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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
Mon Aug 01 2011
Journal Name
مجلة الحقوق كلية القانون الجامعة المستنصرية
اثر انعدام الاهلية على الشركة التضامنية
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اثر انعدام الاهلية على الشركة التضامنية

Publication Date
Fri Feb 01 2019
Journal Name
Journal Of The College Of Education For Women
The Video effect on Youths Value
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The Video effect on Youths Value

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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
Projective MDS Codes Over GF(27)‎
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MDS code is a linear code that achieves equality in the Singleton bound, and projective MDS (PG-MDS) is MDS code with independents property of any two columns of its generator matrix.   In this paper, elementary methods for modifying a PG-MDS code of dimensions 2, 3, as extending and lengthening, in order to find new incomplete PG-MDS codes have been used over . Also, two complete PG-MDS codes over  of length  and 28 have been found.

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Scopus (6)
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Publication Date
Thu Nov 30 2023
Journal Name
Imam Jaafar Al-sadiq University Journal Of Human And Social Sciences
Damage Resulting from the Promotion of Extremist Ideas
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The freedom to promote ideas is one of the freedoms protected by constitutions and laws, and it is exercised by individuals through traditional and electronic media. However, this freedom must be exercised according to certain limits, represented by the necessity of respecting human rights, just as individuals have the freedom to exercise their right to publish and express their opinion in every way. Frankly, in return, she must respect the rights of others . Perhaps the development that has occurred in the various media, including journalism, radio, television, and the emergence of a new medium represented by the Internet, has contributed significantly to harming the security of individuals through the promotion of extremist ideas. This be

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Publication Date
Wed Dec 25 2024
Journal Name
الذكوات البيض
Artificial Intelligence and its Impact on Education and Media
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Abstract Objectives: This research seeks to highlight one of the important topics artificial intelligence and its impact on education and media. This issue has received considerable attention from international institutions and organizations in order to keep pace with the world's current progress. The study provided an overview of the concept of artificial intelligence, its definitions, its importance and characteristics and its impact on education in general and on the student and teacher in particular, as well as linking the subject of education to the media because social media that is one of the media has a great impact on the academic community. Methods: This study relied on the analytical descriptive curriculum where one of the curr

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Publication Date
Sun Jun 18 2023
Journal Name
Arab Science Heritage Journal
أضواء على نشأة مدينة الفلوجة وتطورها
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The study search for the history and the beginning of Faluja city in addition to its growing and developing stages , as well as its planning nature through ottoman era depending on aerial map of Falluja in 1919 as it is the oldest map from Baghdad Real Estate Department, this mentioned map is characterized by the accuracy of the information,

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Publication Date
Mon Dec 01 2008
Journal Name
Political Sciences Journal
تأثير تكوين الشخصية على السلوك السياسي
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تأثير تكوين الشخصية على السلوك السياسي

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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
Hybrid CNN-based Recommendation System
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Recommendation systems are now being used to address the problem of excess information in several sectors such as entertainment, social networking, and e-commerce. Although conventional methods to recommendation systems have achieved significant success in providing item suggestions, they still face many challenges, including the cold start problem and data sparsity. Numerous recommendation models have been created in order to address these difficulties. Nevertheless, including user or item-specific information has the potential to enhance the performance of recommendations. The ConvFM model is a novel convolutional neural network architecture that combines the capabilities of deep learning for feature extraction with the effectiveness o

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Scopus (7)
Crossref (4)
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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
The elements of the global tolerance and its impact on peace
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The achievement of world peace is a humanitarian demand that humanity has sought since its existence. Despite the international and regional efforts to achieve this demand, it is still reaching its desired ambitions if conflicts, contradictions, and internal and external wars continue to justify us clearly in terms of ethnic, religious and sectarian conflict. The revolution of informatics and the impact of globalization opened a new era of communication and openness and the negative and positive impact of others, which re-published and distributed values, ideas and new cultures Some of them carries extremist ideas urging violence and destruction and other abolition, it became necessary to follow policies and reward The culture of peace,

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Publication Date
Wed Jun 01 2005
Journal Name
Journal Of The College Of Languages (jcl)
NEW PERSPECTIVES ON SHAKESPEAR'S "THE TEMPEST"
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This paper is mainly concerned with the study of the moral aspects that prompts William Shakespeare to attempt a romance in which he has embedded the epitome of his thought, experience, and philosophy concerning certain significant aspects of human life whose absence or negligence may threaten human existence, peace, and stability. From the beginning of history man realizes the importance of prosperity on the many and various levels that touch and address his needs and desires—natural, material, and spiritual. The Tempest, due to the dramatist's awareness of the aforementioned values, reflects the dramatist's duty as to projecting and unfolding these important aspects, reconciliation and forgiveness, that promote prosperity which is th

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