This research aims to measure the discrepancy between the accounting income which is prepared according to generally accepted accounting principles and the tax income that is being prepared according to the rules and tax laws, and find out the most important differences that arise between incomes.The research found the most important to the following conclusions:1.Faces determining the tax base for companies subject to income challenges related to the weakness of the efficiency and the possibility of technical angel tax and its ability to examine the financial statements submitted to the tax administration tax.2.That the tax system in Iraq does not comply with accepted accounting principles generally accepted.The research recommends the

The research section tagged (Aesthetics of Abstract Expressionism and its Representations in the Artistic Products of Students of the Department of Art Education) into four chapters and it included in..
The first chapter: (the methodological framework) for the research, and the research problem is summarized through the question (what are the aesthetics of abstract expressionism and its representations in the artistic productions of the students of the Department of Art Education). In the products of students of the Department of Art Education).
The aim of the research was (discovering the aesthetics of abstract expressionism and its representations in the artistic products of the students of the Department of Art Education). As we

The current research aims to find out ( the effectiveness of the structural model of learning in the acquisition of geographical concepts at the first grade average students ) , and achieving the goals of research has been formulating the null hypothesis of the following :

    " There is no difference statistically significant when Mistoi (0.5 ) between the mean scores of the collection of students in the experimental group that is studying the general geographical principles " Bonmozj constructivist learning " and the mean scores of the control group , which is considering the same article ," the traditional way " to acquire concepts.

The researcher adopted th

Hardly a society is devoid of manifestations of imitating the opposite sex with the disparity between societies in quantity and quality, as imitating the opposite sex is an old phenomenon, and whoever follows what the old researchers wrote on this subject, finds various sayings, some of which lack evidence, being a kind of guesswork, A generalization that is not based on what is evidenced by it, and others consider resemblance to a behavior in which an animal resembles a human being. I will highlight in this research the resemblance to the opposite sex in the cultures of peoples, making the study into three sections. The manifestations of resembling men and women spread in Greek society greatly, and then the second study was devoted to the

The Islamic religion is a religion of tolerance and is pleased with worship and other legislation and the idea of peace is an authentic and profound idea related to the call for coexistence with all religions. The Prophet (PBUH) was keen to organize his relations with non-Muslims on the basis of cohabitation, On the basis of love and intolerance, God Almighty says: "If your Lord wants to make people one nation and they are still backward." Surah Hud: 118 Islam has taken care of the people and made them tolerant brothers who sympathize with their different beliefs. Which means that everyone has the right to live, believe and believe what he sees right and have the freedom to perform the acts of worship and beliefs he deems correct. The di

Specialized hardware implementations of Artificial Neural Networks (ANNs) can offer faster execution than general-purpose microprocessors by taking advantage of reusable modules, parallel processes and specialized computational components. Modern high-density Field Programmable Gate Arrays (FPGAs) offer the required flexibility and fast design-to-implementation time with the possibility of exploiting highly parallel computations like those required by ANNs in hardware. The bounded width of the data in FPGA ANNs will add an additional error to the result of the output. This paper derives the equations of the additional error value that generate from bounded width of the data and proposed a method to reduce the effect of the error to give

Context has occupied a distinguished place as far as the understanding of the texts and deducting the rules from them or analyzing them. The context was considered as one of the important presumptions as far arriving at the desired meanings is concerned. The word is worthless and the meaning is not known unless we know the context in which it came. The context in its two types the lingual and non-lingual types. It is the best for knowing the intended meaning of the Quranic verses to know the real meaning.  

كانت وسائل الاعلام- التقليدية والحديثة – وستبقى وسيلة مهمة لتدفق المعلومات والتعبير عن المشاعر ووصف الاحداث وتشكيل الرأي العام المحلي والدولي عن مختلف القضايا التي تهم الافراد والمجتمعات وفي مقدمتها قضايا العنف بمستوياته كافة ،والتطرف الديني والارهاب بكل مسمياته وستحاول هذه الدراسة ان تقدم اجابات عن اسئلة محددة تمثل الاطار النظري لدراسات مسحية ترصد النظريات التي ترسم الاطر النظرية الت

Objective: This study aims to analyze the role of the People's Republic of China in the 1955 Bandung Conference and assess its contributions to international cooperation and peace. It specifically examines how China's participation aligns with the United Nations Sustainable Development Goals (SDGs), particularly Goal 16.   Theoretical Framework: The research is grounded in a structuralist approach to international relations, focusing on the agency of developing nations in shaping a post-colonial global order. It considers concepts such as peaceful coexistence, national sovereignty, and South-South cooperation.   Method: A historical-analytical method is employed, tracing China’s diplomatic trajectory from the 1954 Colombo and Bo