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 road network in the Baranan mountain, near Dararash village, connecting Sulaymaniyah city with Qaradagh town, plays a major role in socio- economic activities of Qaradagh town and its surrounding villages. Any type of slope failure in the area may cause breaking up in traffic, loss of lives, and injuries.

      For assessing the stability of rock slopes in the area, seven stations (rock-cut slopes) were selected along the road and evaluated by kinematic analysis, using DIPS v6.008 software and slope mass rating system (SMRTool - v205 software).

      The kinematic analysis revealed that planar and wedge sliding may occur in stations no.2, 5, 6, and 7, flexural toppling

The high carbon dioxide emission levels due to the increased consumption of fossil fuels has led to various environmental problems. Efficient strategies for the capture and storage of greenhouse gases, such as carbon dioxide are crucial in reducing their concentrations in the environment. Considering this, herein, three novel heteroatom-doped porous-organic polymers (POPs) containing phosphate units were synthesized in high yields from the coupling reactions of phosphate esters and 1,4-diaminobenzene (three mole equivalents) in boiling ethanol using a simple, efficient, and general procedure. The structures and physicochemical properties of the synthesized POPs were established using various techniques. Field emission scanning elect

Shear wave velocity is an important feature in the seismic exploration that could be utilized in reservoir development strategy and characterization. Its vital applications in petrophysics, seismic, and geomechanics to predict rock elastic and inelastic properties are essential elements of good stability and fracturing orientation, identification of matrix mineral and gas-bearing formations. However, the shear wave velocity that is usually obtained from core analysis which is an expensive and time-consuming process and dipole sonic imager tool is not commonly available in all wells. In this study, a statistical method is presented to predict shear wave velocity from wireline log data. The model concentrated to predict shear wave velocity fr

Loss of drilling fluid in the Nasiriyah oil field can be considered as a big,
serious, and expensive problem at the same time, therefore accurate and integrated
program must be prepared before start drilling in layers that are likely to get loss
circulation. From the available data of well Ns-13, the area of loss was detected in
five layers, which are Dammam, Um- radoma, Tayarat, Shiranish and Hartha since
these layers contain natural cracks and high porosity represented by vugs.
Methods of prevention have been identified by specifying the minimum values
of drilling parameters to reduce hydrostatic pressure, thus reducing equivalent
density of drilling mud during the circulation, depths of casing shoes is
deter

     Background subtraction is the dominant approach in the domain of moving object detection. Lots of research has been done to design or improve background subtraction models. However, there are a few well-known and state-of-the-art models that can be applied as a benchmark. Generally, these models are applied to different dataset benchmarks. Most of the time, choosing an appropriate dataset is challenging due to the lack of dataset availability and the tedious process of creating ground-truth frames for the sake of quantitative evaluation. Therefore, in this article, we collected local video scenes of a street and river taken by a stationary camera, focusing on dynamic background challenges. We presented a new technique for creati