The Search stressed on the importance of the role of property tax as a tributaries of the state budget that depend on it to cover the side of public expenditures, along with the rest of the other types of taxes through a review of the tax  framework and tax proceeds and stand on the research problem and its effects, according to the following logic  questions : -

1. What is the contribution of property tax in the overall tax revenue?
2. Are there any certain problems in collection of property tax?
   3. What are the factors that lead to a negative impact on the outcome of the property tax?
   4. How do we strengthen the role of the property tax in the overall tax revenue?

   This r

The research aims to demonstrate the impact of the acceptable solvency of the National Insurance Company on the investment activity in it, as the research assumes the existence of a statistically significant relationship between the acceptable solvency variable and the investment variable, and the researcher took the National Insurance Company as a place to conduct the research, as it is the first insurance company Watania was established in the fifties of the last century, and it has a long history in the practice of investment activity, and the company’s financial statements for the period from (2010-2019) were relied on, and the annual reports issued by the company as well as records are tools for gathering information, and

It is weII known that Iraq was alerted to  the fact the need to catch up with globalization and the need  to attract foreign investment , perhaps the solutions is able to or control  over its economic problems which centers on the problem pf unemployment .

        Imposing the Investment Law No (13) for the year 2006 is the most basic steps to attract foreign investment through Madmen Law of incentives KaIiafaouat tax , it must be the study of those exemptions and compare them with tax  exemptions for some of the investment Laws of the Arab countries as one investment Lebanese , Jordanian and Egyptian that we have the knowledge Marvel Law Iraqi investment in respect of such &

   This research aims to introduce the general tax on sales in gordan and the most important concepts related to this type of taxes and identify the  most  on characteristics and stand on its role in supplying the general budget of the necessary fundig to cover the over head of the state and the factorsinfluencing it and whether such a tax has been able to chieve the desired goals.including in contribute to an important and growing role in puplic revenues or not to be able to achieve these goals through the use of descriptive and analytical technique based on the data and information relevant.wasreached some conclusion and  recommendations was most important is that the general sales tax comes in

The objective of the research is to measure the impact of social responsibility on the financial performance of the National Bank of Iraq for the period from 2014 to 2016 (3 years) through discussing and analyzing the level of practice of the Bank of Baghdad for social responsibility and the impact on their financial performance during the period. To measure the independent variable (CSR), the researcher used the CSR Disclosure Index and relied on the ROA as an indicator to measure the dependent variable (financial performance). The results of the research showed the main hypothesis of the research, which states that the social responsibility of the banks has no significant impact on the financial performance. In relation to the disclosu

           The international field has witnessed economical and technological developments which made the world one market . this increased the competence among the international dealers .  the market, thus comprises states, governments, international organizations, and giant economic blocs which all seek to unify the behavior of the game by dealing and seizing the opportunities and facing the threats which concern deregulation in all its forms .This led to a number of developments including the increasing number of mergers and posts which are considered investment alternatives.                &nb

Corporate governance has the great concern from the international and regional, institutions and organizations especially after the current financial crisis. It became a fertile field for research and study.

So an urgent need was to do research links the relationship between taxes and corporate governance to take advantage of Its multiple positives because corporate governance helps in the elimination of the conflict, to achieve harmony and balance between the interests of different groups interested in the company whether from within or from outside, financial authority is one of the these categories.

  The aim of this research is to achieve a set of objectives including:

1. make use of the

  Tax state institution regards as one of the largest state institutions implementing the tax rules issuing be legislative body and achieving the goals of tax (financial, economic, social and political). So, the tax management should pay attention to the procedures enabling it to achieve those rules starting from the procedures of tax restrict and ending by tax allocation where the process of assessment the taxation must relaxing on modern methods. The problem of the study raising from that in spite of there is a low  obliging the taxable person (registered or not) to submit a declaration about his income and the achieved profit to be the base of taxation˒ where the other ways  are secondary ways helping in rejection of t

Transparency is considered as one of the modern administrational terms which started to be largely used in the last period, because of its political, economical, social and cultural dimensions. As well as, its administrational dimension that helps to create a work environment marked by order and flawless from wrong practices and Transparency provides credibility to the sides that pursue it in their practices, till it became a mean of distinction. The choice of the subject of the research ((Transparency and its effect on quality of message announcement of Insurance company)), which aims to measure the effect of Transparency on the announcement message quality of Insurance services. Came in the time when many countries tend to depend on se

Aimed at the researcher during his research to characterize the elements of internal control under the standards of the state and measurement and analysis of the extent to which those elements in the form of technical education through a selected sample included the three institutes (Institute of Directors Technical Institute for the preparation of the trainees and the Institute of Technology). The researcher used the method of analysis the descriptive terms used questionnaire to collect the necessary information and were subject to analysis using descriptive statistical methods Kalost mean and standard deviation, and research found a set of conclusions, including a commitment to the elements of internal control in the form of technical

This study aims to identify human resources development and its role in the development of the insurance industry in the national insurance company, and to inspect how the recruitment requirements for human resource development and its impact in setting up efficient and skilled staff ,good, effective and well prepared based on scientific grounds.

