This research aims to measure the discrepancy between the accounting income which is prepared according to generally accepted accounting principles and the tax income that is being prepared according to the rules and tax laws, and find out the most important differences that arise between incomes.The research found the most important to the following conclusions:1.Faces determining the tax base for companies subject to income challenges related to the weakness of the efficiency and the possibility of technical angel tax and its ability to examine the financial statements submitted to the tax administration tax.2.That the tax system in Iraq does not comply with accepted accounting principles generally accepted.The research recommends the

Au XIXe siècle, avec l’excès de la passion, le roman français commence à avoir de nouvelles figures. Il tend à être un reflet de la pensée et de la passion. Stendhal et Balzac révèlent ainsi le conflit de l’âme et donnent à leur héros l’impression que tout est permis.

                Ces protagonistes doivent, d’une part, subir des fluctuations psychologiques, et d’autre part, ces héros doivent être capables de faire face aux rancunes et aux conflits destructeurs. Les personnages stendhaliens et balzaciens finissent par croire que leur combat ne portera pas ses fruits, parce que toute passion déséquilibrée mènera, soit à la fol

Different Arabic and Islamic societies are free of evil instincts. Therefore, certain provisions of legitimacy came to stress the importance of the intentions of sharia to achieve the interests of all people that involve several aspects, including the five fundamental things: religion, oneself, offspring, mind and money. Almighty Allah has specified certain punishments on those who violate these things by imposing punishments on the part of the criminal to preserve souls. He imposes the penalty of theft to preserve property, the Hadd punishment for adultery to preserve the symptoms, the punishment on the drunk to preserve the mind, and the Hadd punishment for the apostate to preserve the religion. By the adherence to these punishments li

 The study aimed to prepare psychological measures of intellectual emptiness and mental distraction on university students. The two researchers used the descriptive approach in the two methods of surveying and correlational relations to suit the nature of the research, where the study sample consisted of (101) students of physical education and sports sciences.  The phrase- Intellectual emptiness(35) and (34) is a phrase for mental distraction and presented it to experts in psychology, testing and measurement, and the statistical bag for social sciences (spss) was used, and the results of the research showed that intellectual emptiness has a moral relationship with straying among some students of the College of Physical Education

The objective of the research is to shed light on the nature of the impact of the activities of the national strategy for poverty alleviation in achieving the goals of sustainable development, and the research problem was represented by Is there an effect of the activities of the national strategy for poverty reduction in achieving the goals of sustainable development? and represents the field of research in the Ministry of Labor and Social Affairs For the years (2012-2016) and the results of the sustainable development goals indicators for the years (2012-2016), the ready-made statistical program (SPSS ver.10) was used to calculate the percentages, multiple linear regression equation, the F test and the R2 coefficient, and the research

The article aims to study the liquidity that is required to be provided optimally and the profitability that is required to be achieved by the bank, and the impact of both of them on the value of the bank, and their effect of both liquidity and profitability on the value of the bank. Hence, the research problem emerged, which indicates the extent of the effect of liquidity and profitability on the value of the bank. The importance of the research stems from the main role that commercial banks play in the economy of a country. This requires the need to identify liquidity in a broad way and its most important components, and how to

This present study is aimed at deciding the impact of exercises adapted to the ranges of movements of the arm on the performance of javelin throwing. As long as javelin throwing is quite a complex athletic event that presupposes a considerable amount of strength, speed, and biomechanical accuracy, it is crucial to learn whether the exercises designed to target the peculiarities of arm movements can have a positive effect on the performance of javelin throwers. To the study, experimental research with a single group of six youth javelin throwers was carried out. Before and after the eight-week training program, the pre-tests and post-tests were conducted to find the results of training with a specific focus on resistance exercises. Significa

 إن المقصود باختبارات حسن المطابقة هو التحقق من فرضية العدم القائمة على تطابق مشاهدات أية عينة تحت الدراسة لتوزيع احتمالي معين وترد مثل هكذا حالات في التطبيق العملي بكثرة وفي كافة المجالات وعلى الأخص بحوث علم الوراثة والبحوث الطبية والبحوث الحياتية ,عندما اقترح كلا من   Shapiro والعالم Wilk  عام 1965 اختبار حسن المطابقة الحدسي مع معالم القياس
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 Interested in many scholars and reseachers  the subject of the media and means varied his roleinfluential in the definition of the public of issues and political, cultural, social and because of its spread wide and ability to address the people of all levels effect them  in the formation consciousness of those issues and types of this awareness is an awareness of the tax, contribute to media formation consciousness tax through the definition of people what tax and importance of the role of its revenues to supplement the state budget by posting tax laws and regulations of applied and all what respect process account tax, to be in charge of the tax familiar enough about this, which avoid being cheated taxmisleading when rev