Assist. Lec Othman K. Mahmud Assist Lec. Daroon F. Abdulla Assist lec. Ava O. Fatah School of Management and Economics, Department of Business Administration – Sulaymaniyah University Abstract This research aims to find the role of facility layout of location on the theme park customers and particularly its impact on the customer satisfaction. The necessity […]

M.D. Amal Asmar Zabon Dr. Fadel Abbas Kazem Abstract The phenomenon of dumping of the commodity and its effects on the Iraqi economyThe phenomenon of dumping of the commodity and one of the challenges facing the Iraqi economy, particularly after 2003 which saw the Iraqi market is great openness in front of imported goods from […]

Ali Kadhim Hilal Dhi Qar Center for Historical and Archaeological Studies Abstract Many developing countries wanted to apply Policies Of Economic Stabilization and Structural Adjustment that is enforced by (IMF,WB) through the second half of the eighties of the last decade , from which the policies of foreign trade freedom and expansion to markets economics […]

Farqad Faisal Jadaan Al-Ghanimi Technical Institute / Diwaniyah Abstract tax is wherever found an important tool of financial policy, thebecause it is one of the income sources to which the state can depend on in shaping its financial policy The expansion of the scope and types of taxes resulted in phenomenon called tax evasion and […]

Qassim Mohammed Abdullah Al-baaj ALQadisiyah University / College of Management and Economics / Accounting Abstract Aimed at the study of creative accounting and its impact on access taxable to identify the most important methods used in creative accounting and its impact on taxable income through manipulation of financial statements, as well as the motives that […]

Qassim Mohammed Abdullah Al-baaj ALQadisiyah University / College of Management and Economics / Accounting Abstract Aimed at the study of creative accounting and its impact on access taxable to identify the most important methods used in creative accounting and its impact on taxable income through manipulation of financial statements, as well as the motives that […]

قاسم محمد عبدالله البعاج جامعة القادسية / كمية الادارة كالاقتصاد / قسم المحاسبة الخلاصة تهدف دراسة المحاسبة الابداعية واثرها في الدخول الخاضعة للضريبة الى التعرف على اهم الاساليب المستخدمة في المحاسبة الابداعية واثرها على الدخل الخاضع للضريبة من خلال التلاعب في القوائم المالية وكذلك الدوافع التي تسعى الادارة لتحقيقها من جراء هذا التلاعب وبيان دور […]

Saud Jayed Mashkour, Khaled Mahdi Saleh Al-Muthanna University / College of Administration and Economics Abstract The majority of government units aims to develop their administrative and technological tools and means for the purpose of improving the efficiency of their performance by modernizing their administrative functions of organization, planning, control and monitoring. When government units achieve […]

Maiami Salal Sahib Al-Qadisiyah University / College of Administration and Economics The International Reserves of Variable that have an Active Role in National Economy, as it is one of the Tools or Mechanisms that use in Achieving Stabilizing the External, through Equilibrium in the Balance of Payment or Exchange Rate, as well as their contribution […]

Ahmed Kazem Sindo Al-Hassani Al-Qadisiyah University / College of Administration and Economics Abstract The search begins by defining the tax  and  its characteristics and types of taxes in Iraq as well as identifying the real estate tax exemptions, and then identifying the general budget of the state and its characteristics and the general rules of […]