   The concept has been identified the insurance industry as well as understanding human resources and its management and development the main requirements that lead to improve performance within the company. Divided into two main functions, the first type is the staff requirements and functions and the second kind is the requirements and functions of human resource development

The study aims to highlighting the Creative Accounting practices, identifying  their impact on non reliability of financial statement of Insurance companies and Iraqi Public Reinsurance Company. Certain executive managements resort to creative accounting to falsely portray a better image to financial statement users by means of a set of techniques and mechanisms. Thus, impacting the company activities, The study was carried out in state insurance companies and Iraqi Public Reinsurance Company. Miller model is adopted to measure earning management practices. It is one of the tools to detect creative accounting practices and to measure reliability of accounting information of financial statements by applying  “White” scale on

المستخلص:

            لقد شهد العراق خلال العقدين الأخيرين من القرن الماضي تغيرات واضحة و ملموسة في الظروف الاجتماعية و الاقتصادية و السياسية. ومن أهم هذه التغيرات التحول إلى النظام الاقتصادي الحر بأدواته و أجهزته المختلفة و تزايد الاستثمارات الأجنبية في العراق، ولذلك فأن الأمر يقتضي أن تكون مهنة المحاسبة والتدقيق في العراق قادرة على مسايرة تلك التغيرات والتطورات حتى

The research aims at identifying the relationship between the process of managing intellectual knowledge and its impact on the development and sustainability of the Iraqi insurance sector by conducting an analysis of the types of intellectual knowledge owned by Iraqi insurance companies and the amount of revenues generated from each type of services provided to customers.                                                              &

Capital is a property bank is very important, because it is part of the liquidity in the bank, which is a line of defense in the bank and secured against any losses that may be exposed to the banks, and in the case of low value of any item of the assets and the lack of a dedicated absorb the decline, while play a key role to some extent in the financing of fixed assets and in particular the relative importance of fixed assets is relatively small compared to the size of bank  assets.                                           &n

Abstract:

               The current research aims to demonstrate the relationship of correlation and influence between the independent variable strategic control through its dimensions represented by (organizational structure, human resources management, commitment to specialization, defining powers and responsibilities, values and integrity) and the dependent variable the performance of the insurance company, and the degree of arrangement of these dimensions according to their importance, as well as Detection of significant differences in the sample's response to the questionnaire paragraphs in the researched company, and the research problem

             This research aims to apply the Performance Focused Activity Based Costing System in the offices of scientific and advisory services at the University of Technology for the purpose of measuring the cost of services provided by these offices in order to reduce costs. To test the hypothesis of the research, the research was applied in the consulting offices of the University of Technology through the financial statements for the year ending 12/31/2017 of the Scientific and Consulting Services Office of the University of Technology, because the data of these years were issued and audited by the Federal Office of Financial Supervision.

A number of

This study aims to highlight the role of financial control in the development of government performance through the use of "GFS" system and its application in the service of government units, which will help them in how to use financial resources efficiently through the quality of accounting information provided by this system in the financial statements that reflect the predictability in that fiscal policy of the state through government programs and activities fee as well as to identify weaknesses and address them quickly in order to avoid wastage and loss of public money, which leads to the possibility of utilization of available financial resources of the state to effectively and efficiently, has been reached that the failure of gove

إن عملية التحول إلى استخدام نظم وتطبيقات الصيرفة الالكترونية هي احد التحديات الإدارية الكبيرة التي تواجهها المصارف العراقية حاليا ،  إلا انه لا يمكن تحقيق هذا التحول من دون وضع خطة مبنية على أسس صحيحة ومتطورة توائم بين البيئة التي تعمل داخلها المصارف العراقية (ثقافة المصرف وقدراته وإمكانياته والجهات الساندة) من جهة  ، وبين التحديات والمصاعب المرتبطة بالاستخدام المكثف لتكنولوجيا المعلومات والاتصالات

Review of the research and the reality of the costs of the survey and exploration in the oil exploration company The study showed the effect of the application of standard financial reporting (6) "mineral resources exploration and evaluation" on the financial statements, have touched on a range of problems, the most important deficiencies in the disclosure of information relating to expenses of research and exploration that must be show Kmugod and which should be recognized as an expense in the financial statements of the company based on the international standard (6) for the purpose of knowing the financial situation of the company, and to find solutions presented researcher hypothesis is the following: that the Company's application s

اندماجات الأعمال من المظاهر الطبيعية في غالبية دول العالم، ورغم المنافع الكثيرة لاندماجات الأعمال إلا أن المخاطر التي تنتج منها أدت إلى تعقد الإجراءات القانونية لتنفيذها بشكل كبير، كما تعد المعالجة المحاسبية للاندماج من القضايا المعقدة جداً وتثير جدلاً واسعاً في الفكر المحاسبي لا سيما في ظل وجود مدخلين يؤثران في متضمنات المعالجة المحاسبية للاندماج أولهما المدخل القانوني الذي يقسم الاندماج إلى ثلاثة أشك

Analysis of the main financial statements (financial position, income, cash flow) using the analysis tools gives a clear picture of the results of the annual activity of the economic units, which contribute to the development of future plans and programs and identify weaknesses in the work of economic units including banks. Therefore, the indicators used in the analysis Would be feasible for the rest of the other sectors. such as Central Bank , Security exchange market , which will accordingly contribute in National product , determining market requirements , investor’s desires , knowing economic situation and providing liquidity in a timing manner.

