Taxes are an essential axis in the economy as the most effective and effective economic tool in any country (economy). Expanding the scope of taxation without adequate study has produced a dangerous result with a negative impact that is almost apparent, namely (tax evasion), which stands as a barrier preventing the state from reaching Therefore, the research sought to study strategic tax planning and its importance in reducing tax evasion, and the research aims from that to prove the importance of adopting strategic planning in the field of taxes according to modern and effective scientific foundations to reduce tax evasion to enhance the achievement of tax evasion. The financing objective is in addition to the other objectives, and the research problem is summarized in the extent to which the tax system follows the strategic planning of taxes in order to achieve the tax objectives and the effectiveness of this planning (strategic planning) in reducing tax evasion, and therefore the research sample was taken to include (specialists, workers, and taxpayers) and it was The sample is 105 individuals, and accordingly the study came out with results, the most important of which are; The importance of strategic planning in relation to reducing tax evasion, the existence of a weak correlation that is close to being of medium strength with a statistical significance between strategic planning and its importance in reducing tax evasion reflects the lack of interest of the sample in question in strategic planning, there was a significant statistically significant effect between strategic planning For taxes and the reduction of tax evasion, the decrease in the relative importance of taxes in general for the state, especially in the financing aspect, if, during the past 15 years, its contribution to the state’s general budget did not reach 4%, which is less than a shy percentage. The increase in tax revenues is an unreal increase, as it is As a result of the increase in government spending and the increase in inflation rates.
قياس وتحليل تأثير صدمات أسعار النفط الخام على راس المال البشري في العراق للمدة (1970 – 2021)
The purpose of this research is to identify the effect of the use of project-based learning in the development of intensive reading skills at middle school students. The experimental design was chosen from one group to suit the nature of the research and its objectives. The research group consisted of 35 students. For the purpose of the research, the following materials and tools were prepared: (List of intensive reading skills, intensive reading skills test, teacher's guide, student book). The results of the study showed that there were statistically significant differences at (0.05) in favor of the post-test performance of intensive reading skills. The statistical analysis also showed that the project-based learning approach has a high
... Show MoreThe body has the ability to effect the audience in the the theatrical show , since he or she is transmitter , sender , seen and viewer of the humanitarian discourse as well the the images and connotations of the theatrical show, it is a tool of communication that substitutes for millions of spoken words, the modern schools of direction focused on the body language of the actor and gave it prominence in depicting facts by different connotations. The researcher studies the physical performance of the actor throughout focusing on the connotational dimensions of the body within the theatrical show , as well as the positioning of performative body within the modern schools of direction depending on the theatrical show (Rebuke ) of the Iraqi d
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Objective(s): The study aims at evaluating pregnancy-related health behaviors for pregnant women, and to identify the association between pregnancy-related health behaviors and their demographic characteristics of pregnant woman’s age, education, employment, residential area and monthly income.
Methodology: A descriptive study is carried out for the period from December 14th, 2020 to June 20th, 2021. This study was conducted through a non-probability (convenience) sample of 150 pregnant women attending, Abo Ghareeb primary health care sector in Abo Ghareeb spend. The sample has been collected by using the instrument to gather data and accomplish the study's objectives. A questionnaire is composed of (29) items and it is divided into
This study identifies the contribution of some positive variables (happiness, optimism, and hope) to the level of psychological health in the practitioners of the nursing profession in Algeria, a total of (38) male and female nurses were employed as research sample. The researcher used a scale to measure happiness, optimism, hope, and psychological health. The results showed that the level of psychological health varies depending on the positive variables (happiness, optimism), as well as it depends on the variables of gender and professional Experience.
هدفت الدراسة الى تصميم جهاز يحاكي مهارة حائط الصد، وإعداد تمرينات خاصة باستعمال الجهاز المصمم لتطوير دقة الرؤيا البصرية لمهارة الضرب الساحق لالعبي الكرة الطائرة الشباب. استخدام الباحثان المنهج التجريبي، بتصميم المجموعتين المتكافئتين الضابطة والتجريبية. تم تحديد مجتمع البحث من العبي نادي الصناعة الرياضي )فئة الشباب( بأعمار ) 17 – .ً واستنتج الباحثان ان استخدام التمارين 18( سنة. تم اختبار دقة الرؤيا البصرية ل
... Show Moreيعد موضوع التنافس بين القوى الكبرى من الموضوعات المستقبلية المهمة التي تؤشر لنا جانبا من صور العلاقات الدولية التي تتسم بالصراع والتعاون من ناحية، والتعاون والتنافس من ناحية أخرى، وبقدر تعلق الموضوع بالمنطقة العربية التي تعد إحدى أهم المناطق العالمية إثارة في مستوى التفاعلات بأنساقها المختلفة، كونها منطقة لازالت محكومة بعوامل غير مستقرة، تشكل نافذة فاعلة لتدخلات القوى الكبرى الساعية إلى إعادة تشكيل المد
... Show MoreThe study the problem emerged in the inability of local companies to enter the field of active competition with other companies operating in the same economic sector due to the high cost of their products, hence, the companies that want to apply this technique can effectively compete in order to achieve those objectives.
So this study focused on the goal of reducing the cost of products by reducing the cost product to a minimum , as the study was based in its hypothesis on the ability of companies to application this technique which in turn leads to increased profits under conditions of normal working and the power available and their potential in improving the quality of its products, as well as the need for full coordina
... Show MoreOn of the direct causes which led to the global financial crisis 2008 is decrease or collapse in liquidity of large financial institutions which is reflected on investments of a considerable number of institutions and persons.
This study aim's through out its three sections to explain the disclosure level of financial institutions which affected by Financial Crisis from liquidity information which explained in the statement of cash flow according to Timeliness and Completeness.
The study concluded an important result the company of research sample was disclosure in Timeliness and Completeness from all of accounting information is related in liquidity or that related in result of operations and financial position. The more
... Show MoreCrop diseases are usually caused by inoculum of pathogens which might exist on alternate hosts or weeds as endophytes. These endophytes, cum pathogens, usually confer some beneficial attributes to these weeds or alternate hosts from protection against herbivores, disease resistance, stress tolerance to secondary metabolites production. This study was therefore carried out to isolate potential crop pathogens which exist as endophytes on weed species in the University of Ilorin plantations. Green asymptomatic leaves were collected from 10 weed species across the plantations, and processed for their endophytic fungi isolation. Isolates were purified into pure cultures and used for molecular identification using the internal transcribed spac
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