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
Use the accounting system of responsibility in assessing the performance of the company profit centers of the leather industry Given the importance of the profit centers of the General Company for Leather Industries, where a circle of activity that is accountable responsible for them (the director) about what is happening with costs and achieve revenues other words, the profit center is the beginning of an independent company with revenues and costs contribute to achieving the objectives of the company as a whole, which is to achieve profits, which means the comprehensive work of the centers of the need to evaluate its performance permanent depending on the conversion rates of the Interior. It was relied on the company's production
... Show MoreThe world's renewable energy sources have taken on great importance, for its cleanness and its environmental effects as well as being a renewable source, Increased demand for fossil energy sources is also causing global warming and climate change. Iraq is an appropriate area for renewable energy This study shows that renewable alternative energy has not been used sufficiently enough at present. But this energy can play an important role in the future of renewable energy in Iraq. This research aims to study the renewable energy in Iraq (solar energy) and it is appropriate to develop this alternative energy for crude oil, which is characterized by the use of the most appropriate and less economical and more environmentally friendly. Solar
... Show Moreهذه الورقة البحثية تهدف الى مناقشة سبل تطوير التعليم العالي في العالم العربي والارتقاء به لخلق راسمال بشري وثقافي قادر على مواجهة تحديات العصر، فالتنمية الاقتصادية في العصر الحالي ما عادت تعتمد على المواد الاولية بل على القيمة الابداعية للانسان التي اصبحت اساسية في المنافسة الحالية بين الشعوب الانسانية و اصبح الفكر المبدع هو المنافس الحقيقي المهم حيث تصنع احدث الاجهزة الحديثة باحجام صغيرة ومواد اولية اقل
... Show MoreAs contemporary security requires the formulation of a comprehensive strategy based on multidimensional sub-strategies (economic, developmental, social, cybersecurity, military,and diplomatic dimensions to achieve so-called sustainable security and address the unconventional challenges that worsened with the turn of the twenty-first century and concerned with violent extremism, often leading to terrorism, Iraq, despite the reversal of the terrorist group ISIS in 2017, seems urgently needed to formulate effective strategies to counter violent extremism, Violent extremism has multiple internal and external reasons. These causes have increased due to local, regional, and international causes. Violent extremist factors began with the outbreak o
... Show MoreFacial recognition has been an active field of imaging science. With the recent progresses in computer vision development, it is extensively applied in various areas, especially in law enforcement and security. Human face is a viable biometric that could be effectively used in both identification and verification. Thus far, regardless of a facial model and relevant metrics employed, its main shortcoming is that it requires a facial image, against which comparison is made. Therefore, closed circuit televisions and a facial database are always needed in an operational system. For the last few decades, unfortunately, we have experienced an emergence of asymmetric warfare, where acts of terrorism are often committed in secluded area with no
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الانسحاب الاجتماعي بغض النظر عن العوامل المسببة له قابل للعلاج حيث وضحت البحوث العلمية إمكانية الحد منه باستخدام أساليب تعديل السلوك .
وهو نمط سلوكي شائع لدى معظم الفئات ان لم يكن كل فئات الاعاقة ،وينتج هذا النمط السلوكي الانسحاب الاجتماعي عن عوامل عدة فاذا الطفل يعاني من تلف في الجهاز العصبي المركزي فان هذا التلف قد يحول دون قيام الطفل بالنشاطات المطلوبة للعلاج. توضح البحوث العلمية ام
... Show MoreThe research problem identified to impose question followingDoes the abstract style role in the backs of visual attraction in modern textile designs?The research aims to reveal the role of the external design in modern women's textile designs printed, design and develop foundations for practical purposes to achieve visual attraction through abstract style used in the design of modern women's fabricsIn regard to the second quarter, which contained the theoretical framework and previous studies, it was included in the board three sections, the first section included the concept of abstraction, while the second section included in place of attraction and infrastructure design, In regard to the third topic was concerned with the concept of m
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The harsh human suffering experienced by the Andalusians were a religious conflict and racist impact on all aspects of public life. The religious factor most important factors that determined the nature of the hostile relationship between the Andalusian and Castilian, Castile has sought to make them Christians by force through laws that deprived them of all their rights. In spite of the large number of those laws, the authority admitted inability to subdue the Andalusians to its will through the issuance of the final decree of expulsion.