Abstract

The research problem Focused about extent adoption of the financial reporting obligations and assets of the deferred income tax attributable to the concepts of accounting theory and whether the tax laws or accounting principles as well as local accounting rules to recognize the obligations and assets of deferred income tax in the financial statements, and what is the impact of the financial reporting of liabilities and assets Deferred tax in the quality of accounting information, and research aims to the statement of the accounting concepts of the theory of financial reporting obligations and assets of deferred income tax, view and analyze the differences in reporting, resulting from a discrepanc

إن التطور الهائل في منظومة تكنولوجيا المعلومات والاتصالات في العالم , أثر كثيراً في الجوانب الحياتية والاجتماعية والاقتصادية والسياسية والثقافية عامة والتربوية والتعليمية خاصة, إذ أصبح لها دور كبير في تسيير الكثير من الأمور. ولا بد من القول ان المؤسسات والمنظمات لا يمكن ان تنتقل من القرن العشرين الى القرن الحادي والعشرين إلا إذا أفادت من تكنولوجيا المعلومات والاتصالات, إذ توافر هذه التكنولوجيا الكثير من ال

The research aims to clarify the COBIT5 framework for IT governance and to develop of a criterion based on Balanced Scorecard that contributes in measuring the performance of IT governance. To achieve these goals, the researchers adopted the deductive approach in the design of balanced scorecard to measure the IT governance at the Bank of Baghdad that was chosen because it relied heavily on IT.

The research has reached a number of conclusions, the most important of which is that the performance of IT department in the Bank of Baghdad falls within the good level that requires constant monitoring, the most committed items of Balanced Scorecard by the Bank were customer, internal operation, growth and finally the financial item; IT

•  

  The problem of the study represented in the gap between what banks possess of Information Technology and Knowledge Management and what they need to help them in decision making and problem solving and achieving High Business Value. It formed a focus and fundamental point for this study in its analysis and interpretation. This was done by a scientific methodology and five chapters.

  The study aimed at analyzing the use of partnering Information Technology with Knowledge Management to achieve High Business Value at commercial banks in Jordan. Data were collected from 116 managers, experts, and advisors working for 16 Jordanian banks through a questionnaire de

ريل لسادة الكيسياء َ جؼ البحث الى التعخؼ عمى أثخ استخاتيجية فجػة السعمػمات في التح َى جؼ البحث فقج صيغت الفخضية التي َ تػسط , والتحقق مغ ى ُ جى شلاب الرف الثاني الس َ ل جؼ البحث أعتسج الباحث َ تتعمق بالتحريل ولتحقيق ى ػعتيغ متداويتيغ ُ بي لسجس ِ ي السشيج التجخ ريل الجراسي , تكػنت عيشة البحث مغ َ ) شالب مغ شلاب ٗٛ( ذواتي اختبار بعجي لمتح -ٕٕٕٓالرف الثاني الستػسط في ( متػسصة الذييج خزيخ جاسع العارضي ) لمعاـ الجارسي (

The research aims to introduce international valuation standards and to identify the relationship between international valuation standards and international accounting and financial reporting standards in enhancing the quality of financial reporting (appropriate accounting information) through the use of statistical models for the purpose of measuring the property of appropriateness of accounting information through the use of statistical models for the purpose of proving the hypothesis that The research referred to it, and accordingly, the Francis and Kothari models were used to measure the appropriateness of accounting information (the quality of the information). The conclusions reached by the two researchers is that the sett

The success of the company's strategy depends to a large extent on the success of its functional areas, the marketing Mix makes the company more able to monitor the external environment and the rapid changes related to competitors and customers, as well as the innovation contributes to meet the needs of customers and the requirements of competition and try to find solutions to various problems in Innovation ways, and thus integrated marketing and Innovation efforts in the company towards the design of competitive services to meet the requirements of customers and competition. The research aims to determine how marketing Mix and innovation to design unique and distinct services compared to the competitors, through exporator a sample of en

     Being the meeting points of the world different languages and out of a scholarly perspective, comparative literature represents a cultural leap as well as an artistic and intellectual development or a global literary movement of both prose and poetry. Such homogenous literary structure requires a systematic and coherent study of the literary output of the people different cultures and civilizations. It also represents the theoretical approach of the present study that debates a systematic comparison between Ghassan Kanafani’s All That's Left to You and William Faulkner’s. The Sound and the Fury.  Within the perspective of the descriptive analysis approach, the present paper discusses th

Prosthetic is an artificial tool that replaces a member of the human frame that is  absent because of ailment, damage, or distortion. The current research activities in Iraq draw interest to the upper limb discipline because of the growth in the number  of amputees. Thus, it becomes necessary to increase researches in this subject to help in reducing the struggling patients.  This paper describes the design and development of a prosthesis for people able and wear them from persons who have amputation in the hands. This design is composed of a hand with five fingers moving by means of a gearbox ism mechanism. The design of this artificial hand has 5 degrees of freedom. This artificial hand works based on the principle of &n

In this paper a new structure for the AVR of the power system exciter is proposed and designed using digital-based LQR. With two weighting matrices R and Q,  this method produces an optimal regulator that is used to generate the feedback control law. These matrices are called state and control weighting matrices and are used to balance between the relative importance of the input and the states in the cost function that is being optimized. A sample power system composed of single machine connected to an infinite- bus bar (SMIB) with both a conventional and a proposed Digital AVR (DAVR) is simulated. Evaluation results show that the DAVR damps well the oscillations of the terminal voltage and presents a faster respo