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

Current research aims to find out:

1. Effect of using the active learning in the achievement of third grade intermediate students in mathematics.
2. Effect of using of active learning in the tendency towards the study of mathematics for students of third grade intermediate.

In order to achieve the goals of the research, the researcher formulated the following two hypotheses null:

1. There is no difference statistically significant at the level of significance (0.05) between two average of degrees to achievement

Abstract :

    In view of the fact that high blood pressure is one of the serious human diseases that a person can get without having to feel them, which is caused by many reasons therefore it became necessary to do research in this subject and to express these many factors by specific causes through studying it using (factor analysis).

  So the researcher got to the five factors that explains only 71% of the total variation in this phenomenon is the subject of the research, where ((overweight)) and ((alcohol in abundance)) and ((smoking)) and ((lack of exercise)) are the reasons that influential the most in the incidence of this disease.

This research is considered one of the important researches in Maysan Governorate, as it focuses on the construction of helicopter airport project in the oil fields of the Maysan Oil Company, where the oil general companies in Maysan Governorate suffer from the cost of transporting the foreign engineering experts and the governing equipment of sustaining oil industry from Iraq's international airports to oil fields and vice versa. Private international transport companies transport foreign engineering from the oil fields to Iraqi airports and vice versa, and other international security companies take action to provide protection for foreign engineering experts during transportation. Hence, this process is very costly.

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هدفت هذه الدراسة إلى التعرف على درجة استخدام معلمات الرياضيات لأدوات التقويم البديل من وجهة نظرهن، وتحديد إذا كانت توجد فروق ذات دلالة إحصائية تعزى لمتغير سنوات الخبرة التدريسية، ولتحقيق أهداف الدراسة تم استخدام المنهج الوصفي. وتكونت عينة الدراسة من 37 معلمة من معلمات الرياضيات في الحلقة الثانية من التعليم الأساسي في محافظة ظفار في سلطنة عُمان. وتم بناء استبانة مكونة من (21) فقرة موزعة على (4) محاور تمثل أدوات

The purpose behind building the linear regression model is to describe the real linear relation between any explanatory variable in the model and the dependent one, on the basis of the fact that the dependent variable is a linear function of the explanatory variables and one can use it for prediction and control. This purpose does not cometrue without getting significant, stable and reasonable estimatros for the parameters of the model, specifically regression-coefficients. The researcher found that "RUF" the criterian that he had suggested accurate and sufficient to accomplish that purpose when multicollinearity exists provided that the adequate model that satisfies the standard assumpitions of the error-term can be assigned. It

This research investigates the impact of Iraqi politicians' utilization of Twitter as an interactive media tool to communicate their positions and perspectives on political events. Twitter has become a significant platform for dialogue and interactive discussions. The survey method, specifically the descriptive approach, was employed to answer research questions and achieve objectives. A sample of 100 Iraqi Twitter users was selected, considering demographic variables such as gender, age, and educational background, during the period from September 15 to October 1, 2022.

This paper tackles with principal component analysis method (PCA ) to dimensionality reduction in the case of linear combinations to digital image processing and analysis. The PCA is statistical technique that shrinkages a multivariate data set consisting of inter-correlated variables into a data set consisting of variables that are uncorrelated linear combination, while ensuring the least possible loss of useful information. This method was applied to a group of satellite images of a certain area in the province of Basra, which represents the mouth of the Tigris and Euphrates rivers in the Shatt al-Arab in the province of Basra.

The research illustrated that the theory of constraints is   "A group of concepts and basics that aim at helping the management in order to determine the difficulties and how to overcome these difficulties through determining the necessary change and how these change can be done efficiently and effectively ".

       The research showed that the theory of constraint including its tools calls for magnifying throughput, constricting the product cycle , determining  the optimal production mix , utilization of scare resources and canceling the idle time , that achieving  throughput  increasing  then  increasing  profit .

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