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أثر فروقات الضرائب المؤجلة على القوائم المالية
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نتيجة للتطور و انفتاح الاسواق الاقتصادية عالميا ظهرت اهمية الافصاح في القوائم المالية و اعدادهايكونمبني على ( العدالة و الشفافية ) في اظهار البنود الواردة فيها ، و لان هذه القوائم تعد لا كثر من جهة مستفيدة ( اصحاب المصلحة ) سواء كانوا مستثمرين او مقرضين او هيئات حكومية حيث يجب اعدادها بطريقة اكثر شفافية و بدون تحيز لجهة دون اخرى ،هدفت الدراسة الى التعرف على اهم الفروقات الضريبية المؤجلة التي تنشأ في الوحدات الاقتصادية وقياس مدى تأثيرها على القوائم المالية ، واثبتت الفرضية القائمة على " مدى تأثير الفارق الزمني في تسجيل المعاملات المالية في توليد الفروقات الضريبية المؤجلة " من خلال استخدام منهج البحث الاستنباطي و التحليلي وتم التوصل الى مجموعة النتائج ابرزها ،اهمية الافصاح المحاسبي عن فروقات الضرائب المؤجلة ، من اجل جذب المستثمرين المرتقبين و اثر الفروقات الضريبية المؤجلة على قائمة الدخل من خلال الضريبة المؤجلة والحالية يجب أن يعترف بها كإيراد أو مصروف وأن تتضمن في الربح المحاسبي.

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Publication Date
Thu Sep 01 2022
Journal Name
مجلة الدراسات المستدامة
مدى التزام المصارف الخاصة باليات تشكيل لجان التدقيق على وفق قانون الشركات وميثاق البنك المركزي العراقي
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ى ىلإ يقيبطتلا وبناج يف ثحبلا ىعس دقو ،ةصاخلا ةيراجتلا ؼراصملا يف ؽيقدتلا فاجل ؿيكشت ( تمض ةنابتسا ةرامتسا ـيمصت متخم تاعاطق ىمع ؿماكلاب ايعاجرتسا ـتو فايبتسا ةرامتسا ) 36 ةف فم فإ :ايمىا فاك تاجاتنتسلاا فم ةعومجمل ثحبلا ؿصوت دقو ،ؽيقدتلا فاجل ؿمعب ةمص تاذو تامومعملاب ةقثلا زيزعتو ةيلاملا ريراقتلا ةدوج فامض يف اىرود وى ؽيقدتلا فاجمل ةميملا ـايملا ا يف يرادلإاو يلاملا ءادلأا طبض ةيممع ىمع سكعني هرودب يذلاو

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Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
Optimization and Prediction of Process Parameters in SPIF that Affecting on Surface Quality Using Simulated Annealing Algorithm
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Incremental sheet metal forming is a modern technique of sheet metal forming in which a uniform sheet is locally deformed during the progressive action of a forming tool. The tool movement is governed by a CNC milling machine. The tool locally deforms by this way the sheet with pure deformation stretching. In SPIF process, the research is concentrate on the development of predict models for estimate the product quality. Using simulated annealing algorithm (SAA), Surface quality in SPIF has been modeled. In the development of this predictive model, spindle speed, feed rate and step depth have been considered as model parameters. Maximum peak height (Rz) and Arithmetic mean surface roughness (Ra) are used as response parameter to assess th

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Publication Date
Fri Dec 01 2023
Journal Name
Baghdad Science Journal
Taxonomic and morphological studies on the genus Chrotogonus Serville, 1838 (Pyrgomorphidae: Orthoptera) from Pakistan, with reference to their habitats
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Species of genus Chrotogonus (surface grasshoppers) are phytophagous and damaging to various economical important plants in their seedling stages. In order to know the biodiversity of surface grasshoppers, the detailed study has been conducted from four provinces of Pakistan. During this study, biodiversity, taxonomy, diagnosis, morphometric analysis, habitat, global distribution, and remarks of each species have been described. Total of 826 specimens were collected and sorted out into three species and three subspecies: C. (Chrotogonus) homalodemus homalodemus (Blanchard, 1836), C. (Chrotogonus) homalodemus (Blanchard, 1836), C. (Chrotogonus) trachypter

