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

    Many designs have been suggested for unipolar magnetic lenses based on changing the width of the inner bore and fixing the other geometrical parameters of the lens to improve the performance of unipolar magnetic lenses. The investigation of a study of each design included the calculation of its axial magnetic field the magnetization of the lens in addition to the magnetic flux density using the Finite Element Method (FEM) the Magnetic Electron Lenses Operation (MELOP) program version 1 at three different values of current density (6,4,2 A/mm²). As a result, the clearest values and behaviors were obtained at current density (2 A/mm²). it was found that the best magnetizing properties, the high

Optical properties of chromium oxide (Cr2O3) thin films which were prepared by pulse laser deposition method, onto glass substrates. Different laser energy (500-900) mJ were used to obtain Cr2O3 thin films with thickness ranging from 177.3 to 372.4 nm were measured using Tolansky method. Then films were annealed at temperature equal to 300 °C. Absorption spectra were used to determine the absorption coefficient of the films, and the effects of the annealing temperature on the absorption coefficient were investigated. The absorption edge shifted to red range of wavelength, and the optical constants of Cr2O3 films increases as the annealing temperature increased to 300 °C. X-ray diffraction (XRD) study reveals that Cr2O3 thin films are a

The study aims to identify the mechanical and electrical activities of the heart according to the energy systems of advanced players and to detect the differences between the energy systems in terms of the mechanical and electrical activities of the heart for advanced players. It was clear from the results of the significance of the differences between the three groups according to the energy systems of the advanced players in all research variables that (the non-oxygenic system "Lactic"), which represents the advanced players in the arches (800 m, 1500 m) was the first in most tests of mechanical and electrical activities of the heart, which is (Margaria-Kalamen, Wingate, systolic muscle strength of the heart FC, Stroke Volume SV

optical properties of pure poly(vinyl Alcohol) films and poly(vinyl Alcohol) doped with methyl red were study, different percentage prepared with constant thickness using casting technique. Absorption, Transmission spectra have been recorded in order to study the optical parameters such as absorption coefficient, energy gap, refractive index, Extinction coefficient and dispersion parameters were measured in the wavelength range (200-800)nm. This study reveals that the optical properties of PVA affect by increasing the impurity concentration.

Soil defilement with "raw petroleum" is a standout amongst the most across the board and genuine ecological issues going up against both the industrialized and oil country like Iraq. Along these lines, the impact of "raw petroleum" on soil contamination is one of most critical subjects that review these days. The present examination expects to research "unrefined oil"effectson the mechanical and physical properties of clayey soils. The dirt examples were acquired from Al-Doura area in Baghdad city and arranged by the "Brought together Soil Grouping Framework (USCS)" as silty mud of low pliancy (CL). Research center tests were done on contaminated and unpolluted soil tests with same thickness. The dirtied tests are set up by blending

The ability of four local fungal isolates for extracellular laccase production has been tested with five grams 1:1(w/v) humidified sawdust as substrate in mineral salt medium. After 21 day of incubation at 25±1 ? C and using one mycelial plug (5mm), higher level of laccase activity (0.15U/ml) and specific activity (15U/mg) were observed by Pleurotus ostreatus in comparison with other fungal isolates. The results of optimum conditions for laccase production from selected isolate showed that, the maximum laccase activity (0.55U/ml) and specific activity (55U/mg) were obtained at moisture ratio 1:3 (w/v), using 3 mycelial plugs (5 mm), after 15 days incubation period at 25±1 ? C. The results of phenol degradation by crud laccase revealed th

The aim of this research is to use robust technique by trimming, as the analysis of maximum likelihood (ML) often fails in the case of outliers in the studied phenomenon. Where the (MLE) will lose its advantages because of the bad influence caused by the Outliers. In order to address this problem, new statistical methods have been developed so as not to be affected by the outliers. These methods have robustness or resistance. Therefore, maximum trimmed likelihood: (MTL) is a good alternative to achieve more results. Acceptability and analogies, but weights can be used to increase the efficiency of the resulting capacities and to increase the strength of the estimate using the maximum weighted trimmed likelihood (MWTL). In order to perform t

At a temperature of 300 K, a prepared thin film of Ag doped with different ratios of CdO (0.1, 0.3, 0.5) % were observed using pulse laser deposition (PLD). The laser, an Nd:YAG in ?=1064 nm, used a pulse, constant energy of 600 mJ ,with a repetition rate of 6 Hz and 400 pulses. The effect of CdO on the structural and optical properties of these films was studied. The structural tests showed that these films are of a polycrystalline structure with a preferred orientation in the (002) direction for Ag. The grain size is positively correlated with the concentration of CdO. The optical properties of the Ag :CdO thin film we observed included transmittance, absorption coefficient, and the energy gap in the wavelength range of 300-1100