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 need for Dewatering is very important in construction workshops field and sometimes it needs to pay more attention as a result of its impacts on causing additional settlement of nearby pile foundations. Dewatering construction may become a costly topic if ignored during project planning and designing .In this paper a simplified procedure maybe adopted to calculate the foundation settlement induced by using dewatering system which is required to lower the water table level to reach a dry condition during construction. Synthesized case study adopted at a specified location in Baghdad city and analysis are computed for two types of piles both of them are submerged with water. Results shows the effect of dewatering on pile foundatio

This study aims to establish an empirical correlation between biochemical oxygen demand (BOD5) and chemical oxygen demand (COD) of the sewage flowing in Al-Diwaniyah wastewater treatment plant. The strength of the wastewater entering the plant varied from medium to high. High concentrations of BOD5 and COD in the effluent were obtained due to the poor performance of the plant. This was observed from the BOD5 /COD ratios that did not confirm with the typical ratios for the treated sewage. To improve the performance of this plant, regression equations for BOD5 and COD removal percentages were suggested which can be used to facilitate rapid effluent assessment or optimal process control. The equations relating the percentage removal of

A Geographic Information System (GIS) is a computerized database management system for accumulating, storage, retrieval, analysis, and display spatial data. In general, GIS contains two broad categories of information, geo-referenced spatial data and attribute data. Geo-referenced spatial data define objects that have an orientation and relationship in two or three-dimensional space, while attribute data is qualitative data that can be counted for recording and analysis. The main aim of this research is to reveal the role of GIS technology in the enhancement of bridge maintenance management system components such as the output results, and make it more interpretable through dynamic colour coding and more sophisticated visualization

Previous studies in Euro-American countries have shown that patients with chronic hepatitis C virus infection have increased levels of neuropsychiatric symptoms. While chronic hepatitis C virus infection has been reported in Arab countries such as Iraq, there is little studies about the neuropsychological burden associated with chronic hepatitis C among patients in the Arab region. The aim of the current study was to measure the prevalence and level of severity of depression, anxiety and stress among a sample of chronic hepatitis C patients in AL-Najaf province /Iraq. The current study was cross-sectional study carried out on (110) already diagnosed chronic viral hepatitis C patients who attended the Gastroenterology and Hepatology

The studied succession (Lower Miocene-Early Middle Miocene) In central Iraq is distinguished by a wide range of fossils, mostly benthic foraminifera, and other fossils including bivalves, gastropods, echinoids fragments, red algae and coral are also presented. Index fossils of benthic foraminifera have been used for the purpose of determining the age of the Euphrates and Jeribe formations, because of their young age, wide geographical distribution and abundance in the selected wells.

The present study involves four selected wells of Ajil oil field and in terms of the biostratigraphy of the Euphrates, Dhiban, and Jeribe formations depending on benthic foraminifera and other associated fossils. Some of these fossils have a short ve

     Cadastral map environment is directed, more than ever before, towards Artificial Intelligence use to produce fast and accurate maps and keep up with the huge population growth. The traditional approach currently in production of maps is expensive and effort-intensive in addition to be considered as highly time-consuming process.  UAV-based cadastral mapping imagery that use automatic techniques are newly being exploited to accelerate the process of production or updating. The state-of-the-art intelligent algorithms are capable to extract land boundaries from images better than conventional techniques. This paper presents an automatic workflow of cadastral map production based on land boundary and automatic f

There is a scarcity of data regarding algal flora of Tigris River in the territory of Baghdad. The present study deals with Tigris River in Al-Dora site in Baghdad province from November 2014 to June 2015 in order to shed light on its epiphytic Algae on (Phragmites australis) and epipelic algae. An amount of 183 and 154 species of epiphytic and epipelic algae are identified respectfully. The Bacillariophyceae (diatoms) are the dominant algal group followed by Cyanophyceae and Chlorophyceae. Moreover, 90 species are shared between two groups of algae (epiphytic and epipelic) and identified at the study site. Additionally, the seasonal variations and diversity of algal species are noticed. The highest number of epiphytic algae is 772.05 x 104

The current study was applied in Al-Zafaraniya area southeast of the capital Baghdad from October 2021 to April 2022. This is to evaluate some heavy elements (Cd, Co, Cu, Fe, Pb, and Mn) in the street, storm, and suspended dust. Four sampling sites were selected, and codes A, B, C, and D were given to represent the industrial activity sites, service workshops, business activity, and residential areas.

        The results showed that the concentration rates of elements (Cd, Co, Cu, Fe, Pb, Mn) in street dust samples were (1.15, 6.6, 60.15, 26770, 44.4, 6, 489.8). In storm dust (2, 10, 49.3, 54760, 24.3, 827.2) ppm, respectively, the results of suspended dust revealed that the general rates of element concentrations were (0.7

Receipt date:12/7/2020 accepted date:24/1/2021 Publication date:31/12/2021

  This work is licensed under a Creative Commons Attribution 4.0 International License.

The constant characteristic of international relations is the constant change due to political, economic and military developments in addition to technology, and this in turn has led to many transformations in the concept of power, its uses, and the elements that form power and its distribution, and according to those variables, the concept of power has shifted from hard to soft, up to smart powe