors of directorates of education in wassat province
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The research aims to; identify the management of conflict as perceived by secondary school managers toward the directors of directorates of education in wassat province, identify functional performance as perceived by secondary school managers toward the directors of directorates of education in wassat province. Besides, explore the relationship between Conflict management and functional performance among the directors of directorates of education in wassat province. A descriptive approach deemed more appropriate with study design. As a tool to collect the data of current research, the author used a questionnaire. Spss tools were used for data analysis

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Publication Date
Mon Nov 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Strategic leadership skills as a moderate of the impact of environmental challenges on effective management of the environment according to the model (VUCA Prime)
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Purpose – The main purpose of this research is to highlight the main role of strategic leadership skills for top managements in accessing to effective management in accordance with the (VUCA Prime) methodology in (VUCA) environment as Miniature virtual environment, which refers to (Volatility), (Uncertainty), (Complexity), and (Ambiguity).

methodology – To achieve the research objective, this study selected the quantitative approach in research design, Questionnaire was used as the main instrument for data collection, the sample comprised the opinion poll (106) individual who functions as a head department. (Structural equation modelling by (Smart Pls3)

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Publication Date
Wed Jun 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Diagnosis of the reality of marketing knowledge management"A survey of the views of a sample of telecom operatorsIn the city of Sulaymaniyah "
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This research aimed to diagnose the perception based on Telecommunications of Iraq to the importance of activating knowledge management marketing in possession, as well as Indication of impediments to activate the management of marketing knowledge in the researched companies, also aimed to show the extent of the existence of significant differences in perception based on Telecommunications Iraqi importance of activating the management marketing knowledge in possession. To achieve the objectives of this research, the questionnaire was developed and distributed to a sample of telecommunications companies in the city of Sulaimaniya, was selected on the criterion according to the company's life in terms of seniority in the telecommunication

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Extent of Implementing the Strategy of Solid Waste Management in Baquba City - Poll search
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The research aims to identify the reality of the management strategy followed in the treatment of solid waste in the city of Baquba, and what strategies are used to treat solid waste, and the extent of the application of these strategies, through personal interviews with leading cadres in the Directorate of Baquba Municipality, their assistants and heads of departments, they numbered (55) Individuals. The descriptive method was adopted through a questionnaire prepared to measure the extent of the implementation of the strategy of solid waste management in the city of Baquba and using statistical tools including (arithmetic mean, standard deviation, relative importance, the gap). The research reac

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Office managers skills and it's impact on the effectiveness of time management A survey of a sample of departments managers in the institutes and faculties at the middle technical university
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The objective of this study is to highlight the skills of office managers and it's impact on the effectiveness of time management in the institutes and faculties of middle technical university and a group of cognitive and practical aims. The managers skills forms mthe modern trend and the main source to provide organizations with highly skilled managers with distinctive performance and because of the sharp changes in the environment which today's organizations works in it , business organizations generally and managers especially realise the importance of time management and it's role in achieving competitive advantage . The problem of this study raised from this point which reflect the extent of departments managers realisation

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Publication Date
Mon Sep 06 2021
Journal Name
Journal Of Mechanical Engineering Research And Developments
Using Micro-Ceramic as an Abrasive Material to Remove Surface Roughness by Magnetic Abrasive Finishing
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Due to the rapid advancement of technology and the technology of things, modern industries start to need a highprecision equipment and surface finishing, so many finishing processes began to develop. One of the modern processes is Magnetic Abrasive Finishing (MAF), which is a high-precision process for internal and external finishing under the influence of a magnetic field of abrasive particles. Boron Carbide (B4C) ceramics was tested by mixing it with iron (Fe) and produced abrasive particles to reduce the intensity of scraping on the surface, reduce the economic cost and achieve a high finishing addition to remove the edges at the same time. The material selected for the samples was mild steel (ASTM E415) under (Quantity of Abrasives, Mac

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Publication Date
Fri Dec 01 2023
Journal Name
Baghdad Science Journal
A novelty Multi-Step Associated with Laplace Transform Semi Analytic Technique for Solving Generalized Non-linear Differential Equations
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   In this work, a novel technique to obtain an accurate solutions to nonlinear form by multi-step combination with Laplace-variational approach (MSLVIM) is introduced. Compared with the  traditional approach for variational it overcome all difficulties and enable to provide us more an accurate solutions with extended of the convergence region as well as covering to larger intervals which providing us a continuous representation of approximate analytic solution and it give more better information of the solution over the whole time interval. This technique is more easier for obtaining the general Lagrange multiplier with reduces the time and calculations. It converges rapidly to exact formula with simply computable terms wit

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Publication Date
Tue Jun 08 2021
Journal Name
مجلة العلوم و التكنولوجية للنشاطات البدنية و الرياضية
The effectiveness of using (7E’s) learning cycle in learning a movement chain on the uneven bars in the artistic gymnastics for women
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Abstract The Object of the study aims to identify the effectiveness of using the 7E’s learning cycle to learn movement chains on uneven bars, for this purpose, we used the method SPSS. On a sample composed (20) students on collage of physical education at the university of Baghdad Chosen as two groups experimental and control group (10) student for each group, and for data collection, we used SPSS After collecting the results and having treated them statistically, we conclude the use 7E’s learning cycle has achieved remarkable positive progress, but it has diverged between to methods, On this basis, the study recommended the necessity of applying 7E’s learning cycle strategy in learning the movement chain on uneven bar

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Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Developing a Learning Organization According to Analysis of the Relationship between Knowledge Gap and Strategic Performance Gaps: Field Study in a Sample of Private Banks in Baghdad.
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The purpose of this research shed light on the analysis of the relationship between the knowledge gap and the strategic performance  gap and diagnose the level of impact this relationship in building a learning organization, and sought search to achieve a number of goals, cognitive and Applied been tested nature of the relationship and effect between variables in a sample size (62) of the managers of banks civil in Baghdad (Baghdad, Gulf, Assyria, Union, Elaf) and focused research problem in question is bold is whether the analysis of the relationship between the knowledge gap and the performance gap strategic leads to recognize organizations need to shift to organizations educated, either in the side of the field was the pr

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Publication Date
Wed Jan 08 2020
Journal Name
International Journal Of Advanced Science And Technology
The local stability of an eco-epidemiological model involving a harvesting on predator population
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In this paper a prey - predator model with harvesting on predator species with infectious disease in prey population only has been proposed and analyzed. Further, in this model, Holling type-IV functional response for the predation of susceptible prey and Lotka-Volterra functional response for the predation of infected prey as well as linear incidence rate for describing the transition of disease are used. Our aim is to study the effect of harvesting and disease on the dynamics of this model.

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