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
الرؤيا واداء التشكيل في النحت العراقي المعاصر
תקציר
השירה החילונית זו מיזגה בין התרבות היהודית והתרבות הערבית השלטת. התרבות הערבית השלטת השפיעה על היהודים בשירה, בספרי פילוסופייה ועיון, בהגות דתית, ביצירה של פרשנות המקרא, במחקר בדקדוק עברי, ברפואה ועוד. ספרי המדע המחקר והעיון נכתבו כולם בערבית. זו היתה שפת הדיבור בקהילות היהודיות. אבל השירה שהתפתחה, שירה אשר קבלה את יסודותיה מן השירה הערבית, שהגיעה לשיא בתקופה זאת – נכתבה כולה בעב
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Benim tezimin adlı "Namık kemal'ın Hikayelerinde isim hal ekleri"dir. Bu tezde ilk olarak Namık kemal'ın hayatı hakkında bilgi vermeye çalıştım. Sonra isim hal ekleri hakkında bilgi de verdim. Sonra Namık kemal'ın hikayelerinde geçen isim hal ekleri birer birer çıkarmaya çalıştım.
XIX yüz yılında en önemli dönem Tanzimat dönemidir. Tanzimattan beri yeni hayat ihtiyaci ile yeni sanat anlayışı, birçok yeni kelime ve tamlamaların ortaya çıkıp, yerleşmesine sebep olmuştur. Namık kemal'ın mektuplarındaki birçok kelimeler, fikirler, kavramlar ve inanışlar, hepsi yeni değildir. Çoğu yaşıyan dilde kullanıyor, bir kısmı da sözlüklerde bulunuyordu. Fakat bi
... Show MoreDans le romantisme et ses textes, il est important de mentionner qu'il n'existe qu'un seul thème romantique qui est l'amour, mais assez pour avoir fait du XIXème siècle, une révolution du texte romantique. L'amour consiste à la réduction de l'univers, à un seul être, puis la dilatation de ce seul être, voilà l'amour. cet amour passionnel n'est qu'un arrangement froid et réfléchi excluant d'emblée l'exaltation des sentiments. Néanmoins, cet amour passionnel peut être brutal. quant à la mort, dans le drame romantique, l'amour et la mort sont liés. Beaucoup d'histoires d'amour finissent le plus souvent par un suicide passionnel : le romantique cherche à l'atteindre par l'amour un sentiment sanctifié, et divinisé ; mais c
... Show MoreEpistemological skepticism was present strongly in the Islamic
philosophical heritage. Many texts were received by thinkers and
philosophers calling for
The researcher wanted to make an attempt to identify the foundations of social solidarity, to strengthen the bonds of brotherhood among society, and spread the causes of compassion in the hearts of its members.
The researcher has taken a short course in the hearts of the beloved to hearts.
العلوم الاجتماعية في جامعة بغداد .. التاريخ والتطورات
وماذا ان اخطأت فرنسا في موضوعات العراق
This study presents the concept of communicating as criticism analytical vision of art in general and contemporary composition particularly. Art is a means of communication for that activity to participate in the information or meanings, where the artwork is the message that includes what the artist sends ideas ,to the recipient . Thus, the language of communication between the artist and the receiver are made through the artwork (whatever his specialty: theatrically, plastic art, musically) and the magnitude of the meaning of outwardly or inwardly, is determined by the relationship between the artist and the recipient of which lead us turn to the issue of communication between them . .
At that determined search through which we seek
In this paper we will explain ,how use Bayesian procedure in analysis multiple linear regression model with missing data in variables X's as the new method suggest , and explain some of missing Patterns under missing mechanism , missing complete at random MCAR and compare Bayesian estimator with complete case estimator by use simulation procedure .