In recent years, the attention of researchers, governments and international non-governmental organizations has focused on the aggressive practices adopted by companies with the aim of evading the tax burden or from paying the tax obligations imposed on them by law, as the results of these practices are negatively affected by tax revenues. And that companies are part of the society in which they work, and they have rights and obligations, including paying taxes. The research community is the Iraqi private shareholding companies, and the research sample was 4 companies within the private sector and in the field and finance - banking, insurance, industrial and service, which are Ashur Bank, Al-Ahlia Insurance Company, Baghdad Soft Drinks Company and Asia Cell Company. The research aimed to measure the effect of the voluntary disclosure of companies on tax evasion in the companies of the research sample and for the period from 2011 to 2015 through the results of analyzing the level of practice of the searched companies for the voluntary disclosure. The absence of a trace of voluntary disclosure in tax evasion and the research summarized the variation and difference in the rates of voluntary disclosure for companies between sectors. There is no specific or converging level, which means that each company has its own unique policy, culture and awareness of adopting and practicing optional disclosure regardless of the sector in which it operates. And Iraqi private shareholding companies, based on the results of the analysis of the financial reports of the companies, the research sample practiced tax evasion at different rates The most important thing is the adoption of the optional disclosure measurement model proposed in this research as a basis for measuring the optional disclosure, as it is a measure that includes many financial, insurance, industrial and service sectors and activating the role of the supervisory and supervisory authorities, in the forefront of which is the tax administration represented by the General Tax Authority and reducing the opportunities and volume of manipulation in financial reports and imposing penalties Strict and deterrent against those who violate the tax law and infringe on it and try to present misleading financial data by enacting many judicial rulings and high fines
This Kind of study has a special importance. Great numbers of Arab Muslims share a lot of their work, their Trans lations & new additions to scientific heritage. They facilitate the indirect way for Europeans to got Greek scientific knowledge. Ibn Sina classified & collected in his book (Law) Galen`s medical publications & he clarified, arranged & make them easy to understand.
الحمد لله رب العالمين والصلاة والسلام على سيد المرسلين أبي القاسم محمد (صلى الله عليه وآله وسلم ) وعلى آله الأطهار الميامين ، وصحبه الأبرار المنتجبين إلى يوم الدين 0
وبعد : فإن أجلّ ما بأيدي أبناء هذه الأمة القرآن كتاب ربّها ، الناطق بمصالح دينها ودنياها ، الذي جعله الله تعالى هدىً ورحمةً للعالمين ، وأنزله على خير خلقه من عباده محمّد الصادق الأمين ، وحث المسلمين على أتباعه ، وأمرهم على ل
... Show MoreThe study aims to identify the Traumatic Symptoms (physiological, emotional, and cognitive) of earthquakes among the targeted sample; it also aims to identify the significant differences between psychological, emotional, and cognitive traumatic symptoms of earthquakes according to the gender and age of participants. The study additionally seeks to identify thepsychological positive-negative reactions associated with earthquakes according to gender and age of the participants. To measure the traumatic symptoms of earthquakes, a 4-point Likert scale questionnaire with (20) items (questions) accompanied with a 4-point Likert scale questionnaire with (18) items (questions) were used to measure the Psychological positive-n
... Show Moreدور المعالجة الادراكية في اختزال البنية التصميمية للعلامة التجارية
Islam paid great attention to the youth, and took care of them because they
are the strength and movement, which is the preferrence stage in human life,
and they are the ones who
العراق في مواجهة متطلبات الانضمام الى منظمة التجارة العالمية
Conclusion
After this tour with Alkhund Al-Khurasani and his book “Adequacy of Fundamentals,” we can highlight the results we have got through what we have reviewed in the research:
- Al-Akhund Al-Khurasani was born and raised in a scientific environment that gave him from his childhood the opportunity to gain knowledge of achievement. Therefore, he left to seek knowledge from the beginning of his youth and toured the cities, then he went to Tehran and then He went to the holy city of Najaf, then left for Samarra, then returned to Najaf in order to work on the scholars and the student.
- Al Akhund al-Khorasani studied on several scholars , whether in Iraq or in Geran, and he
The holy city of Najaf is a vital space that helps to bring people together within a particular context, thus strengthening intellectual communication, community participation and increasing opportunities to learn about different cultures
مشكلة البحث:
بين الحين والآخر تتصاعد الصيحات مطالبة بإصلاح النظام التعليمي لكي يتوافق هذا النظام مع ما يحدث في العالم من تطورات علمية وتكنولوجية تترك بصماتها على مختلف قطاعات الحياة .
ويعد المعلم وبلا شك ركنا أساسيا في هذا النظام ،وذلك لما للمعلم من تأثير أساسي في عملية التعليم والتعلم . ماذا يجدي إذا ما طورنا مناهجنا، واحسنا مباني مدارسنا، وأكثرنا من الوسائل والتقنيات ،ولم نوفر المع
... Show Moreاسلوب الحوار في القرآن الكريم اسلوب حياة وفي حقيقة الامر يضم القرآن الكريم بين دفتيه حوارات كثير مابين الله عزوجل وخلقه وما بين الانبياء واقوامهم وما بين الانبياء والطواغيت ومابين المؤمنين والكفار وهكذا ، وبدء الخلق قام على حوار مابين الله عزوجل وآدم وما بين آدم وابليس وما بيا الله جل وعلا والملائكة .