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
تتفق الدراسات الحديثة على ان النظام الديمقراطي في بلد ما لايمكن ان يقام الا في ظل جو تسوده الحرية السياسية والدينية، الا ان مصطلح الديمقراطية ومصطلح الحرية وضُعا في دائرة جدلية، لان مفهومهما بقي متعدداً ومختلفا فيه. يعد كارل بوبر من ابرز الفلاسفة في الفكر السياسي الغربي المعاصر المدافعين عن الديمقراطية بوصفها النقيض للديكتاتورية، إذ حدد وظيفتها بقدرتها على كبح جماح النخبة الحاكمة واخضاعها للقانون لمنع نزو
... Show MoreThe research studies the semantic generation structures of
commodity names in the Baghdad dialect of Arabic, specifically
those names that reflect popular taste. Through descriptive field
studies of the social use of these words
(Abstract)
A man find himself in front of narrative literal productions when he read the title of this paper that deals with specialist , followers of Arabic literal narration productions through the era of Arabic literature in a period arrived to 1500 years. It is strange to present (Narration art in Arabic heritage) , in addition to (Arabic diwan) . This matter introduces us to come back to the past to inspect Arabic narration production , specially that is called (Artistic narration ) which is full ,variety of purposes and goals.
The present work aims to study forward osmosis process using different kinds of draw solutions and membranes. Three types of draw solutions (sodium chloride, sodium formate, and sodium acetate) were used in forward osmosis process to evaluate their effectiveness with respect to water flux and reverse salt flux. Experiments conducted in a laboratory-scale forward osmosis (FO) unit in cross flow flat sheet membrane cell. Three types of membranes (Thin film composite (TFC), Cellulose acetate (CA), and Cellulose triacetate (CTA)) were used to determine the water flux under osmotic pressure as a driving force. The effect of temperature, draw solution concentration, feed and draw solution flow rate, and membrane types, were studied with
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يعد التحليل العاملي Factor Analysis أحد الأساليب الإحصائية المهمة والتي يصعب تنفيذها يدويا ً أو بالألات الحاسبة الصغيرة لذا لاقى الباحثين صعوبة في إستخدامه في البداية بل كان من المستحيل القيام به ، لذا فالمؤلف قد تناول التحيلي العاملي الاستكشافي لكونه إسلوب إحصائي يستخدم في تحليل البيانات ويتطلب شروطا ً لأستخدامه ودقة في مراعاة هذه الشروط ويتطلب أيضا ً معايير يجب أن يتأكد الباحث من توافرها في البيانات وهذا ما تم ت
... Show Moreتتحقق اهداف الدول عبر توظيف امكانياتها ومواردها ، وهذا التوظيف يقترن بوسائل مختلفة باختلاف الامكانيات المتاحة. وتتفاوت هذه الوسائل ما بين الاكراه والترغيب ، واحياناً من الممكن استخدام كلا الوسيلتين ، وتندرج هذه الوسائل من حيث تصنيفها ضمن نوعين رئيسين هما: القوة الصلبة ]القوة العسكرية والاقتصادية[ والقوة الناعمة ]استخدام جميع ادوات الترغيب وتسخيرها من اجل ان تُعجب بها الدول الاخرى وتنصاع
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الغلط في القانون الانجليزي على انواع ثلاثة (غلط مشترك Common mistake ) يقع فيه الطرفان مع علم كل منهما بنية الآخر ويقبلها دون ان يشوب الاتفاق نقص او يعتريه تحفظ ، و(غلط من الجانبين Mutual mistake) يكون كل متعاقد واقعا في غلط فيما يتعلق بما قصده الآخر، فيقدم كل منهما عرضاً مخالفاً للآخر و(غلط من جانب واحدUnliteral mistake ) يقع فيه احد المتعاقدين فقط ويكون المتعاقد الآخر اما عالماً بالغلط او يفترض انه عالم به . فإذا دفع احد المتعاقدين
... Show MoreConstitute the relationship between the director and actor mainstay chock done to show art in film and television , both of which occupy what a big role in the mission accomplishment . The leadership of the director of the artwork in various joints require two features two important ( creativity and administration ) , The capabilities director of creative serves as an added intellectual and aesthetic saturated sensation that leaves its impact on all the technical elements involved in done. Either trait administration and leadership it is what requires multiple skills in dealing on according to technical standards and moral and humanitarian allow the transfer of ideas , concepts and visions to those elements to embody and implement the ki
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واقع تدريس السياسة الخارجية في كلية العلوم السياسية - جامعة بغداد