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

تلخصت مشکلة هذا البحث في التعرف على الدوافع التي تقف وراء تعرض الطلبة الدارسين في أقسام اللُّغة الإنکليزية للقنوات الفضائية الناطقة باللُّغة الإنکليزية والإشباعات المتحققة عن هذا التعرض في هذا المجتمع الخاص الذي يشکل بيئة اجتماعية علمية محددة، عن طريق تطبيق نظرية الإستخدامات والإشباعات في إطار المجتمعات الخاصة، وسعى هذا البحث إلى تحقيق ثلاثة أهداف هي، قياس استخدامات لطلبة الدارسين في أقسام اللُّغة الإنک

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

تبحث هذه الدراسة في المهارات االتصالية عند المحررين الصحفيين وترتيب أولويات امتالكها لديهم إذ تلعب المهارات االتصالية دورا مهما في نجاح عملية التحرير الصحفي للرسالة بكل أنواعها سواء كانت خبرا أو مقاال أو تقريرا أو تحقيقا أو حديثا ، وتتنوع هذه المهارات بين األساسية المتعلقة باالتصال والمالحظة القوية وسرعة التعبير وبين المكملة لها المتعلقة باللغة والمعنى واإلرسال واالستقبال ، وتأتي هذه الد ارسة لتركز الضوء

The great challenge that will face the management in the developed and developing countries at the same time as core issue is represented in the question of the labor productivity in the field of in the Training Of human which is believed that it will prevail upon the jobs of their organization for many coming decades in in next years. Farther more, it will limit the construction of the communities and the quality of this life. Therefore, the priority of the economics of those countries will be headed toward increasing this productivity and giving it tried finally to control economically and managerially. In the light of information era, every organization should become knowledgeable enterprise. And for this reason, the achievement of su

The current study aims at identifying of the differences of life quality level for the academic instructors at Omar Al-Mukhtar University / Libya according to the city variable that the instructor belong to ( Libya, Iraq, Egypt ), and also according to gender Variable (Male - Female),To achieve the aims of study ,the researcher chose a sample consists of (210) instructors ( 170 males and 40 females) from four colleges at Omar Al- Mukhtar University/ Darna . The researcher built the scale of life quality which consists of (42) items in last version . The researcher has conducted the validity and reliability of the scale. and by using Analysis of Variance via (SPSS program). The research reaches the following results : 1-The life quality o

The Arabs muslim , throughout the historical ages, had many and varied contributions in various fields of science and knowledge, and in all scientific disciplines. They were preceded by scholars of other sects, so their books were translated into Arabic and they added to it many of their scientific research and writings that affected Arab and Islamic libraries, as these scientific research turned into basic references for the benefit of students of science in this field, and they did not stop at that, but built observatories, and invented They developed many astronomical devices in their time and observed the planets and stars, drew maps for them and determined their locations