The research aims to clarify the importance of adoption of International Accounting  Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of w

Industrial dyes are major pollutants in wastewater and river water with an initial visible concentration of 1 mg/L. Recent studies have shown the possibility of using polyphenol oxidase in catalytic biological treatment due to its ability to oxidize a large number of dyes and pollutants in wastewater and the flexibility to work in wide ranges of temperature, pH and salinity. It is easy availability as well as the low economic cost resulting from its use in biological treatments, this enzyme polyphenol oxidase was used. The findings in this study showed that the extraction of polyphenol oxidase (PPO) from potato peel was homogenized with potassium phosphate buffer (0.1 M, pH 7) at a ratio of 1:10 (weight: volume) for two min. The res

A new simple and sensitive spectrophotometric method for the determination of trace amount of Co(II) in the ethanol absolute solution have been developed. The method is based on the reaction of Co(II) with ethyl cyano(2-methyl carboxylate phenyl azo acetate) (ECA) in acid medium of hydrochloric acid (0.1 M) givining maximum absorbance at ((λmax = 656 nm). Beer's law is obeyed over the concentration range (5-60) (μg / ml) with molar absorptivity of (1.5263 × 103 L mol-1 cm-1) and correlation coefficient (0.9995). The precision (RSD% ˂ 1%). The stoichiometry of complex was confirmed by Job's method which indicated the ratio of metal to reagent is (2:1). The studied effect of interference elements Zn(II), Cu(II), Na(I), K(I), Ca(II) and Mg

In the present study, an attempt has been made to experimentally investigate the flexural performance of ten simply supported reinforced concrete gable roof beams, including solid control specimen (i.e., without openings) and nine beams with web openings of different dimensions and configurations. The nine beams with openings have identical reinforcement details. All beams were monotonically loaded to failure under mid-span loading. The main variables were the number of the created openings, the total area of the created openings, and the inclination angle of the posts between openings. Of interest is the load-carrying capacity, cracking resistance and propagation, deformability, failure mode, and strain development that represent the behav

The simulation of passively Q-switching is four non – linear first order differential equations. The optimization of passively Q-switching simulation was carried out using the constrained Rosenbrock technique. The maximization option in this technique was utilized to the fourth equation as an objective function; the parameters, γa, γc and β as were dealt with as decision variables. A FORTRAN program was written to determine the optimum values of the decision variables through the simulation of the four coupled equations, for ruby laser Q–switched by Dy +2: CaF2.For different Dy +2:CaF2 molecules number, the values of decision variables was predicted using our written program. The relaxation time of Dy +2: CaF2, used with ruby was

This study evaluates the flexural behavior of ultra-thin (50 mm) one‑way reinforced‑concrete (RC) slabs retrofitted with near‑surface mounted (NSM) carbon‑fiber‑reinforced polymer (CFRP) rods under quasi‑static loading. T300‑grade CFRP rods (≈4 mm diameter) were bonded in pre‑cut 7 mm × 7 mm grooves using a two‑part epoxy. As a proof-of-concept experimental baseline, three simply‑supported specimens (1000 mm × 500 mm × 50 mm) were tested in a six‑point bending configuration (four applied loads + two reactions): two conventional controls and one strengthened slab. A load‑control rate of ~15 kN/min was applied; the controls were cycled twice and the strengthened slab four times. Relative to the average of

Nearly a century and a half has passed since Sarah Orne Jewett published her much anthologized short story “A White Heron” (1886), but commentators on the tale missed one of the most important points in the text. It is the story’s similarity to the traditional Euro-centric fairy tale of “Little Red Riding Hood”. As an author, writing at the end of the ninetieth century, a time that witnessed the demise of the Romantic movement in America and the beginning of the age of Realism, Jewett did not romanticize her characters, despite the idyllic landscape in which “A White Heron” is set. Her story can be analyzed as a text that aims at disseminating ecological awareness among her young readers. This study focuses on Jewett

The objective of the current research is to find an optimum design of hybrid laminated moderate thick composite plates with static constraint. The stacking sequence and ply angle is required for optimization to achieve minimum deflection for hybrid laminated composite plates consist of glass and carbon long fibers reinforcements that impeded in epoxy matrix with known plates dimension and loading. The analysis of plate is by adopting the first-order shear deformation theory and using Navier's solution with Genetic Algorithm to approach the current objective. A program written with MATLAB to find best stacking sequence and ply angles that give minimum deflection, and the results comparing with ANSYS.