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اثر تطبيق قواعد حوكمة الشركات في مصداقية التقارير المالية وفي تحديد وعاء ضريبة الدخل: دراسة في قسم الشركات في الهيئة العامة للضرائب
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Corporate governance has the great concern from the international and regional, institutions and organizations especially after the current financial crisis. It became a fertile field for research and study.

So an urgent need was to do research links the relationship between taxes and corporate governance to take advantage of Its multiple positives because corporate governance helps in the elimination of the conflict, to achieve harmony and balance between the interests of different groups interested in the company whether from within or from outside, financial authority is one of the these categories.

  The aim of this research is to achieve a set of objectives including:

  1. make use of the application of the rules of corporate governance in companies through some mechanisms to improve the accounting information contained in financial reporting.
  2. Determining the impact of application of the rules of corporate governance in the credibility of financial reporting and to enhance confidence in the reports submitted to the General Commission for Taxes in the determination of tax fairly.

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
الادارة الالكترونية في شركات التأمين: إنموذج مقترح في شركة التأمين العراقية العامة
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In recent decades, the world has faced some rapid technical developments, affected on many fields of life, which had the best chance in the information and communication technology, such that it created an entirely new situation, summed up the life and development of business enterprises. This is while these developments have changed a lot the reputation of management institutions and civil society organizations in return. In addition, they have linked the citizen and those institutions in their different specialties within a distinct electronic format called e-management in the contemporary literature.

    This study attempted to highlight the importance of investment in building e-management by linking citiz

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Risk Analysis in Group Life Insurance: An Applied Research in the General Iraqi Insurance Company
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Insurance actions has become a task of the vital foundations on    which the international economy depends, where its presence helped in the development of economic resources in which human resource is considered the most important of these resources. Insurance companies play the biggest role in protecting this resource and minimizing the impact of the dangers that verify this condition.Human has worked hard to get rid of the dangers and its harm, and to devise many ways to prevent them. A risk management is considered within human’s creations in order to create a society with fewer negative risks impacts.

                On this basis, th

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Publication Date
Sun Feb 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
effect work stress in performance of employees In The general company for vegetable oil industry
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This research theme of the pressures of work , which is one of the important topics in order to recognize the reality of( influencing the pressures of work in the performance of employees in the General Company for Vegetable Oil Industry in Baghdad )through the statement of the existence of the correlation and influence whether or not the statement of the strength of this relationship and its impact in the case of its existence has been provided as part of my Search for variables and their removal in front of the Sub- scientific aspect has been the distribution of the questionnaire on a sample of( 62) people working in the company Mint distributors on several sections where.

Formed resolution of two sets

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Publication Date
Mon Jan 07 2013
Journal Name
Journal Of Educational And Psychological Researches
المشاركة الفاعلة لمديري الأقسام في المديريات العامة للتربية في عملية صنع القرار
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     The Decision Making Process (DMP) is considered the vital from the point of view intellectuals.  That is because of its effect on performance and the level of productivity of the workers in any organization. In the educational organization in particular, it plays a pivotal role in the technical, managerial and supervision fields.  In addition to the productivity there was a great effect on the moral of the workers in all part of the organization, self respect and the problem solving approach to all work difficulties and challenges.  All that leads to a better working environment where goals are achieved in a collaborative effort.

     According t

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The Evaluation of Information Security Management System in the Iraqi Commission for Computers and Informatics according to the International Standard (ISO 27001: 2013)
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    The current research included (the evaluation of Information Security Management System on according to international standard (ISO / IEC 27001: 2013) in Iraqi Commission for Computers and Informatics), for the development of an administrative system for information security is considered a priority in the present day, and in the light of the organizations  dependence on computers and information technology in work and communication  with others. The international legitimacy (represented by the  International Organization for standardization (ISO)) remains the basis for matching and commitment and the importance of the application of information Security Management System accordi

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
"The relationship between the profits management and profits quality and their impact on users of accounting information (A comparative study of a sample of banks listed in the Iraqi market for securities)
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The aim of the research is to determine the impact of profit management practices on the quality of profits through the use of flexibility in determining accounting methods and practices profit information is one of the most important information that concerns current users in general and observing users in particular. Some corporations managements manipulate the results of the company's profit or loss (income statement) and financial position statement with multiple reasons, including capital market motivations to raise their share prices in the stock market and attract investors, and on the other hand the motives of funding and borrowing loans, and the use of the flexibility in accounting policies and estimates to change the in

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Publication Date
Tue Dec 04 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EVALUATION OF IMPACT OF MARKETING POLICY IN Al-FURAT GENERAL COMPANY FOR CHEMICAL INDUSTRIES AND PESTICIDES: EVALUATION OF IMPACT OF MARKETING POLICY IN Al-FURAT GENERAL COMPANY FOR CHEMICAL INDUSTRIES AND PESTICIDES
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Marketing is one of the most important pillars on which most industrial and commercial sectors depend on evaluating their performance, improving their financial position, development and economic growth. The presence of effective marketing activities in any industrial or commercial organization (which works to meet the requirements of customers in order to ensure the integration of trading and handling rings with consumers and to ensure the growth of the marketing process regularly and not to retreat) effectively contributes to maintaining the company's position between its competitors and its customers. It is necessary to have these marketing activities in order to meet the requirements of the organization on the one hand and to

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Publication Date
Thu Dec 05 2013
Journal Name
Journal Of Physical Education
Determine criteria for follow-up test defensive basketball junior
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Longer follow-up defense , one of basketball skills that require the team collective action involving active part and consistent to acquire bouncing balls even not be a chance for members of the team striker acquisition rebounding from the target area and bring it back again , which reduces the chances of scoring, and it enables team members defender of the performance of fast attack and score points for being the increase your chances of success.In light of the foregoing, reflected the importance of research in achieving the objective basis of skill tests that require a circumstance similar to the circumstances of the game with the standard operating procedures for the registration, and that the validity judged by consistency between tests

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Determine Optimal Preventive Maintenance Time Using Scheduling Method
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In this paper, the reliability and scheduling of maintenance of some medical devices were estimated by one variable, the time variable (failure times) on the assumption that the time variable for all devices has the same distribution as (Weibull distribution.

The method of estimating the distribution parameters for each device was the OLS method.

The main objective of this research is to determine the optimal time for preventive maintenance of medical devices. Two methods were adopted to estimate the optimal time of preventive maintenance. The first method depends on the maintenance schedule by relying on information on the cost of maintenance and the cost of stopping work and acc

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
اثر استخدام انموذج سكمان في تحصیل طالبات الصف الثاني متوسط ومیلھن نحو مادة الفیزیاء: اثر استخدام انموذج سكمان في تحصیل طالبات الصف الثاني متوسط ومیلھن نحو مادة الفیزیاء
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