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

Identify the effect of an educational design according to the repulsive (allosteric) learning model on the achievement of chemistry and lateral thinking. The sample consisted of (59) students from third-grade intermediate students. They were randomly distributed into two groups (experimental and control), and the equivalence was done in (chronological age, previous achievement in chemistry, intelligence, lateral thinking). The (30) students from experimental group were taught according to the instructional design, other 29 students from the (control) group were taught according to the usual method. Two tests done, one of them is an achievement test consisted of (30) items of the type of multiple choice, the other was a lateral think

Objective(s): The present study aims at assessing the prevalence of smoking among health workers in Baghdad Teaching Hospital and to find out the effectiveness of instructional booklet concerning risk of smoking on health workers′ knowledge in hospital.

Methodology: A pre-experimental design study was conducted from 1st of October 2019 to 17th of March 2020. A non-probability sample consists of (500) participant (343 non-smokers and 157 smokers) from (1500) health workers in Baghdad Teaching Hospital, they included the physicians, nurses, pharmacists, physiotherapists, Laboratory Technicians, Medical Assistants. A questionnaire is constructed to evaluate the effectiveness of instructional booklet on health workers’ knowledge

Social responsibility has achieved tremendous attention by academicians and practitioners to focus on social responsibility accounting. However, many studies around the globe have been conduct to measure the outcomes of social responsibility accounting. This paper presents the impact of applying the supply chain strategy (SCS) on the agribusiness field to optimize productivity and decreasing cost which will have a direct impact on the net income of the organization. The inconclusive results of earlier studies stimulated this research to social responsibility accounting-financial performance. The equivocal results of this phenomenon urge this study to investigate the role of other factors in the relationship of social responsibility accounti

This work focused on principle of higher order mode excitation using in- line Double Clad Multi-Mode Mach-Zehnder Interferometer (DC-MM-MZI). The DC-MM-MZI was designed with 50 cm etched MMF. The etching length is 5cm. The tenability of this interferometer was studied using opt grating ver.4.2.2 and optiwave
ver. 7 simulator. After removing (25, 35, 45, 55) μm from MMF and immersing this segment of MMF with water bath contained distilled water and ethanol, in addition to, air. Pulsed laser source  centered at 1546.7nm ,pulse width 10ns and peak power 1.33mW was propagated via this interferometer Maximum modes were obtained in case of air surrounded media which are 9800 and 25 um removed cladding layer, with peak power 49.800 m

This research aims to know the effect of adopting IFRS 9 on the relevance of the value of the accounting information of the companies in the Iraqi Stock Exchange. Researchers relied on analyzing the financial statements of 10 listed companies for years 2016 – 2019. Researchers used the Ohlson price model to test the relationship between accounting information and value relevance. The research indicated that there is a significant relationship between the adoption of IFRS 9 and the relevance of the value of the earnings and the book value, but the earnings information is more relevance than the book value information, it is due to the interest of investors in the income statement in making investment decisions.

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

The current research aims to diagnose the type and level of influence of social media, whose dimensions are represented by (attitudes towards social media marketing, knowledge and use of social media, influence on the Internet and social media, following up on social media) on customer behavior in its dimensions (attracting attention, raising Interest, desire creation, customer response), and the research sought to answer questions related to the research problem by testing the main hypotheses to explore correlations and influence between the two variables, and to achieve research hypothesis tests, the field study was used, as the research sample reached (135) individuals from the director and the assistant director And marketing personnel

Exponential distribution is one of most common distributions in studies and scientific researches with wide application in the fields of reliability, engineering and in analyzing survival function therefore the researcher has carried on extended studies in the characteristics of this distribution.

In this research, estimation of survival function for truncated exponential distribution in the maximum likelihood  methods and Bayes first and second method, least square method and Jackknife dependent in the first place on the maximum likelihood method, then on Bayes first method then comparing then using simulation, thus to accomplish this task, different size samples have been adopted by the searcher us