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of Sport Science Technology And Physical Activities
The effect of using Daniel's model and Driver’s model in learning a kinetic chain on the uneven bars in the artistic gymnastics for female students
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The aim of this study to identity using Daniel's model and Driver’s model in learning a kinetic chain on the uneven bars in the artistic gymnastics for female students. The researchers used the experimental method to design equivalent groups with a preand post-test, and the research community was identified with the students of the third stage in the college for the academic year 2020-2021 .The subject was, (3) class were randomly selected, so (30) students distributed into (3) groups). has been conducted pretesting after implementation of the curriculum for (4) weeks and used the statistical bag of social sciences(SPSS)to process the results of the research and a set of conclusions was reached, the most important of which is t

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Publication Date
Tue Jan 28 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
النجاح الستراتيجي للمنظمات على وفق ابعاد القيادة التحويلية: دراسة استطلاعية لعيّنة من افراد الهيئة العامة للضرائب
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In today's world the role of leadership in the control factors of the organization different and advancement, and that the possession of the human ability to the development and creation and innovation varies from one individual to another depending on experience; and levels of performance and intellectual; and his mental and physical and other such factors can create a kind of differentiation between the built humans, and this distinction creates our leaders are able to influence others and have the wisdom and connect active individuals and organizations. as the need for organizations of all sizes and levels of leadership transformation is an urgent need to link the application of the various plans and strategies device which direction

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Publication Date
Thu Jan 02 2020
Journal Name
مجلة العلوم الاقتصادية والإدارية
تقييم الاداء المصرفي على وفق نموذج CAMELS دراسة تطبيقية لمصرف المنصور للاستثمار للفترة من 2014-2018
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The banking sector has a significant impact on the economic growth of the country, and the importance of this sector must assess its financial performance from time to time, to measure the situation related to money for each bank and how to put the supervision of the efficiency of the full. The research aims at evaluating the financial performance according to the elements of the CAMELS model, which including capital adequacy, asset quality, management efficiency, profitability, liquidity and market risk sensitivity. The research included the study of Al-Mansour Investment Bank during the period from 2014 to 2018. The base capital ratio was used to total assets to measure capital adequacy The proportion of investments to total assets to mea

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Reinsurance risks and their reflex on the financial performance of the National Insurance Company: Applied Research in Maritime Insurance Branch
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The research dealt with the risks of reinsurance and its impact on the financial performance of the National Insurance Company by focusing on reinsurance in the marine insurance branch. Negative impact on the financial performance of the NICs and the Marine Insurance Branch. The research sample resulted in a main hypothesis that reflects this relationship. Lee in the analysis of financial information reports National Insurance Company of the branch of marine insurance for the period of 2010 until 2017, and the use of (retention) for measuring the re-insurance operations index, and (insurance financial surplus rate) to measure financial performance. For the purpose of obtaining the results, a number of statistical methods were used accord

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Publication Date
Mon Jan 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis of the relationship between the Premiums and compensations in Life Insurance: An Applied Research in the General Iraqi Insurance Company
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           Communities seek to achieve the economic growth through the optimal use of resources. The human resource is considered the most important of those resources where the insurance institutions take the larger role in the protection of this resource and reducing the impact caused by dangers realization that endures. The general Iraqi insurance company is considered the leading in the field of life insurance since it was founded, and until now.

          This research is based on an analyzing the relation between premiums and compensations   of life insurance, for individual and the group insurance, and a reality of the

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Publication Date
Tue Dec 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Administrative Accounting Functions on the Practices of the Higher and Central Administrations of the Economic Unit "An Applied Study on Joint Stock Companies"
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Strategy Descrtibes How an Organization Matches its own Capabilites With Opportunities in Environment , in Order to Accomplish its Overall Objectives , So That The Organization is Considering Responding to Challenges by Adopting one or More of Strategies, Like Differentioning its Product, or Achieving Cost Leadership.

The Key Role of Management Accountant is to Evlaute The Successful it Has Been in Implementing Organization Strategy.

This Research Target to Explain The Key Role of Management Accountant in Evaluate of  Organization Strategy. by Strategic Analysis of Operating Income From Specific Sources Such as Cost Savings and Growth in Stead of Emphasizing Only The Aggrega

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Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
Investigating Difficulties Faced by Iraqi EFL Learners in Identifying the Illocutionary Force of the Reduplicative Words
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A reduplicative word is an important phenomenon in all language studies because it reflects many functions in language communication such as plurality, emphasis, contrast, imitation.  The various instances of reduplicative words in a particular language reflect the richness and uniqueness of that language. Moreover, such variation gives insights into both culture and thought. A reduplicative word is a linguistic phenomenon found in the syntactic, morphological, phonological and semantic levels. The current study aims at investigating the illocutionary force of English reduplicative words in some selected English colloquial utterances. To achieve this aim, an analytical -pragmatic approach has been used by adopting Searle’s (1979)

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