The research aims to study the marketing costs in its various items, which are important costs as it specializes in tunnels on the marketing side through which the company's services are introduced to ensure that these services reach as many segments of society as possible, which serves the company's objectives and expand its business and increase its market share. As well as the definition of profitability and its relation to marketing costs in the portfolios of the national insurance company. The research hypothesis was formulated to study and analyze the relationship and impact between the marketing costs and profitability of the research sample company. The research sample was determined by the National General Insurance Comp

The survey showed sample opinions of officials in the general company for vegetable oils industry, and the statement of the order of the effect of these dimensions depending on the degree of importance, the questionnaire was used as a key tool in collecting data and information of the sample consisted of 30 officials, arithmetic mean, standard deviation, percentages, Spearman correlation coefficient and the global statistical analysis as a statistical methods that based on statistical program (SPSS), The researcher came to several conclusions, most important that there is high agreement by the respondents of the importance of the dimensions of building a mental picture of the company and to attract the consumer's attention, Also research

المستخلص:

           هدف البحث إلى التعريف بعملية تقويم الأداء وأهميتها وأهدافها والوقوف على الخطوات اللازمة لتحقيقها، كذلك التعريف بمؤشرات الأداء الرئيسية (KPI) وبيان أهميتها والوقوف على أبرز المعوقات التي تحول دون تطبيق هذه المؤشرات والتعريف بالمصارف المتخصصة وبيان أهدافها في تعزيز التنمية الإقتصادية والصناعية، إضافةً إلى بيان أثر عملية تقويم الأداء بتوظيف مؤشرات ال

المستخلص:

       يهدف البحث إلى بيان المرتكزات المعرفية لسلسلة القيمة المستدامة ودورها في تخفيض تكاليف الأنتاج داخل الوحدة الاقتصادية.  ولقد اعتمد الباحثان لتطبيق تقنية سلسلة القيمة المستدامة على مراحل انتاج السخان الكهربائي سعة 120 لتر عينة البحث داخل الشركة الوطنية للصناعات الهندسية  لسنة (2022) على  المنهج  الاستقرائي والاستنباطي وتوصل الباحثان الى العديد من

المستخلص:

         يهدف البحث الى التعرف على الجوانب المعرفية لمتغيرات البحث والتحقق من تأثير تطبيق متطلبات معيار الابلاغ المالي الدولي IFRS17 على الاجراءات الحالية للتدقيق الداخلي، وقد تم دراسة هذه المتغيرات في شركات التأمين المدرجة في سوق العراق للأوراق المالية، وشملت العينة (5) شركات، حيث تم تنظيم قائمة فحص للوقوف على واقع حال إجراءات التدقيق الداخلي وأهم التحديات التي ستوا

المستخلص:

         يهدف البحث لاختبار تأثير التميز التشغيلي في براعة الجودة في الملاعب الاستراتيجية العراقية . وتتلخص مشكلة البحث الرئيسة في التساؤل التالي : "هل تمكنت الملاعب الاستراتيجية المبحوثة من توظيف ابعاد  Shingo للتميز التشغيلي لتحقيق براعة الجودة ؟ تم استخدام المسح الميداني الشامل لجمع البيانات ، ونظرا لاهمية القطاع ال

Abstract:

           The research aimed to calculate the economic return of adopting the integrated pest management – IPM program for pests that affect palm trees from the economic perspective, by measuring the impact of its application on some economic variables (total costs, average production, and net profit) per donum which is a quarter of a hectare. The results showed that the application of IPM positively impacts the average production, as it reached the levels of application (low, medium, and high) of about (1647, 2161.3, and 1798.5) dinars/ donum respectively. As well as the positive impact in reducing costs, the results showed that the costs for the sam

            يهدف البحث الى التعرف على دور رأس المال الفكري من خلال ابعاده ( رأس المال البشري ، رأس المال الهيكلي، رأس مال العلاقات )  في ادارة الازمات في الاقتصاد العراقي ، تم اجراء البحث في الشركة العامة لصناعة الاسمدة الجنوبية في محافظة البصرة . باعتماد المنهج الوصفي التحليلي بعينة عشوائية بسيطة تألفت من 346 عامل من مختلف المراكز الوظيفية والتخصصات العلمية . بالاعتماد على