Lecturer

Assistant Lecturer

Lecturer

Nawroze University

Iraq - Duhok

Lecturer Nawroze University

Lecturer

Amedi Technical Institute

Amedi

Lecturer Amedi Technical Institute

Assistant Lecturer

Nawroze University

Iraq - Duhok

Assistant Lecturer Nawroze University

Finance Director

Amedi Technical Institute

Amedi Technical Institute

Finance Director Amedi Technical Institute

Assistant Lecturer

DPU Amedi Technical Institute

Amedi Technical Institute

Assistant Lecturer DPU Amedi Technical Institute

Marketing Department Decision

Amedi Technical Institute

Amedi Technical Institute

Marketing Department Decision Amedi Technical Institute

Assistant Lecturer

DPU Technical Institute

Iraq- Duhok

Assistant Lecturer DPU Technical Institute

Director of the audit unit

Amedi Technical Institute

Amedi Technical Institute

Director of the audit unit Amedi Technical Institute

Accountant

Amedi Technical Institute

Amedi Technical Institute

Accountant Amedi Technical Institute

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Accounting Auditing Organization of Accounts

The Association of Accountants and Auditors Kurdistan

Member A

Iraq - Duhok

مدى اهتمام شركات القطاع الخاص في محافظة دهوك بالإنفاق في مجالات المسؤولية الاجتماعية بحث استطلاعي لا راء عينة من الجهات المهنية المطلعة على القوائم المالية لشركات القطاع الخاص في محافظة دهوك

The Journal of Duhok University - Humanities and Social Sciences (Issue: 2) (Volume: 25)

تزايد اهتمام شركات القطاع الخاص بالمسؤولية الاجتماعية في الأونة الأخيرة، اذ أصبح اليوم ألية تنافسية بين الشركات لجذب زبائن وعملاء أكثر والحصول على حصة سوقية أكبر، وتم اصدار العديد لعديد من القوانين والتشريعات من قبل مختلف البلدان والمنظمات الدولية لدفع الشركات إلى الاهتمام بالمسؤولية الاجتماعية، ولتقليل أعباء تلك الشركات على المجتمع والبيئة، والموارد البشرية للشركة. يهدف البحث إلى إلقاء الضوء على أهمية المسؤولية الاجتماعية لشركات القطاع الخاص، التعرف على مستوى الانفاق الاجتماعي الذي يتم تضمينه في القوائم المالية لشركات القطاع الخاص في محافظة دهوك في اتجاه كل من العاملين في الشركة، والمجتمع الذي تعمل فيه الشركة، والبيئة العامة المحيطة بالشركة، تشجيع الشركات القطاع الخاص العاملة في محافظة دهوك إلى زيادة مساهمتها في الأنشطة الاجتماعية بجميع جوانبها الداخلية تجاه العاملين ، والخارجية تجاه المجتمع المحلي والبيئة. ولتحقيق أهداف البحث تم الاعتماد على فرضية رئيسة مفادها قيام شركات القطاع الخاص العاملة في محافظة دهوك بالإنفاق في مجالات المسؤولية الاجتماعية بشكل مقبول، ولاختبار فرضية البحث فقد أعتمد على المنهج النظري التحليلي في إطاره النظري، والمنهج الوصفي الكمي من خلال إعداد استبانة خاصة لاستقصاء أراء أربعة مجتمعات، وهي مجتمع مكاتب تدقيق الحسابات في محافظة دهوك، ومكاتب تنظيم الحسابات، ومخمني ضريبة الشركات في مديرية ضريبة الشركات في محافظة دهوك، ومخمني الضريبة في مدرية كبار المكلفين/ مكتب دهوك. توصلت البحث إلى مجموعة من الاستنتاجات أبرزها، أن إنفاق شركات القطاع الخاص العاملة في محافظة دهوك في مجال مسؤوليتها الاجتماعية تجاه العاملين فيها ليست بالشكل المطلوب، إنفاق شركات القطاع الخاص العاملة في محافظة دهوك في مجال مسؤوليتها الاجتماعية تجاه المجتمع بشكل ضعيف، ويؤكد ذلك أراء أفراد عينة البحث، (69%) من أفراد عين البحث غير راضين عن الأداء الحالي للشركات تجاه المجتمع، هناك إنفاق ضعيف جداً لشركات القطاع الخاص العاملة في محافظة دهوك في مجال مسؤوليتها الاجتماعية تجاه البيئة، ويؤكد ذلك أراء أفراد عينة البحث، (76%) من أفراد عينة البحث غير راضين عن الأداء الحالي للشركات تجاه البيئة. قدم البحث مجموعة من المقترحات، أهمها على شركات القطاع الخاص العاملة في محافظة دهوك القيام بمسؤوليتها الاجتماعية بشكل أفضل تجاه كل من العاملين والمجتمع والبيئة، وجود دور للقانون في دعم الشركات الى القيام بمسؤوليتها الاجتماعية، مثل وجود خصم وإعفاءات ضريبية في قانون ضريبة الشركات مقابل قيامها بمسؤوليتها الاجتماعية

