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اخضاع صناع المحتوى إلى قانون ضريبة الدخل العراقي رقم 113 لسنة 1982
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Publication Date
Sat Mar 04 2023
Journal Name
Baghdad Science Journal
Exploration of CPCD number for power graph
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Recently, complementary perfect corona domination in graphs was introduced. A dominating set S of a graph G is said to be a complementary perfect corona dominating set (CPCD – set) if each vertex in  is either a pendent vertex or a support vertex and  has a perfect matching. The minimum cardinality of a complementary perfect corona dominating set is called the complementary perfect corona domination number and is denoted by . In this paper, our parameter hasbeen discussed for power graphs of path and cycle.

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Publication Date
Sun Aug 31 2025
Journal Name
الدار الجامعية للطباعة والنشر والترجمة
قانون الجو الدولي لمهندسي الطيران - الجزء الاول
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يمثل قانون الجو أحد الركائز الأساسية التي يقوم عليها قطاع الطيران، إذ ينظم العلاقات القانونية و الفنية بين مختلف الأطراف الفاعلة فيه، بدءا من السلطات الرقابية، و شركات النقل الجوي، و انتهاءً بمهندسي الطيران الذين يشكلون عموده الفقري. و مع ذلك، فإن هذا الموضوع لا يزال غير متاح بالشكل الكافي في المكتبة العراقية و العربية، سواء من حيث الكتب الأكاديمية المتخصصة أو المراجع التطبيقية التي تلبي احتياجات مهندسي ال

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Legalization of political parties Study in the law of parties
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The political parties are considered to be the basic infrastructure in the political process for their great role in achieving the political movement in the country and to work on implementing the goals and interests of its voters in the event of their coming to power. If the parties that totalitarianism led to monopoly and monopolization, We can not talk in these countries about the liberal concept of the party and can not talk about the existence of a law or laws and regulations governing and regulate the work of parties. But on the other hand, which is represented by the liberal state, we find a lot of talk and practice about the form and nature of the legitimate law in regulating the formation of parties and their work in a manner th

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Crossref
Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
Evaluation of Raw and Drinking Water for Diyala Governorate (2017)
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The study examined the assessment of raw water and drinking water projects of  Diyala Governorate for the year 2017, amounting to (24) projects, The average per capita supply of potable water (0.396 m3 / day/person), which is less than the global standard for the average per capita of drinking water, and constitute water rumors within the network of water transport in the province (3%), and the water of raw and drinking value within the limits allowed to be used by Iraq and the global indicators of {Total acidity, alkaline, acidic function, chlorides, magnesium, Electrical conductivity, total soluble salts, sodium, potassium, sulfates, turbidity other than (raw water)}. While the index of calcium only a value higher than the limits

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Use of the costs of environmental quality and its impact on income
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        Accompanied Activity Economic Unity some negative effects in the environment of air, water and soil pollution of difficult to measure each other for being the external costs and to be avoided such expenditures should be measured or estimated value to be disclosed environmental costs at the heart of the financial statements of economic unity to inform managers and users of the financial statements on the implications costs environmental .and impact in reducing environmental costs and increase future income and economic unit, was based on research into the inductive approach through books, letters, journals and the internet to cover the theoretical framework of the research. And to the analyt

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Crossref
Publication Date
Mon Sep 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
التقييس: أسلوب لتحديد مستوى الدخل في العراق
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ظهر التقييس كمفهوم لقياس الضرائب وتحديد الأجور والرواتب منذ مدة ليست طويلة وتم استخدامه في العديد من بلدان العالم. ولاجل تحقيق العدالة في توزيع الدخول ورفع المستوى المعيشي لذوي الدخول المحدودة، اذ يتطلب من الدولة إتباع أسلوب التقييس للأجور والرواتب للموظفين ،إضافة إلى استخدام التقييس في فرض الضرائب وتحديد السماحات اعتمادا على مستوى التضخم في الاقتصاد. خاصة وان الهدف الأساسي من إتباع أسلوب التقييس هو

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Crossref
Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Effect Of Comprehensive Income In Market Value Of Company Importance Of Comprehensive Income In Market Value Of
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The study aims (objective ) to clarify the concept of comprehensive income and its usefulness for users, as the study aims to clarify the relationship between the concept of comprehensive income and market value of the company where the measurement of comprehensive income after accounting for net income and by measuring the unrealized gains or losses in the value of securities available for sale, and measurement the unrealized gains or losses on futures contracts, which are financial derivatives, and measurement the unrealized gains or losses from the settlement of foreign currency translation (conversions), and measurement the impact on the market value of companies and of the present study to rise or fall of return on the stock

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Crossref
Publication Date
Sat Jul 15 2023
Journal Name
Arid International Journal Of Media Studies And Communication Sciences
صناعة المحتوى في المواقع الالكترونية وانعكاسه على مستوى ثقة الجمهور
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تشهد الساحة الاعلامية في وقتنا الحاضر تطورات سريعة وبشكل متزايد سواء في طريقة صناعة الرسالة الاعلامية او اسلوب تقديمها وعرضها ،وفي ظل تعدد وتنوع وسائل الاعلام الجديد والزخم الاعلامي الذي يتعرض له المستخدم فيجد نفسه وسط كم هائل من الاخبار متعددة المصادر والاشكال ، فكيف له ان يميز بين المعلومة الصادقة والزائفة ؟ ومادرجة ثقته بتلك المعلومات والمواقع الالكترونية ؟ ويهدف البحث الى الكشف عن مدى توفر عناصر صناعة

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Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Using Benford’s Law to detect Financial Fraud
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Fraud Includes acts involving the exercise of deception by multiple parties inside and outside companies in order to obtain economic benefits against the harm to those companies, as they are to commit fraud upon the availability of three factors which represented by the existence of opportunities, motivation, and rationalization. Fraud detecting require necessity of indications the possibility of its existence. Here, Benford’s law can play an important role in direct the light towards the possibility of the existence of financial fraud in the accounting records of the company, which provides the required effort and time for detect fraud and prevent it.

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Crossref (1)
Crossref
Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Al-Rawandi and His Book “Rahat Il-Sudoor and Ayat Il-Suroor” A historical Study in Content and Style
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The Rwandan author of comfort chests and verse pleasure of the most important historians of the Seljuks in the sixth century AH / twelfth century and belongs to the mostly ethnic scientists family has won favor with the Sultans of the Seljuks until he became the most famous Markhém is his main source of research sources with respect to the political and social history the Seljuks and the relationship of the Seljuk sultans of the Abbasid caliphs in Baghdad.
The book included the history of the Seljuks from the time of statehood in the fifth century AH / atheist century AD until the death of the Sultan Tgrl bin Arslan year 590 AH / 1193 AD and then shed Akhawarzmeyen, and touched the author at the end of the book in separate chapters t

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