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

The diversity of ideas and freedom of expression among the authors, who are looking for what's new serve the goals of musical expression and aesthetic, which calls for the use of traditional instruments with the formation of the great instrumental music and well-known orchestra, is a major challenge from several quarters, the failure of some of those musical instruments or limited potential or method performed by costly sometimes prevents the use of a permanent in this great configuration, had to be the emergence of some of the problems faced by the author and musician on the one hand and the receiver on the other hand, which must be looking for the perfect, some of these musical instrument are used systematically follows the work of the

Steady natural convection in a square enclosure with wall length (L= 20 cm) partially filled by saturated porous medium with same fluid (lower layer) and air (upper layer) is investigated. The conceptual study of the achievements of the heat transfer is performed under effects of bottom heating by constant heat flux (q=150,300,450,600W/m2 ) for three heaters size (0.2,0.14,0.07)m with symmetrically cooling with constant temperature on two vertical walls and adiabatic top wall. The relevant filled studied parameters are four different porous medium heights (Hp=0.25L,0.5L, 0.75L, L), Darcey number (Da1) 3.025×10-8 and (Da2) 8.852×10-4 ) and Rayleigh number range (60.354 - 241.41), (1.304×106 – 5.2166×106 ) for Da1 and Da2 cases respecti

Purpose: clarify the integrative relationship of strategic leadership skills and effective management and the role of those skills combined or individually in achieving effective management.

Research design: The researchers used the quantitative method by surveying a class sample from the heads of the executive departments in a group of Iraqi private banks, consisting of (106) individuals according to the (VUCA Prime) methodology for effective management and the ten skills model for Johansen. The questionnaire was analyzed using a model of the structural equation.

Findings: The most prominent results of the research were the presence of a weak ro

This research aims to use chemical reaction to determine some of beta lactam antibiotics which include cephalexin and ceftriaxone in some pharmaceuticals by formation Prussian Blue complexes and using them for the UV-Vis., determination of drugs at wavelengths range (700- 720)nm by reaction them with FeCl3 in the presence of reagent K3[Fe(CN)6] in acid media . The optimal experimental conditions for the complex formation have been studied such as volume of HCl , K3[Fe(CN)6] , FeCl3 ,temperature and reaction time .Analytical figures of merits obtained on applying the developed procedure for cephalexin and ceftriaxone resp. are Linearity,(2-10),(1-7)?g.ml-1 LOD(0.0601,0.0330) ?g.ml-1. The de

    The moral aspect is an important one in the structure of personality , and the lack of moral aspect is responsible for what we suffering today from problems . there is no exaggeration to say that many of our current problems are moral problems , and reflects the lack of moral growth.                            

 The goal of research is to build scale in order to detect the level of moral reasoning among junior high school students in Baghdad , The researcher followed the procedures in the construction of scientific standards in order to measur

Learning the vocabulary of a language has great impact on acquiring that language. Many scholars in the field of language learning emphasize the importance of vocabulary as part of the learner's communicative competence, considering it the heart of language. One of the best methods of learning vocabulary is to focus on those words of high frequency. The present article is a corpus based approach to the study of vocabulary whereby the research data are analyzed quantitatively using the software program "AntWordprofiler". This program analyses new input research data in terms of already stored reliable corpora. The aim of this article is to find out whether the vocabularies used in the English textbook for Intermediate Schools in Iraq are con

This work involves three parts ,  first part  is manufacturing different types of laminated below knee prosthetic socket materials with different classical laminated materials used in Baghdad center for prosthetic and orthotic (4perlon layers+2carbon fiber layer+4 perlon layers) , two suggested laminated materials(3perlon layers+2carbon fiber layer+3 perlon layers) and (3perlon layers+1carbon fiber layer+3 perlon layers) ) in order to choose perfect laminated socket . The second part tests (Impact test) the laminated materials specimens used in socket manufacturing in order to get the impact properties for each socket materials groups using an experimental rig designed especially for this purpose. The interface pressure between

The human resources are considered to be the main pillar of the organizations , economic development and the foundation of moving wheels of individual growth. This is considered as the basic tasks for any productive and economic activity . The investment of the human resources is the economic pillar of production , but the most important element of the production . This research tried to access the method of resource investment and to identify the problems and training as key element in establishment of E –government . A questionnaire document have been distributed to the workers at different levels in the colleges and institutes. The research concluded the necessity of job description , continuous training of the workers , usi