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

The problem of steady, laminar, natural convective flow in an square enclosure with and without partitions is considered for Rayleigh number (103-106) and Prandtl number (0.7). Vertical walls were maintained isothermal at different temperatures while horizontal walls and the partitions were insulated. The length of partition was taken constant. The number of partitions were placed on horizontal surface in staggered arrangement from (1– 3) and ratio of partition thickness (H/L= 0.033, 0.083, 0.124). The problem is formulated in terms of the vorticity-stream function procedure. A numerical solution based on a program in Fortran 90 with the finite difference method is obtained. Representative results illustrating the effects of the thickn

This study is an attempt to investigate the semantic and syntactic features of English and Arabic verbs of eating. After surveying the literature on the meaning of verbs in both languages, three chapters address the major issues in this subject. The problem to be investigated in this study can be summarized in the following points: 1. The overlapping of semantic and syntactic features within the category of verbs of eating in English and Arabic. 2. Which semantic classification is more accurate and through which method? 3. Which classification, the semantic or the syntactic, is more important? This study hypothesized the following: 1. The semantic features are more influential in analyzing the category of verbs of eating than the syntactic

The objective of the study: To diagnose the reality of the relationship between the fluctuations in world oil prices and their reflection on the trends of government spending on the various economic sectors.

The research found: that public expenditures contribute to the increase of national consumption through the purchase of consumer goods by the state for the performance of the state's duties or the payment of wages to employees in the public sector and thus have a direct impact on national consumption

The results of the standard tests showed that there is no common integration between the oil price fluctuations and the government expenditure on the security sector through the A

The goal of the current study was to investigate the effects of curcumin in both formulas (supplement and standard), zinc, and then use them together to show their effect on the levels of glucose, insulin, insulin resistance (IR), and anti-mullerian hormone (AMH) in the model of female rats with induced polycystic ovary syndrome (PCOS) using 1mg/kg/day of letrozole for 21 days followed by a treatment period of 14 days including different treatments of zinc 30 mg/kg, curcumin standard 200 mg/kg, curcumin supplement 200 mg/kg, (curcumin standard plus zinc), (curcumin Supplement plus zinc) and metformin as a standard treatment. After the treatment, all female rats were sacrificed, and blood samples were collected from the inferior vena cava

Aim: To evaluate the effect of ultrasonic agitation for retrograde biodceramic root repair, MTA and biodentine filling materials on push-out bond strength to dentine walls. Materials and Methods: Ninety extracted human teeth with single straight roots were selected randomly. After disinfection and cleaning, the coronal portions were sectioned to standardize the root canal length at 15mm. following root canal shaping, obturation and apical roots resection, retrograde cavities were prepared. Teeth were categorized depending on the filling material used into three groups, 30 teeth each. Group A filled with bioceramic root repair material, B with MTA and C with Biodentine material. These groups were divided in to three subgroup (n= 10). Subgrou

The present paper sheds light on the psychological structure of  Simha Bin Zion’s A Broken Soul. After reviewing the biography of the storyteller, it is clear that the hero of the rebellious character in the story of (A Broken Soul) is the writer himself. The storyteller directly begins to depict his psychological sufferings in his childhood days. He tells a story full of sadness and refusal of the neglect he suffered in his childhood. It is obvious that the early five years of Samha bin Zion’s life is considered a period of conflict that participated in the formation of his individual identity. The story represents an outlet for a hidden secret world buried under the layers of his consciousness. It deals with

Gas and Downhole Water Sink, Gravity Drainage, GDWS-AGD, Enhance the Recovery of Oil