Abstract:

                The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea

The political struggle being waged by Muslims today is one of the most important issues that have preoccupied the Arab and international media, and the failures that have afflicted Muslims in our contemporary world have negatively affected the younger generations and led them, and with the influence of anti-Islam media, to rely on accusing Islam as a religion with all the negative in Islamic and Arab society . So secularism took its role in spreading these concepts by deviating from its course from the concept of science to the concept of (the religion).
    From here the calls for reform rose to return the Muslims to the incubator of Islam, so people turned around them, but they turned into competing Islamic polit

  Problem solving methods and mechanisms contribute to facilitating human life by providing tools to solve simple and complex daily problems. These mechanisms have been essential tools for professional designers and design students in solving design problems.
This research dealt with one of those mechanisms, which is the (the substance-field model model), as it has been mentioning that this mechanism is characterized by the difficulty of its application, which formed the main research problem. In home gardens (the sub-problem of research), an analysis of this problem was applied and then a solution was found to address it. The researcher used the 3dsmax program to implement the proposed design.
The most important research res

The current research aims to identify the effect of the program to develop the skill of friendship among kindergarten children, as well as the scope of the impact of the program on the sample. To achieve the objectives of the research, the researcher hypothesizes there is no significant difference between the average scores of the sample members on the friendship skill scale for the dimensional scale according to the experimental and control group. The research sample consisted of (60) girl and boy with age ranges (4-6) who were randomly selected from the Kindergarten Unity at Baghdad city/ Rusafa 1. The children were distributed into an experimental and control group, each group consists of (30) girl and boy. The two groups were chosen

This research aims to identify the effectiveness of modern media technologies represented by satellite TV in the development of good citizenship values when students. To achieve this purpose were selected a sample of 44 students in the Department of Electrical technologies in Technical Institute in Nasiriyah in southern Technical University during the school year (2015-2016).
Was determined the general objectives of the use of modern media techniques represented satellite TV is to promote the values of good citizenship among the sample of students in order to make them good citizens in the community could contribute to the development and upgrading it. And put the general plan of research. Promising researchers measure of good citizen

This research includes problems that facing the philosophy of education in the variables of knowledge and Informatics society (techno _ social).

 The problematic research included three questions:

 1- What are the concepts and characterization related to the problematic of relationship between the philosophy of education and informatics variables (techno - social).

2-What kind of problems facing speech philosophy of education in the variables information (techno - social)

  3 - What are the perceptions of educational proposed to address problematic philosophy of education in the scope of human (human nature) and (values ​​and morals), in addition the research may explain the co

The research aims to identify the level of Agentic thinking among a sample of male and female undergraduate students for both disciplines (scientific, and humanities). The researcher targeted the third and fourth stages for the academic year

(2021-2022). The study sample is (382) male and female students who were selected randomly from the University of Baghdad. To achieve the above-mentioned study aims. The researcher has developed a scale of Agentic thinking consisting of (25) items distributed over three domains. The results showed that the study sample has a high level of Agentic thinking. There are significant differences in agentive thinking in terms of gender in favor of females. There are no statistically significant diff

The current research aims to identify the possible self of university students and the differences in the level of possible self of students in terms of gender, specialization (scientific-humanitarian), and the interaction between them. In order to achieve the objectives of the current research, the two researchers have prepared a scale of the possible self, based on the theory (Markus and Nurius, 1986). The research tool was applied to a sample of (400) male and female students who were selected through a random stratified method from Al-Mustansiriya University students/morning studies for the academic year (2019-2020). The researcher reached the following results: the research sample has a high level of possible self; there is a differ

The Political loyalties of the individual considered as the most important democracies through direct psychological identification in a particular party. The political parties regarded as the important elements and the foundations of the democratic system. They have effective interaction between the voters and the government institutions. The aim of the current research is to identify the quality of Islamic, the Civilian parties, and the most preferred for students. also, the research attempt to identify the level of identification  party that the  university students have, and the difference of identification party  according to the gender (male, female), the difference of of social class (upper, middle, poor). The sample

The current study aims to find out:

1. The ingratiating behavior of university students.
2. The differences of statistical significance in The ingratiating behavior among university students according to the variables of sex and specialization

The current study is determined by University of Baghdad students of both genders (males and females) and for both majors (scientific and humanities) for the academic year (2019-2020).

In order to achieve the researcher's objectives:Ingratiating behavior scale has been constructed. It consists in its final form of (32) items divided into four behaviors. The researcher has extracted scale validity and reliability.

The researcher based the two scales