The increasing rates of consumption of cigarettes harmful, to health in the world in general, and in Iraq in particular, and because of the costs borne by individuals, and the state as a result of addressing its damage, as well as Iraq's commitment, to international conventions against cigarettes, and demands of the World Health Organization, to raise prices to reduce consumption. Therefore, the tax Selectivity is one of the most important ways of regulating the consumption of this commodity on the one hand and increasing the tax revenue on the other. The research aims to shed light on the issue of selective tax on cigarettes and the impact of their application in increasing tax revenues and identify the effectiveness of the application of this tax in the Iraqi environment through the development of a proposed framework on the law of selective tax. Based on the hypothesis of the research that the application of the method of selective tax on cigarettes in the Iraqi work environment in increasing tax revenue, the research concluded with a set of conclusions and recommendations, including that the selective tax several advantages, the most important of which is the heavy outcome and monthly collection, so it is a good resource in increasing the proceeds Taxation, as well as the legalization of consumption of harmful goods by consumers and the most important recommendations reached is the legislation of a law on selective tax and through the use of the experiences of some of the countries applying them.
The Iraqi economy has suffered for a long period of inflation because of the Iraq war and the resolutions and the sanctions that were imposed on Iraq, this phenomenon overshadowed at various aspects of the economy including the tax revenue that the State seeks to optimize the total income for the budget, the research covers the years 1990-2010, these years have been divided according to the country's economic variables.
The research adopted on econometrics analysis that is based on the information and data available on topics and has been using statistical methods to test functions are formulated.
Research concluded that rates of inflation and GDP impact is limited to direct taxation and indirect in current prices a
... Show MoreThis research aims to show the sight at the importance of the private banking sector in Iraq and its role in financing of the investment projects , of the ability of Central Bank's decision to increase the minimum limit of capital for private banks to provide support to the economic activity and the development in Iraq. In addition to illustrate the importance of the capital increase, with a, and taking into notice the most important determinants that can stand in front of these banks in the beginning of the decision implementation, which in turn can lead to the most important proceedings that can contribute in the support of banks to implementation the decision. Also, the research has highlighted the most important ways through wh
... Show MoreThe purpose of this research is to determine the extent to which independent auditors can audit the requirements of e-commerce related to (infrastructure requirements, legislation and regulations, tax laws, and finally human cadres). To achieve this, a questionnaire was designed for auditors. Numerous statistical methods, namely arithmetic mean and standard deviation, have been used through the implementation of the Statistical Packages for Social Sciences (SPSS) program.
The research has reached several results, the most important of which are: There are noobstacles to enabling the auditor to audit the application of the e-commerce requirements as well as the respective(infrastructure requirements, legislation and regulations, t
... Show More
تمهيد
غالبا ما يكون تعامل المنظمات المالية والمصرفية مع الزبائن بشكل أساسي مما يتطلب منها جمع كميات هائلة من البيانات عن هؤلاء الزبائن هذا بالإضافة الى ما يرد اليها يوميا من بيانات يجعلها أمام أكداس كبيرة من البيانات تحتاج الى جهود جبارة تحسن التعامل معها والاستفادة منها بما يخدم المنظمة.
ان التعامل اليدوي مع مثل هذه البيانات دون استخدام تقنيات حديثة يبعد المنظمة عن التط
... Show More
The research aims to demonstrate the impact of tax techniques on the quality of services provided to income taxpayers by studying the correlational and influencing relationships between the exploited variable (tax techniques) and the dependent variable (the quality of services provided to income taxpayers), and in line with the research objectives, the main hypothesis of the research was formulated (there is a relationship Significance between tax techniques and the quality of services provided to income taxpayers) a number of sub-hypotheses emerged from this hypothesis that were stated in the research methodology, and a number of conclusions were reached, the most important of which were (through the use of the correlation coeff
... Show MoreThis paper deals with constructing a model of fuzzy linear programming with application on fuels product of Dura- refinery , which consist of seven products that have direct effect ondaily consumption . After Building the model which consist of objective function represents the selling prices ofthe products and fuzzy productions constraints and fuzzy demand constraints addition to production requirements constraints , we used program of ( WIN QSB ) to find the optimal solution
Search procedures on the treatment research has tended include what cam followers Astaratejaat available to the business organizations to achieve competitive advantage and continued benefits of the form in which the organization can maintain its success in the race competitive and increase production efficiency.
The objectives of the study , the study came with the number of goals and the most important one the knowledge of the relationship and the influence between the variables of the study and review of the latest literature frameworks intellectual and philosophical to the variables of the study and come up with recommendations that could help the organization improve its performance .
... Show More
Abstract
The aim of this study was to identify the impact of the Knowledge Management Processes on organizational creativity in the Airlines Companies working in Sudan. The hypotheses formulated as:, there is a positive relationship statistically significant differences between knowledge management processes (diagnosis, the acquisition, storage, distribution and application) and organizational creativity. the measurement of the variables had been adopted from previous studies. The study used a Descriptive approach and and the analytical statistical method to construct the model and SPSS Program for data analysis .Purposive sample procedure had been chosen and structured questionnaire had been developed. Out of 215 q
... Show More
Objectives: To Assess the Effect of Physical Status of Polycystic Ovarian Syndrome on Women in Reproductive Age,
To Find out the Relationship Between Polycystic Ovarian Syndrome and Women's Physical Health (Acne , Hirsutism ,
Weight Gain , Irregular Menstrual Period),&To Identify the Association of Physical Status to polycystic ovarian
syndrome and Some Socio Demographic Characteristic (Age ,Occupation & Obesity ), and Reproductive
Characteristic(Gravida ,Para ,Abortion &Menstrual Regularity).
Methodology :a descriptive analytical study was conduct on Non-probability (purposive sample) of (100)women who
suffering from polycystic ovarian syndrome in reproductive age in infertility counseling from three hospit