Abstract:

                The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea

Abstract

There has been a heated controversy over the role the financial policy plays and how sufficient   it   is   in affording   the   financial   burden. This   burden   is   known as the operational   current expenses   which   the   governments   of   various countries mainly afford,   despite the   discrepancy   in   the   government’s   economic   policy.   After   the deterioration and deficit in the state budget in all countries nowadays, it was necessary to find an appropri

The trichomes and chemical composition of three species of the genus Salvia wild-grown (Salvia lanigera, Salvia spinosa) and cultured (Salvia officinalis) were studied in the Anbar governate, the chemical components of the stem and leaves were studied by Gas chromatography–mass spectrometry(GC-MS), in addition to studying the trichomes of the epidermis in the stem and leaves (upper and lower epidermis) by Light microscope. Important differences appeared to us in the chemical study, where it was found that some compounds were found in species without others, which gives them taxonomic importance, also, the trichomes were important in distinguishing the studied species, the species S. spinosa was distinguished by the presence of gla

The research aimed to identify the level of reality of administrative values of sports activities in the Faculties of the university of Baghdad from the point of view of the leaders and those related to the divisions and units of student's activities and the case study method was adopted from the descriptive approach.

Wastewater discharge containing organic dyes may pose a hazard to the environment, which necessitates that dye removal must occur prior to wastewater release into water bodies. Herein, copper oxide nanoparticles (CuO NPs) were prepared by a green precipitation method to enable decolorization of a cationic dye (methyl violet; MV) from aqueous media. Complementary tools were employed to characterize the CuO NPs adsorbent: spectroscopy (FTIR and UV-VIS), microscopy (FESEM and TEM), XRD, BET surface area analysis, and point of zero charge (pHPZC) via potentiometry. The FTIR bands at 722, 663, 569, and 465 cm−1 correspond to the vibrational modes of CuO NPs, along with the optical absorbance band at 275 nm that supports the formation of Cu

Wastewater discharge containing organic dyes may pose a hazard to the environment, which necessitates that dye removal must occur prior to wastewater release into water bodies. Herein, copper oxide nanoparticles (CuO NPs) were prepared by a green precipitation method to enable decolorization of a cationic dye (methyl violet; MV) from aqueous media. Complementary tools were employed to characterize the CuO NPs adsorbent: spectroscopy (FTIR and UV-VIS), microscopy (FESEM and TEM), XRD, BET surface area analysis, and point of zero charge (pHPZC) via potentiometry. The FTIR bands at 722, 663, 569, and 465 cm1 correspond to the vibrational modes of CuO NPs, along with the optical absorbance band at 275 nm that supports the formation of CuO NPs.

     Purpose - The study aimed at evaluating the accounting system of the Iraqi political parties, which is applied according to legislative texts, and then the ability to provide accounting information to evaluate the strategic performance and control of the party's operational and financial performance.
Findings- The research found that the unified accounting system applied to political parties does not provide relevance informations to judge the performance of the political party, the researcher a proposal for an accounting system that provides the necessary information to measure and monitor the performance of Iraqi political parties can be presented. The

Economic performance is one of the most important indicators of economic activity and with the performance of the economy progress varied sources of output and increase economic growth rates and per capita national income, and to recover the business environment and increase investment rates and rising effectiveness of the financial and monetary institutions and credit market. Which leads to increased employment rates and reducing unemployment rates and the elimination of many of the social problems and improve the average per capita income as well as improve the level of national income.

The input / output tables is a technique mathematical indicates economic performance

ABSTRACT                                                                                            

The study aims to identify the level of health services provided in private suites to government hospitals from the perspective of the recipi