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.
يهدف البحث الحالي الى معرفة أثر انموذج بوسنرفي تحصيل مادة الرياضيات لدى طلاب الصف الثاني المتوسط .
ولتحقيق هدف البحث صاغت الباحثة الفرضية الآتية :
لا يوجد فرق ذو دلالة إحصائية عند مستوى (0,05) بين متوسط درجات طلاب المجموعة التجريبية الذين درسوا مادة الرياضيات وفق انموذج بوسنر، وبين متوسط درجات طلاب المجموعة الضابطة الذين درسوا المادة نفسها بالطريقة الاعتيادية في اخت
... Show MoreThis research theme of the pressures of work , which is one of the important topics in order to recognize the reality of( influencing the pressures of work in the performance of employees in the General Company for Vegetable Oil Industry in Baghdad )through the statement of the existence of the correlation and influence whether or not the statement of the strength of this relationship and its impact in the case of its existence has been provided as part of my Search for variables and their removal in front of the Sub- scientific aspect has been the distribution of the questionnaire on a sample of( 62) people working in the company Mint distributors on several sections where.
Formed resolution of two sets
... Show MoreOur research subject (environmental impact in the cultural output of the civilizations of ancient East) the environmental impact on human civilization and how her and adapted to serve in various cultural aspects especially in ancient cultures whether punches or sculptures and other addresses as well as tracing precious stones and raw materials. It was the environment of the civilizations of Mesopotamia and Egypt and another effective impact in drawing ancient history through human interaction and responsiveness. The Iraqi environment was marked by poverty and cruelty on the one hand and on the other cultural elements contributed to the civilization in General and research dealing with technical and product sourcing raw materi
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Abstract
Despite the fact of the importance and effectiveness of supporting the pricing policy for agriculture sector in Iraq, but this policy has stopped in supporting those agriculture production needs, and it was confined to support the final product only, and supporting the strategic corps exclusively after the U.S. Invasion in 2003, but after 2008 the state has returned to support some of this policy activities through providing financial loans through the agricultural initiative campaign, with trillions of iraqi dinars without any use, also providing support to some of the agricultural production needs such as fertilizers , tractors and agricultural combines, in addition supporting the pricing policy for the
... Show Moreيمر عالمنا المعاصر اليوم بمرحلة من التطور والتغيير السريعين لم يسبق له أن مر بهما فـي تاريخ البشرية ، ويشمل مظاهر الحياة الأنسانية والأقتصادية والعلمية والتربويـة والنفسية وغير ذلك . وتختلف سرعة هذا التغيير من مجتمع الـى مجتمع آخر , وأدى هذا الى تراكم كميات كبيرة من المعلومات .
لقد أكد الكثير مـن التربويين أن التطور التكنولوجي فـي ال
... Show MoreThe present study aims at finding out the (effect of the Caroll’s pattern on the second intermediate class pupils' achievement in geography)
The partial experimental design of two groups, experimental and control, with pre-post tests is used. The sample is represented in (74) female pupils. The sample is divided into two groups (38) experimental group and (36) control one. The sample is selected from first intermediate class pupils ( Am Salama Secondary School for girls) \ Baghdad\ Al-karkh-1, for academic year 2015-2016.
The researcher has equalized the two groups in several variables: the previous achievement tests, intelligence, age in months, the scor
... Show Moreاظهرت نتائج ابحاث تربوية اجريت في الولايات المتحدة الامريكية ان تدريس مادة الاحياء يعتمد على حفظ المصطلحات والمفاهيم العلمية دون فهم واستيعاب لها، كما ان الاساليب والطرائق التدريسية المتبعة تقليدية وتؤكد على الجوانب الشكلية والنظرية والحفظ والتلقين. (عايش،1999،ص8).
واشارت دراسة في وزارة التربية العراقية ان مادة الاحياء تشارك بعض المواد الاخرى في صعوبتها في المرحلة
... Show Moreon the subject of the provisions of recitation among students of the Islamic Sciences Colleges).
The researchers adopted the experimental method and chose an experimental design for the two equivalent groups by post-test. The research sample consisted of (60) male and female students from (second stage) - Department of Qur’an Sciences and Islamic Education - University of Diyala, and the two researchers were rewarded between the two groups of research in the following variables: (Chronological age calculated in months, degrees of recitation rulings subject in the previous year, the two researchers studied the same research groups, and lasted for an entire semester, the researchers prepared the observation card to measure the ru
... Show MoreThe study investigates the relationship between the volatility of the Iraqi Stock Exchange Index (ISX), and the volatility of global oil prices benchmarks, Brent and West Intermediate Texas (WTI), in additional to the Iraqi Oil, Basra Crude Light (BSL) which represents the most exported Iraqi oil and the major influential factor on the Iraqi governmental revenues. Using monthly data covering the period: 1/2005-12/1205, econometrical and technical tools represented by Co-incretion, Vector Error Correction Model – VECM, Granger Causality, and Bollinger band were employed in order to explore the relationship between the variables.
The econometric analysis revealed the impact of the oil prices volatility on
... Show MoreAbstract:
The distribution or retention of profits is the third decision among financial management decisions in terms of priority, whether at the level of theory or practice, as the issue of distribution or retention is multi-party in terms of influence and impact, as determining the optimal percentage for each component is still the subject of intellectual debate because these decisions are linked to the future of the organization and several considerations, The research focus on the nature of the policies followed by the Iraqi banking sector As the sample chosen by the intentional sampling method was represented by the Commercial Bank of
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