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

أن المساهمة الأساسية لهذا البحث هي وصف كيفية تحليل الأنظمة الخدمية المعقدة ذات خصائص الطابور الموجودة في مستشفى بغداد التعليمي العام باستخدام تقنيات شبكية وهي تقنية أسلوب (Q – GERT ) وهي اختصار من الكلمات : Queuing theory _ Graphical Evaluation and Review Technique أي أسلوب التقييم والمراجعة البياني حيث سوف يتم معرفة حركة انسيابية المرضى داخل النظام وبعد استخدام هذا المدخل سيتم تمثيل النظام على هيئة مخطط شبكي احتمالي وتحل

The purpose of this research is to demonstrate the impact of deposit insurance to reduce banking risks, as banks in various countries of the world face a variety of risks that led to banking and financial crises that led to the failure and bankruptcy of many of its bank, which led to the banks to find quick and appropriate solutions to get rid of these difficulties These solutions include the use of bank deposit protection system for the many risks and sequences of crises that accompanied the Iraqi banking work of thefts, forgery, embezzlement and changing and unstable circumstances. The importance of studying the subject of research through the theoretical framework of banking risks as well as the framework of consideration In order to

The problem Search: young people in the twenty-first century faces many difficult challenges whether social, psychological, health, physical and require attributes of personality characterized as positive Ksaadh, hope, and optimism, and young people are preparing the most important change tools in the community, in order to facing the challenges and move forward in various fields of life in order to achieve an appropriate level of quality of life, and given the importance of happiness in the lives of individuals there is a need to measure this variable and see its relationship to quality of life. The aim of the study is identify the degree of quality of life of students in the Faculty of Physical Education and Sports Science for Girl and id

The goal of current research is to identify the difficulties in the application of modern physics in the middle schools of the province of Baghdad schools from the perspective of teachers of physics trends, sample search of (127) teachers, Karkh Third Directorate, and use Researcher questionnaire data collection tool after applying it to teachers who have experience (5) years and more after confirmation of the validity and reliability of the scale (the tool) researcher has used the averages for the purpose of interpreting the results. the results showed that the difficulties have been in the order following: (difficulties related educational environment of modern trends of teaching, curriculum-related difficulties, difficulties rel

تعد النماذج متعددة المستويات من اهم النماذج الواسعة الاستعمال في تطبيق وتحليل البيانات التي تتصف بكون المشاهدات تتخذ الشكل الهرمي، وفي بحثنا هذا تم تناول انموذج الانحدار اللوجستي الثنائي متعدد المستويات (انموذج حد ثابت عشوائي وميل عشوائي )، هنا تبرز اهمية البحث ان نماذج الانحدار الاعتيادية تقوم بحساب التباين العام للأنموذج وعدم امكانيتها قراءة التباينات والتغيرات بين المستويات لكن في حالة نماذج الانح