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

Centralization and decentralization, planning and development, and community participation in the management of its affairs and to activate all the abilities that multiple methods aimed at creating the proper environment for the growth and development of society in the place where he lives. As long as the overall trend in Iraq, represented by the Permanent Constitution of decentralization to regions and provinces, the solutions to the obstacles that may face this transition in some respects presents ways of coordination and integration between multiple levels of planning which can be exercised by the schematic in the future the organization. In this paper some of the visions and ideas that can  contribute to the organization

This study attempts to focus on there lation ship between employment policies andsocietal changesinIraq.Theconstruction ofoperational policyincommunitiesin crisis remains fraught with challenges and risks, especially in countries that have longoutstanding conflict sand crises, it is important in this context to achieve those policy and build the foundations of human security and poverty alleviation, unemployment, to find effective ways to help the community to achieve stability and reduce the risk of renew edorrepeat the cycleofviolence-butthatwouldrequirearadicalrethinking, including rethinking the way evaluating therisksandchallengesand management.And thatsuchaprojectshouldbe based ona clear roadmap, andthevisionsofdevelopmentanda clea

The continuous advancement in the use of the IoT has greatly transformed industries, though at the same time it has made the IoT network vulnerable to highly advanced cybercrimes. There are several limitations with traditional security measures for IoT; the protection of distributed and adaptive IoT systems requires new approaches. This research presents novel threat intelligence for IoT networks based on deep learning, which maintains compliance with IEEE standards. Interweaving artificial intelligence with standardization frameworks is the goal of the study and, thus, improves the identification, protection, and reduction of cyber threats impacting IoT environments. The study is systematic and begins by examining IoT-specific thre

Abstract

This work involves studying corrosion resistance of AA 6061T6 butt welded joints using Two different welding processes, tungsten inert gas (TIG) and a solid state welding process known as friction stir welding, TIG welding process carried out by using Rolled sheet of thickness6mm to obtain a weld joint with dimension of (100, 50, 5) mm using ER4043 DE (Al Si₅) as filler metal and argon as shielding gas, while Friction stir welding process carried out using CNC milling machine with a tool of rotational speed 1000 rpm and welding speed of 50mm/min to obtain the same butt joint dimensions. Also one of weld joint in the same dimensions subjected to synergistic weld

Financial Reporting Quality (FRQ) is one of the important topics in the financial management, it has the impact on the users decisions, it also effect on many other variables i.e dividend, therefore. This paper aims to provide a diameter of Financial Reporting Quality (FRQ) level for the companies listed on the Iraqi Stock Exchange. It also tries to show the FRQ effects on the dividend policy. The study sample was 13 listed companies in the Iraqi Stock Exchange for the period from 2007 to 2011. Kothari et al. 2005 model has been used to measure the FRQ, on the other hand the common stock share of the dividend was used to measure the dividend.

   Many conclusions have been driven by the research

Wisdom in the era before Islam is soo famous and so mature And Wisdom in the age of Islam {the holy quran and AI Hadeeth AI shareef }is dealt with by different meanings that agree with the contexts in which it occurs its contacs One of meanings is wisesaying that occuars in the Halal and Haram .As to the wisdom of the Amawy age ,it was some times absent since it was not dealt with by the great Poets of that age .In the Poetry of AL-FARAZDAK , Wisdom was little and it expressed religious and phsycological meanings because wisdom is amessage that has along –rang .

Takbiratul Ehram "The First Takbeer to Start Prayer" means: the words that the worshiper says to start his prayers, and refrain from anything invalidates it. the findings revealed that the four school jurists agreed that the prayer is not valid without Takbiratul Ehram "The First Takbeer to Start Prayer", and they disagreed on its description, so the majority of jurists said that it is a pillar, and some of them called it an obligatory, but Hanafi made it a condition. Likewise, the four jurists agreed that the one who articulates Takbiratul Ehram "The First Takbeer to Start Prayer" with the word: “Allahu Akbar,”; his Takbeer is correct, and they disagreed about the one who adds a word, or replaced it with another, where the m

The current research discusses the jurisprudence of the argumentative meaning in the Qur’an, and it is one of the general methods of responses in the Qur’an, as well as the argumentative approach to the recitations of the readers and directing their meanings. I have chosen a model for three verses from Surat Al-An’am, in which there are seven frequent recitations and seven odd ones, on a topic related to theology and faith; It forms the centerpiece of the argument verses in Surat Al-An'am; It contains the jurisprudence of dealing with infidels and dissenters, turning away and forbidding insulting what they claim besides God in the event of corruption, and God Almighty’s decree and wisdom in the occurrence of unbeli

In this study, stabilization of expansive soils using waste materials namely; Cement Kiln Dust (CKD), and waste plastic bottles (WPB) was experimentally investigated. Using CKD and WPB are exponentially increasing day by day, due to their capability to solve both environmental and geotechnical problems successfully. Expansive soils were collected from locations with a wide range of plasticity index (PI) (15 - 27) and liquid limit (LL) (35% - 64%). Stabilizer percentages were varied from 0% to 20%, and curing durations for CKD cases were 7 and 28 days. Results showed the best percentages of CKD and WPB are 12% of each one respectively. LL, plastic limit (PL), and swelling percent (SP) loss were observed, which are 46%, 55%, and 96% respec