The requirements for preparing the citizen's budget and its reflections for activating government performance An analytical study of views of a sample of citizens in the Duhok province

Humanities Journal of University of Zakho (HJUOZ) (Issue: 3) (Volume: 9)

The research studying and analyzing the requirements for preparing the Citizen’s Budget and its reflection on activating the performance of the government sector. The research aims to address the public budget in the field of preparation, implementation and follow-up, and to address the concept of citizen’s budget as one of the concepts that have emerged recently and the importance of preparing it in strengthening community participation in the public budget.The research developed two hypotheses, the first of which is related to the existence of a statistically significant correlation relatuinship to the citizen’s budget requirements in activating government performance, and the second is the existence of a statistically significant moral effect of the citizen's budget requirements in activating government performance. The most important conclusions reached by the researcher are the impact of the citizen's budget requirements on the performance of the government and the existence of a relationship between the requirements of the citizen's budget and the performance of the government in the Duhok province.The research reached a set of recommendations,the most important of which is the need to form a permament committee specialized in the accounting department prepares annually a manual about the Citizen’s Budget for the given year within the framework of the public budget approved by the legislative authority in order to achieve efficiency and performance by the government sector. To move towards participatory approach and community contribution to the preparation of the public budget.

The Role Of The Labor Market In Improving The Quality Of Accounting Education:An Exploratory Research The Opinions Of A Sample Of Professionals And Academics In The Field Of Accounting In

Academic Journal of Nawroze University (Issue: 2) (Volume: 7)

Accounting is one of the professions that perform its role in various economic sectors by measuring and communicating information about the results of the economic units and its financial position. This role is useful for many of the beneficiaries in making their various decisions and thus contributing in its entirety to meet the requirements of the labor market in the field of accounting profession. Hence, the importance and role of accounting education in developing and meeting the requirements of the accounting profession and to meet the needs of the labor market, and work to support and develop, so the achievement of the quality of accounting education is very important in the advancement of different sectors of society.

The role of the financial authority in reducing tax evasion A survey of the opinion of a sample of specialists in the income tax departments in the provinces of Erbil and Dohuk

Academic Journal of Nawroze University (Issue: 2) (Volume: 8)

Taxation in developed and developing countries is one of the tools used by the state in obtaining revenue, directing the economy towards social justice, providing resources for public services, and the importance of income tax. All problems facing income tax need to be addressed in various aspects, Including the problem of tax evasion. The aim of the research is to assess the current situation of the income tax in the Kurdistan Region of Iraq, assess the current status of the income tax law in the region and indicate the extent to which the income tax compilers comply with the policies and procedures stipulated in the Income Tax Law in the Region. To prevent tax evasion in the Kurdistan Region. In order to achieve the objectives of the research, it was based on a basic hypothesis and two sub-hypotheses to test the relationship between financial authority and tax evasion in Erbil and Dohuk governorates. In order to test the hypotheses of the research, it was based on the analytical theoretical approach in its theoretical framework and the analytical descriptive approach by preparing a special questionnaire to survey the opinion of a random sample The research represented by income tax departments in the provinces of Erbil and Dohuk in the region. The research found a number of conclusions, most notably the insufficient application of the income tax law by income tax collectors in the governorates of Erbil and Dahuk, especially with regard to the taxpayer's reporting on income during the period specified in the Income Tax Law, providing real information about their income, Commercial books and records for income tax purposes, an unacceptable application of legal penalties by the income tax departments in Erbil and Dahuk governorates against taxpayers who violate the income tax law. The role of the financial authority in preventing tax evasion in Erbil and Dohuk is not at the level required B. The study presented a set of recommendations, the most important of which is a greater commitment by the income tax authorities to the procedures of the income tax law. The tax departments in turn prevent tax evasion by applying the legal sanctions against persons who violate the income tax law. The implementation of laws and tax instructions.

ICDL

Duhok, International

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