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

In this paper, the complex of Lascoux in the case of partition (3,3,2) has been studied by using diagrams ,divided power of the place polarization ) (k ij ,Capelli identites and the idea of mapping Cone .

As the reservoir conditions are in continuous changing during its life, well production rateand its performance will change and it needs to re-model according to the current situationsand to keep the production rate as high as possible.Well productivity is affected by changing in reservoir pressure, water cut, tubing size andwellhead pressure. For electrical submersible pump (ESP), it will also affected by numberof stages and operating frequency.In general, the production rate increases when reservoir pressure increases and/or water cutdecreases. Also the flow rate increase when tubing size increases and/or wellhead pressuredecreases. For ESP well, production rate increases when number of stages is increasedand/or pump frequency is

The research aims to analysis the future profits of companies listed on the Iraq Stock Exchange through analyzing the relationship between Actual Growth and Sustainable Growth, The study was applied to the sample of companies included in the Iraq Stock Exchange for the period (2010- 2014), The Internal Growth Rate has been used as a measure for the Actual Return Rate but the Sustainable Growth Rate has been measured under the Rose model, The research showed group of conclusions, the most important are:1. From the analysis of sustainable growth for the banks sample and the variables involved in its measure shows that investment in the investors amounts have achieved a significant return, which demonstrates the company's efficiency at gene

The regions around the world need to perform their results based on the local geoid. However, each region has different ground topography based on the amount of gravity in this region. Nowadays, the recent global Earth's gravity model of 2008 is successfully used for different purposes in geosciences research. This research presents an overview of the preliminary evaluation results of the new Earth Gravitation Model (EGM08) in the middle of Iraq. For completeness, the evaluation tests were also performed for EGM96 by examining 31 stations distributed over four Iraqi provinces. The national orthometric heights were compared with the GPS /leveling data obtained from these stations. This study illustrated that the GPS /leveling based on EGM

The study aimed to identify the importance of time in the Faculties of Physical Education and Sports Sciences atthe University of Baghdad, as well as to identify the relationship between time management and the level of staff functionalperformance. The research population consisted of the staff members who work in the Faculties of Physical Education andSports Sciences for Girls in Al-Jadriya for the academic year 2017-2018. A random sample of 50 staff members from eachfaculty were selected, that is the total number was (100) staff members. The researchers identified the concept of timemanagement and functional performance, after that a questionnaire consisting of (39) statements and (6) parts presented to aspecialized group of experts. The

     Geotechnical soil problems underneath foundation of hydraulic structures occurs due to engineering soil properties, geological setting and hydraulic properties of the projects. Two finite element programs of Geoslope 2012 software, SIGMA/W and SEEP/W, were used for analysis of in situ stresses, load deformation behavior, seepage quantity and vertical gradient below Teeb weir foundation, to compute factors of safety against seepage uplift. The site soil is a granular (gravel, sand and silt), weakly cemented soil cohered by gypsum and clay materials. The area has low lying topography, with slightly tectonic activities. The model results show that the upstream side stresses are reduced while the pore pressure are in

The present investigation was conducted to evaluate the effect of the crude extracts mixture of three plants (Tribulus terrestris, Phoenix dactylifera and Nasturtium officinale) on semen quality,sex hormones and reproductive performance of mature male mice. A group of 25 male mice given 150mg/kg/day of the powder of the plants mixture with the food for four weeks and another three groups of 25 animals each given intraperitoneal injection from each of the aqueous and ethanolic extracts with a doses 75, 150, and 300mg/kg/day for two weeks. A remarkable increase in sperm concentration and motility with a decreased abnormal morphology was obtained in the experimental groups. A significant increase in hormones level were recognized in most grou

The objective of this study was to assess the levels of antiMullerian hormone (AMH), Follicle stimulating hormone (FSH), testosteron,  luteinizing hormone (LH),  and estradiol (E2) as markers of spermatogenesis between fertile and infertile males. This study was conducted at (AlRamadi Teaching Hospital for maternity and children) and included 136 males partners of infertile couples. Samples were classified according to the WHO criteria of semen analysis into three groups; Azoospermia, Oligospermia, and normal(control). Assay  levels of these hormones were made in the serum and the semen of each sample. The results showed that the level of AMH in serum samples was non-significantly decreased (P>0.05) in both Azo

The phagocytic activity of peritoneal and blood cells counts with neutrophils and monocytes were evaluated in albino mice treated wtth two antigen preparations (A and B) from group A streptococci (GAS). Antigen A included water bathed bacteria at 70 °C for 60 minutes, while in Antigen B the bacteria was autoclaved at 121° C for 15 minutes. The animals were treated with 12 intraperitoneal doses of the antigens with intervals of three days (36 days). The 12th dose was a challenge dose (live bacteria). The first three doses of Antigen A increased the phagocytic index (PI) to a range of 76.46-78.69%, then a gradual decreased percentage was observed, especially at the challenge dose (PI=6.42%). The count of neutrophils and monocytes fol