The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th

Methicillin resistant Staphylococcus aureus (MRSA) is one of the principal nosocomial causative agents. This bacterium has the capability to resist wide range of antibiotics and it is responsible for many diseases like skin, nose and wounds infection. In this study, randomly amplified polymorphic DNA (RAPD)-PCR was applied with ten random primers to examine the molecular diversity among methicillin resistant Staphylococcus aureus (MRSA) isolates in the hospitals and to investigate the genetic distance between them. 90 Isolates were collected from clinical specimens from Iraqi hospitals for a total of 90 isolates. Only 10 strains (11.11%) were found to be MRSA. From these 10 primers, only 9 gave clear amplification products. 91 fragment l

Background: Recent advancements in molecular techniques have identified over 450 genotypes of Human Papillomavirus (HPV), classified into low- and high-oncogenic risk categories. The rise in high-oncogenic risk HPV genotypes has been linked to various cancers, including those affecting the oral, oropharyngeal, and nasopharyngeal regions in both pediatric and adult populations. Methods: In this study, a cohort of 102 tonsillar tissue samples was included. This comprised 40 specimens from pediatric patients aged 4 to 9 years with nasopharyngeal adenoid hypertrophies, and 42 specimens from pediatric patients aged 5 to 12 years with palatine tonsillar hypertrophies. Among the 82 tonsillar tissue samples analyzed, 38 were from pediatric patients

This paper aims to build a modern vision for Islamic banks to ensure sustainability and growth, as well it aims to highlight the positive Iraqi steps in the Islamic banking sector. In order to build this vision, several scientific research approaches were adopted (quantitative, descriptive analytical, descriptive). As for the research community, it was for all the Iraqi private commercial banks, including Islamic banks. The research samples varied according to a diversity of the methods and the data availability. A questionnaire was constructed and conducted, measuring internal and external honesty. 50 questionnaires were distributed to Iraqi academic specialized in Islamic banking. All distributed forms were subject to a thorough analys

The study aimed to explore the school principals’ servant leadership practices for primary teachers’ perspectives in the Sultanate of Oman, furthermore to investigate the differences in those practices attributable to variables (gender, qualification, educational stage, years of experience, governorate). The study relied on the descriptive approach, by employing the survey research design using the questionnaire as a main tool for data collection, which included five dimensions of servant leadership (altruism, humility, enhancing teacher development, emotional healing, commitment to community development), Data collected from (1094) teachers in basic education schools, and they were chosen randomly. The results of the study indicated

A simile is a figure of speech that draws resemblance with the help of the words such as (like) or any other closer in meaning word. The present paper deals with the theme of a simile in the poetry of Khwaju Kermani, a truly great Persian poet. 

Besides being a great poet, Khwaju Kermani was also a fine professor of sciences. He was, also, known by his ghazals in which he imitated and was influenced by two of the most immense poets (Saadi) and (Hakim Sanai).

The search for knowledge, the pursue of studies and interpretation are among the main themes of Khwaju Kermani’s poetry. He uses ghazals to express love and longing in a mystical manner.

The present paper discusses the poet’s life, ethics and works.&n

This search seeks to know the trends of academics in the field of Press and audio, video and read press about paper press compared with continued development and widespread deployment of web journalism. This research belongs to descriptive studies which depends on sample survey approach adopted by five-meter design measuring trends. It contains 28 items having applied honesty and reliability transaction and the scale form is distributed to the sample studied of about 110 professors and then the researcher collects them and then applying the appropriate statistical program to get the results. This search seeks to know the trends of academics in the field of Press and audio, video and read press about paper press compared with continu

It has became necessary helping the children to developing same of educational values which can be drawn from daily situations which the live. Especially the childhood stage is the basic building of value individual content since its establishment the societies take care of learning children and take care of them. Through their institutes which depended on, in this function. Therefore the importance of this, research is coming from the importance of this age stage and from importance and necessity of children aguirement the educational values and its development to them, and  the importance this research  coming from depending on guidance program with  new content and it is (al bum of pictures) fro

The research aims to detect the problems of educational reality faced by university professors and identify statistically significant differences in the academic problems of university instructors. It has adopted an analytical descriptive research approach to achieve research objectives and identifies the study community with professors of public and private universities. A random sample of 250 instructors was selected for the purpose of applying the questionnaire to them, knowing the academic problems encountered in the course of their work at universities, and adopting appropriate statistical means to process and analyze the data. The research concluded with a set of results, including that all fields (infrastructure, admission of

ABSTRACT: In dental practice there are many wrong habits that should be recognized and treated. One of them is the irrational antibiotic (AB) administration by patient. This indeed created an important issue in dental clinics first of all drug resistance and super infection. This was analyzed in our study and then the causes were identified and a plan suggested in recommendation hope that it will minimize the outcomes. Results: all those patients were finally subjected to be clinically diagnosed and treated this lead to only one fact, these antibiotics are not effective in one way or another since they are not prescribed by dentist