The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th

The objective of this study is to determine the sources of growth of the cement industry in Iraq for the period 1990-2014 and to indicate the nature of the technological progress used in it. To achieve this objective we have built an econometric model, by adapting the production function constant elasticity for substitution, using multiple regression, and enforcement, SPSS program, and using the ordinary least squares method (OLS). The results showed that quantitative factors (labour and capital) are the main sources of growth the cement industry in Iraq, and the qualitative factors (technological progress) did not contribute effectively to achieve this growth. And that the production techniques adopted in the cement industry in

  This study  focused on a fundamental issue which was represented by ability of Iraqi central bank in facing the difficulty of determining  the optimal ratio of liquidity in the Iraqi banks in terms of the balancing between its obligations to the depositors and borrowers, and liquidate their funds on one hand and the risks on the other hand.the search aimed  for achieving the goals which represented by identifying the possibility of Iraqi banks to apply the regulations rules and  instructions  issued by central bank  of  Iraq in determining  ratio  of  liquidity and  its  appropriate with Iraqi  banks  action to implement  a  reasonable  profit to&

This research contains the investigation of an important book, and I investigated it in my master's thesis, which is a footnote to the sayings of the commentators of the verse Get close to people for which I dealt with the aspects and objections that go to interpretation

Research,s Summary The purpose of the research was to specify the standerd Levels for results of basketball for Iraqi young sters, Becuse there werenot the standerd Levels which related to the testings abilities of the players based on plying centers specially the physical abilities, This made weakness in arrangement and putting the suitable training studies for different age stadges which suitable with game ,s requirements, besides evaluation the performance of the plyers in common and the levels of the coachs train in special according to the scientific style. The researchers depended on (8) special testings of chossen physical abilities, These testings applied on the teams, young players for sharing clubs among excellent series of basket

أن لعبة كرة السلة في تقدم وتطور مستمر حالها في ذلك حال الألعاب الرياضية الأخرى حيث أن الفضل في ذلك يعود إلى المعرفة بالعلوم المختلفة وكذلك البحث العلمي من اجل تحقيق نتائج متقدمة تنشدها معظم الدول ومنها العراق على الصعيد المحلي والعربي والدولي. ومما لاشك فيه أن متطلبات تطور مستوى نتائج القدرات البدنية في أيُة لعبة مرتبطة بالبرمجة والتخطيط الصحيح للمناهج التدريبية إذ تقودنا هذه الحقيقة إلى إجراء المزيد من الا

Abstract

Friction stir welding is a relatively new joining process, which involves the joining of metals without fusion or filler materials. In this study, the effect of welding parameters on the mechanical properties of aluminum alloys AA2024-T351 joints produced by FSW was investigated.

Different ranges of welding parameters, as input factors, such as welding speed (6 - 34 mm/min) and rotational speed (725 - 1235 rpm) were used to obtain their influences on the main responses, in terms of elongation, tensile strength, and maximum bending force. Experimental measurements of main responses were taken and analyzed using DESIGN EXPERT 8 experimental design software which was used to develop t

The research aims to achieve a set of objectives, the most important of which is determining the extent to which the auditors of the research sample in the Federal Bureau of Financial Supervision adhere to the requirements of the quality control system according to the Iraqi Audit Manual No. The federal financial / research sample with the quality control system according to the Iraqi audit guide No. 7), and the researcher seeks to test the main research hypothesis and sub-hypotheses, and to achieve this, a questionnaire was designed by (Google Form) and distributed electronically to the elements of the research sample, Through the statistical package program (SPSS), the results of the questionnaire were analysed. In light of the applied

This study has been performed to study the inhibitory effects of crude plant extracts of Bay (laurus nobilis) leaves against some bacterial isolates represented by Staphylococcus aureus, Staphylococcus epidermids, Proteus vulgaris, Bacillus subtilis, Escherichia coli, and Pseudomonas aeroginosa in vitro. The results showed that percentages of essential chemical of laurus nobilis leaves which represented by moisture, total oil, total ash, crude protein, crude fibers, carbohydrites and caloric values in dry weight are 5.96, 4.28, 14.2, 8.75, 24.8, 76.99%, and 284.92 kcal/100g respectively, the percentages of some major and minor mineral elements of laurus nobilis leaves powder which represented by Mg, Fe, Cu, Pb, Cd and As, are: 0.211, 0.1