The research aims to clarify the importance of adoption of International Accounting  Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of w

In this paper, a new third kind Chebyshev wavelets operational matrix of derivative is presented, then the operational matrix of derivative is applied for solving optimal control problems using, third kind Chebyshev wavelets expansions. The proposed method consists of reducing the linear system of optimal control problem into a system of algebraic equations, by expanding the state variables, as a series in terms of third kind Chebyshev wavelets with unknown coefficients. Example to illustrate the effectiveness of the method has been presented.

The effect of White Place Image ( Test Image )  A4   has been studied as a function of luminous intensity using the  t tu un ng gs st te en n    l la am mpp and web camera enet. It was found that the tungsten lamp gives almost even intensities for the three color band and  lighting composite at low voltage .while at high voltage causes a fare from each other .  The statistical characteristic(mean and stander deviation ) results for three colors composites RGB and lighting  composites L showed that the mean and stander deviation increases with the increase of voltage possibly owing to the increase image  resolution, which reflects the value of  stander deviation for the blue band

Heuristic approaches are traditionally applied to find the optimal size and optimal location of Flexible AC Transmission Systems (FACTS) devices in power systems. Genetic Algorithm (GA) technique has been applied to solve power engineering optimization problems giving better results than classical methods. This paper shows the application of GA for optimal sizing and allocation of a Static Compensator (STATCOM) in a power system. STATCOM devices used to increase transmission systems capacity and enhance voltage stability by regulate the voltages at its terminal by controlling the amount of reactive power injected into or absorbed from the power system. IEEE 5-bus standard system is used as an example to illustrate the te

The object of this research is to reveal the neotectonics of Al-Thirthar, Al-Habbaniya, and Al-Razzazah depressions by using remote sensing data. The age of the exposed rocks ranges from Early Miocene to Holocene. The depressions represent the west margin of the Mesopotamia Zone along its boundary with Al-Salman Zone. The lineament map contains three major groups of lineaments. Two of them are trending east-west and northeast-southwest parallel to the transversal fault systems of Iraq territory. The third group is trending northwest-southeast. The lineament groups reveal the tectonic and structural effects to the extension and the shape of the depressions. The intersection of the lineaments divided the area into small fragments which con

15 sediment samples were collected; 8 samples from the eastern bank, and 7 samples from the western bank of Al-Wind River in Diyala governorate to assess the sediment pollution in some trace elements such as Fe, Ni, Cd, Zr, Zn and Cu in addition to some oxides such as Al₂O₃, CaO, Na₂O and K₂O to find the effect of anthropogenic pollution and the industrial production on the sediment closed especially Naftkhana by using some geochemical pollution indices such as: geoaccumulation factor (I-geo), enrichment factor (EF),contamination factor (CF), pollution loud index (PLI) and to evaluate the degree of weathering by Applying the Chemical Index of Alteration (CIA)in both banks of Al-Wind River. The

The road network in the Baranan mountain, near Dararash village, connecting Sulaymaniyah city with Qaradagh town, plays a major role in socio- economic activities of Qaradagh town and its surrounding villages. Any type of slope failure in the area may cause breaking up in traffic, loss of lives, and injuries.

      For assessing the stability of rock slopes in the area, seven stations (rock-cut slopes) were selected along the road and evaluated by kinematic analysis, using DIPS v6.008 software and slope mass rating system (SMRTool - v205 software).

      The kinematic analysis revealed that planar and wedge sliding may occur in stations no.2, 5, 6, and 7, flexural toppling

Roller Compacted Concrete is a type of concrete that is environmentally friendly and more economical than traditional concrete. Roller Compacted Concrete is typically used for heavy-duty and specialist constructions, such as hydraulic structures and pavements, because of its coarse surface. The main difference between RCC and conventional concrete mixtures is that RCC has a more significant proportion of fine aggregates that allow compaction and tight packing. In recent years, it has been estimated that several million tons of waste demolished material (WDM) produced each year are directed to landfills worldwide without being recycled for disposal. This review aimed to study the literature about creating a Roller-Comp

The high carbon dioxide emission levels due to the increased consumption of fossil fuels has led to various environmental problems. Efficient strategies for the capture and storage of greenhouse gases, such as carbon dioxide are crucial in reducing their concentrations in the environment. Considering this, herein, three novel heteroatom-doped porous-organic polymers (POPs) containing phosphate units were synthesized in high yields from the coupling reactions of phosphate esters and 1,4-diaminobenzene (three mole equivalents) in boiling ethanol using a simple, efficient, and general procedure. The structures and physicochemical properties of the synthesized POPs were established using various techniques. Field emission scanning elect