Preferred Language
Articles
/
Ohd39pIBVTCNdQwCwMSq
أثر فروقات الضرائب المؤجلة على القوائم المالية
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Heating and Melting Model Induced by Laser Beam in Solid Material
...Show More Authors

An analytical method and a two-dimensional finite element model for treating the problem of laser heating and melting has been applied to aluminum 2519T87and stainless steel 304. The time needed to melt and vaporize and the effects of laser power density on the melt depth for two metals are also obtained. In addition, the depth profile and time evolution of the temperature before melting and after melting are given, in which a discontinuity in the temperature gradient is obviously observed due to the latent heat of fusion and the increment in thermal conductivity in solid phase. The analytical results that induced by  laser irradiation is in good agreement with numerical results.

View Publication Preview PDF
Publication Date
Wed Oct 01 2008
Journal Name
Journal Of Educational And Psychological Researches
بناء مقياس لآنماط الشخصية على وفق نظريةالانيكرام لدى طلبة الجامعة
...Show More Authors

أولاً: مشكلة البحث:

على الرغم من أن كل شخص هو كائن متفرد بحد ذاته ، إلا أن هناك تشابهات مشتركة بين كثير من الناس ، وتشكل هذه التشابهات أنماطآ شخصية يهدف علم النفس إلى دراستها وفهمها.

وقد حاول علماء النفس والمنظرون في مجال الشخصية بناء أنظمة نظرية لتغطية التباين الواسع بين الأفراد في السلوك ضمن المواقف المختلفة. وهدفت جهودهم إلى فهم الدافعية البشرية ، والسلوك عن طريق عملية النمو

... Show More
View Publication Preview PDF
Publication Date
Wed Dec 20 2023
Journal Name
المجلة السياسية والدولية
النسق العقيدي للرئيس فلاديمير بوتين واثره على السياسة الخارجية الروسية
...Show More Authors

Publication Date
Sun Nov 01 2020
Journal Name
Iraqi Journal Of Laser
The Effect of the Concentration of Colloidal Silver Nanoparticles on Optical Limiting Reliability
...Show More Authors

The effect of the concentration of the colloidal nanomaterial on their optical limiting behavior is reported in this paper. The colloids of sliver nanoparticles in deionized water were chemically prepared for the two concentrations (31 ppm and 11ppm). Two cw lasers (473 nm Blue DPSS laser and 532 nm Nd:YAG laser) are used to compare the optical limiting performance for the samples. UV–visible spectrophotometer, transmission electron microscope (TEM) and Fourier Transformation Infrared Spectrometer (FTIR) were used to obtain the characteristics of the sample. The nonlinear refractive index was calculated to be in the order of 10-9 cm2/W. The results demonstrate that the observed limiting response is significant for 532nm. In addition, t

... Show More
View Publication Preview PDF
Publication Date
Tue Jan 08 2019
Journal Name
Arab Science Heritage Journal
الكوارث الطبيعية واثرها على المجتمع كما وردت في كتب التراث
...Show More Authors

الكوارث الطبيعية واضرارها على حياة الانسان قديمة لاتحددها فترة زمنية بعينها دون الاخرى ،  انها موجودة مند الازل قدم لنا القران الكريم ، والحديث النبوي الشريف ، وكتب التاريخ والجغرافية والبلدان ، وكتب الثقافة العامة وكتب الانواء ، وبعض الكتب المستقلة في الموضوع ومنها كتاب كشف الصلصة في وصف الزلزلة للسيوطي ( ت 911هـ) نمادج لا تحصى من انواع الكوارث الطبيعية ، والتبدلات الجذرية التي حلت بالمجتمعات نتيجة لوقوع

... Show More
View Publication
Publication Date
Sun Jun 11 2017
Journal Name
Al-academy
The Theory of knowledge And Their Repercussions On the Journalistic Image In Electronic Designs Websites
...Show More Authors

represent websites link support of human communicate and cohesion of cultures different depending on their languages and their environments around, it was the evolution of one of the most important means of communication of services for electronic networks, the Internet active role in containing the world Bbodqh science and knowledge to Taatlaqah cultures from which derives its intellectual and cognitive cupboards continuity and as a link language for each those environmental Altdadat, linguistic, religious, political, economic . We all know that these electronic means difficult promise ring intellectual and mental connectivity for the masses polarized without being of the image as an element Kravekaa supporter of the electronic media an

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
Prosoical Behavior and Its Relationship to Openness to Experience among University Students
...Show More Authors

The aim of the present study is to identify the level of prosoical behavior of Baghdad University's students and to recognize the differences between male and female students. Moreover, it also aims to identify the level of openness to experience for these students. A random sample of (123) students has been selected; 77 males and 46 females. Two scales have been used in the study. The Prosocialness scale for adults by Caprara. Et al (2005) has been translated into the Arabic language and relies on four types of actions (Helping, Sharing, Taking care, and feeling Empathetic with others) and the other scale is the Openness to Experience Scale, which is one of the Big Five Inventory by John and Srivastava (1999). The main results showed a

... Show More
View Publication Preview PDF
Publication Date
Mon Dec 11 2017
Journal Name
Al-khwarizmi Engineering Journal
Experimental and Numerical Research on Flow-Induced Vibration in Valves
...Show More Authors

Abstract  

All central air conditioning systems contain piping system with various components, sizes, material, and layouts. If such systems in operating mode, the flow in piping system and its component such as valves can produce severe vibration due to some flow phenomenon’s. In this research, experimental measurements and numerical simulation are used to study the flow-induced vibration in valves. Computational fluid dynamics (CFD) concepts are included with one-way and two-way fluid-structure interaction concepts by using finite element software Package (ANSYS 14.57). Detection analysis is performed on flow characteristics under operation conditions and relations with structural vibration. Most of

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Multi-level model of the factors that affect the escalation of dust in Iraq
...Show More Authors

In this research The study of Multi-level  model (partial pooling model) we consider The partial pooling model which is one Multi-level  models and one of  the Most important models and extensive use and application in the analysis of the data .This Model characterized by the fact that the treatments take hierarchical or structural Form, in this partial pooling models, Full Maximum likelihood FML was used to estimated parameters of partial pooling models (fixed and random ), comparison between the preference of these Models, The application was on the Suspended Dust data in Iraq, The data were for four and a half years .Eight stations were selected randomly  among the stations in Iraq. We use Akaik′s Informa

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
Effect of Magnesium Addition on Corrosion Resistance of Aluminum -17%Silicon Alloy
...Show More Authors

The electrochemical behavior of Al-17%Si alloy is investigated in 3.5wt% NaCl solution. Many alloys with addition of the different wt% magnesium metal of  1wt%, 2%, 3wt% ,4.5wt% ,and 9wt% were prepared by gravity die casting . The microstructures of prepared alloys were examined by optical and SEM microscopes. Corrosion behavior was investigated by using potentiostat instrument under static potentials test and corrosion current was recorded to determine corrosion resistance of all prepared samples. It was found that the addition of Mg metal improves the corrosion resistance of Al-17%Si alloy in 3.5%NaCl solution. The alloy containing 1%Mg shows less corrosion rate than the others while the alloys containing 4.5%Mg, 9%Mg content have

... Show More
View Publication Preview PDF
Crossref (2)
Crossref