It highlights the importance of research through its focus on the assessment of tax for settling accounts Mmakhr medicines and annual statement controls and its role in determining the taxable income of the real tax Mmakhr drugs and achieve tax equity through tax settling accounts. The tax authority relies annual controls laid down by the tax settling accounts for Mmakhr medicines despite their inclusion bookkeeping business No. 2 system for the year 1985 average .ually this basis formulated hypothesis (that the adoption of the tax authority on annual controls in the tax settling accounts for Mmakhr medicine does not contribute in determining income taxable real tax for this Almmakr). the resulting search for a number of conclusions and recommendations, and the most important conclusions is that the annual special controls Bmmakhr medications do not achieve justice for both sides, financial power and Mmakhr medications because of their reliance on the assumption and guesswork. As recommendations, it is the most important of the tax authority must adopt the books business tax in settling accounts for Mmakhr medicines because they are covered by commercial bookkeeping system No. 2 for the year 1985 and work on the audit and ensure the integrity of their data and the extent of compliance with real profits.
The research aims to measure the extent of the impact of Earnings quality in the continuity of the company for a sample of private commercial banks listed on the Iraq Stock Exchange. The research sample included (15) of the listed commercial banks that continue to issue their financial statements for the period from (2009-2018).The research relied on three main models of measurement and on four steps. The first step is to measure the Persistence (Earnings Quality) by Depending the sustainability model. While the second step included measuring the Predictability of accounting profits by deriving the square root of the disparity of the estimation error from the first model Persistence (Earnings Quality), and the third step included
... Show MoreAbstract: In recent times, global attention has increasingly focused on the critical issue of environmental sustainability, owing to escalating environmental degradation exacerbated by the utilization of green spaces and technological innovation. This phenomenon necessitates thorough examination, prompting the present study to scrutinize the impact of various factors, namely green spaces, technological innovation, environmental taxes, renewable energy consumption (REC), inflation, and economic growth (EG), on environmental sustainability within the context of Iraq. Secondary data extracted from the World Development Indicators (WDI) spanning the period from 1991 to 2022 served as the foundation for this investigation. Methodologically, the
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The current research aims to know the effect of teaching using multiple intelligences theory on academic achievement for students of primary school. The sample search of pupils . The research sample was divided into two groups where the first group represented the experimental group which studied the use of multiple intelligences and the second group represented the control group which studied the use of the traditional way . The search tool consisted of achievement test. Showed search results, there are statistically significant differences(0.05) between the average scores of students who have studied according to multiple intelligences between the average scores of students who have studied in accordance with the tradition way in the p
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This research aims to identify the availability of the elements of the concept of citizenship, to identify the distribution ratios of the outputs of the musical skills curriculum at the levels of educational goals associated with the elements of the concept of citizenship in the guides of teachers of musical skills for grades (12-1) in the Sultanate of Oman. A content analysis card was designed to include the teacher’s guides of musical skills for grades (12-1), which included the outputs, according to the grades with the identification of the elements of citizenship (identity, belonging, rights, participation). The results of the research revealed that the percentage of inclusion of citizenship values
... Show MoreThe article aims to study the liquidity that is required to be provided optimally and the profitability that is required to be achieved by the bank, and the impact of both of them on the value of the bank, and their effect of both liquidity and profitability on the value of the bank. Hence, the research problem emerged, which indicates the extent of the effect of liquidity and profitability on the value of the bank. The importance of the research stems from the main role that commercial banks play in the economy of a country. This requires the need to identify liquidity in a broad way and its most important components, and how to
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Abstract
The current research is attempt to test the reflection of the lean management on the human resources management practices of two of the most important communication companies operating in Iraq (`Zain & Asia cell), The research aims to Determine the extent of adoption of the lean management approach in the two researched companies, as it improving human resource management practices. The research problem represented in the existence of lack of in some aspects of the application the lean management approach in service sector and neglecting the impact of its tools on the human resource management practices. For this purpose three principle research hypotheses has been formulated, first there is a correlation rel
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The goal of current research to know the according of scientific values in the curriculum of chemistry sixth - grade science To achieve this goal wasa to build aalistaofa scientifica values toa be included in the curriculum of chemistry sixth - grade science after seeing a group of literature and previous studies, the list presented to a group of arbitrators and specialists in educational and psychological sciences and methods of teaching science, and curricula and teaching methods , Arbitrators and specialists have expressed their views and comments on the tool, and that the list was formed in final form (9) values Head of scientific includes ( 35) sub - value, then the researcher analyzed the chemistry curriculum for sixth grade Scient
... Show MoreThe research aimed to prepare a measure of the importance of enlightenment, academic education, and applied skills for third-stage female students, including teaching methods from their point of view/College of Education and Sports Sciences/University of Baghdad/Al-Jadriyah. The researchers used descriptive description in the comprehensive research procedures, an appropriate methodology in achieving the research objectives, sufficient for interpretations, how important is the academic teacher’s knowledge of teaching methods for student learning, what are the roles that the learners have acquired from the academic teacher. The scale of importance and horror consists of 15 items. The research population includes female students of t
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