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

This paper has been taken out of a PhD dissertation titled "features of the political of Ali Al-Wardi" by the student Nahid Jaber Hassan .It was supervised by assistant professor Dr. Amer Hassan Faiyadh. Ali Al-Wardi (1913-1995) is a brilliant Iraqi Scientist. He wrote many scientific books. He created so many en lighted societal thoughts. Concerning the political affairs, Al-wardi presented opinions concerning the Iraqi Society based on the tri-concepts (The individual to be a good citizen, the society to be civic and the state to be modern). This paper is concerned with the uncovering of the concepts of authority and the state in the thinking's of Ali alwardi .He considered those variables as the basis of the tri-dimensional political

The research aims to identify the possibility of applying environmental fines to commercial shops and restaurants to reduce the environmental pollution represented by the wastes generated from them. The research sample was divided into two groups, including the first (20) commercial shops (meat shops and slaughter it, fruits & vegetables, legumes and accessories) and second (30) Restaurant in the city of Baghdad on both sides of Karkh and Rusafa. The quality of the waste was classified into carton, plastic, aluminum, glass, paper, cork and food waste. The study revealed the possibility of applying environmental fines to restaurants and shops to reduce the waste generated from them throughout the year and to apply continuous monitorin

This study aimed to reveal the extent to which the values of social peace are included in the content of social and national studies textbooks of the middle stage in kingdom of Saudi Arabia. To achieve this goal, the researcher used the descriptive analytical approach. The study sample consisted of all developed social and national studies textbooks of the middle stage in kingdom of Saudi Arabia in first and second semester of student books in edition of 1439-1440. The study tool was the analysis card. The study reached the following results: 1-The content of social and national studies textbooks of the middle stage in kingdom of Saudi Arabia as a whole included (38) social peace values of total (40) values, corresponding to the inclusio

Abstract The success of the system of government in any country needs to have a handle on the amount of power efficiency , capacity , capability and wisdom, Iraq has gone through since its inception through several stages of time, namely: The first stage: which ran from August 23, 1921 until July 14, 1958 and was ruling monarchy (rule of the royal family) and punishing power of political elites both of them and works access to power without taking into consideration the laws and principles of the Constitution, and as a result of the inability of civilian powers and political parties access to power to grant that army officers regulatory and disciplinary specifications as well as possessing arms and overthrow the rule of the minority coup

The person who wants to learn. The history of Bab’is will notice a very
starnge phenomenon that they (Babis and Baha’is) resort to visions to prove their
delusion.
The believers usually reach to each other by their visions. This phenomenon
are shared among them from Al- Ahsa’ai time till the last phase of their propaganda
which is the Baha’is propaganda, and this is due to their ignorance and under
development in doctrine of islam which was widespread in Iran and the Islamic world.
The whole secrets of Babis and Baha’is movement were restricted among
particular group, most of them were Al- Rashti’s students and knew the basic
principles of their movement which deperding or (the principles) declarati

The process of self-assessment plays a key role in achieving quality educational institutions (college, department or program academic particular), because the assessment process provides reviews of the effectiveness of the criteria used in the enterprise, especially in the field of teaching and learning, and is result self-assessment providing self-assessment report. The self- assessment can be performed at different levels (college, academic department, Master, Ph.D. program, or courses). The importance of the research focused on to provide a measure of self-assessment helps profile officials in the implementation of the assessment process are clear and precise and fast, and to provide them to measure the availability requireme

In this work, a step-index fiber with core index  and cladding index  has been designed. Single-mode operation can be obtained by using a fiber with core diameters 4–13 µm operating at a wavelength of 1.31 µm and by 4–15 µm at 1.55 µm. The fundamental fiber mode properties such as phase constant, effective refractive index, mode radius, effective mode area and the power in the core were calculated. Distributions of the intensity and the amplitude were shown.

Multi-point forming (MPF) is an advanced flexible manufacture technology, and the technology results from the idea that the whole die is separated into small punches that can be adjusted height. This idea is applied to the traditional rigid blank-holder, so flexible blank-holder (FBH) idea can be obtained. In this work, the performance of a multi-point die is investigated with pins in square matrix and suitable blank holder. Each pin in the punch holder can be a significant moved according to the die high and at different load that applied with spring with respect to spring stiffness. The results shows the reduction in setting time with respect to traditional single point incremental forming process that lead to (90%). and also show duri

Bragg Reflectors consist of periodic dielectric layers having an optical path length of quarter wavelength for each layer giving them important properties and makes them suitable for optoelectronics applications. The reflectivity can be increased by increasing the number of layers of the mirror to get the required value. For example for an 8 layers Bragg mirror (two layers for each dielectric pair), the contrast of the refractive index has to be equal to 0.275 for reaching reflectivity > 99%. Doubling the number of layers results in a reflectivity of 99.99%. The high reflectivity is purely caused by multiple-interference effects. It can be analyzed by using different matrix methods such as the transfer matrix method (TMM) which is the