Preferred Language
Articles
/
jeasiq-446
The Impact of the Financial Reporting of Liabilities and Assets of Deferred Income Tax in the quality of Accounting Information
...Show More Authors

Abstract

The research problem Focused about extent adoption of the financial reporting obligations and assets of the deferred income tax attributable to the concepts of accounting theory and whether the tax laws or accounting principles as well as local accounting rules to recognize the obligations and assets of deferred income tax in the financial statements, and what is the impact of the financial reporting of liabilities and assets Deferred tax in the quality of accounting information, and research aims to the statement of the accounting concepts of the theory of financial reporting obligations and assets of deferred income tax, view and analyze the differences in reporting, resulting from a discrepancy in the accounting treatments in accordance with the accounting principles and the requirements of the tax laws and accounting rules in the local environment and compare these rules with the international financial reporting standard IAS (12), as well as a measure of financial reporting obligations and assets of deferred income tax in the quality of information effect accounting by identifying qualitative characteristics of accounting information.

The study concluded There is the impact of the financial reporting of liabilities and assets of deferred income tax in the quality of accounting information, which showed the results of a test research hypotheses, and presented research a number of recommendations were the most important of the need for financial reporting obligations and assets of deferred income tax in the financial statements of corporation as they have a positive impact on economic decisions investors, creditors and other interested parties to submit accounting information being characterized by high quality in terms of relevance for those decisions and certified of their representation of events related.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Jan 30 2024
Journal Name
International Journal Of Engineering Pedagogy (ijep)
The Impact of Two Proposed Strategies Based on Active Learning on Students' Achievement at the Computer and Their Social Intelligence
...Show More Authors

Active learning is a teaching method that involves students actively participating in activities, exercises, and projects within a rich and diverse educational environment. The teacher plays a role in encouraging students to take responsibility for their own education under their scientific and pedagogical supervision and motivates them to achieve ambitious educational goals that focus on developing an integrated personality for today’s students and tomorrow’s leaders. It is important to understand the impact of two proposed strategies based on active learning on the academic performance of first-class intermediate students in computer subjects and their social intelligence. The research sample was intentionally selected, consis

... Show More
View Publication
Scopus (4)
Scopus Clarivate Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Lecture Notes In Networks And Systems
Proceedings of Ninth International Congress on Information and Communication Technology
...Show More Authors

The investigation of signature validation is crucial to the field of personal authenticity. The biometrics-based system has been developed to support some information security features.Aperson’s signature, an essential biometric trait of a human being, can be used to verify their identification. In this study, a mechanism for automatically verifying signatures has been suggested. The offline properties of handwritten signatures are highlighted in this study which aims to verify the authenticity of handwritten signatures whether they are real or forged using computer-based machine learning techniques. The main goal of developing such systems is to verify people through the validity of their signatures. In this research, images of a group o

... Show More
View Publication
Crossref
Publication Date
Sun Jan 03 2016
Journal Name
Journal Of Educational And Psychological Researches
The role of teachers in Sociology In the development of creative thinking for students stage Middle school section of the literary In Karkh II schools From the perspective of the teachers and the students themselves
...Show More Authors

This study aimed identify the teachers of sociology. In the development of creative thinking. I have students in middle school .llvra literary. In schools. Second Karkh From the perspective of the teachers and the students themselves  numbered (41), a teacher and a school. As The study population   encompassed of some students the fourth and fifth preparatory stage in the Karkh II schools, totaling 200 male and female students. As the study sample were consisted of (7) and a teacher (34) and accented (85) of male students (115) were female student The researcher the questionnaire which consisted of (39) items And to achieve the objectives of the study it was ascertained sincerity And stability. And

... Show More
View Publication Preview PDF
Publication Date
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
Experimental Investigation of the Mechanical and Structural Properties of a Functionally Graded Material by Adding Alumina Nanoparticles Using A Centrifugal Technique
...Show More Authors

In this work, functionally graded materials were synthesized by centrifugal technique at different
volume fractions 0.5, 1, 1.5, and 2% Vf with a rotation speed of 1200 rpm and a constant rotation time, T
= 6 min . The mechanical properties were characterized to study the graded and non-graded nanocomposites
and the pure epoxy material. The mechanical tests showed that graded and non-graded added alumina
(Al2O3) nanoparticles enhanced the effect more than pure epoxy. The maximum difference in impact strength
occurred at (FGM), which was loaded from the rich side of the nano-alumina where the maximum value was
at 1% Vf by 133.33% of the sample epoxy side. The flexural strength and Young modulus of the fu

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (2)
Scopus Crossref
Publication Date
Wed Mar 01 2023
Journal Name
Journal Of Engineering
Water Quality of Tigris River in Mosul and Al-Amarah Cities by using CCME Water Quality Index
...Show More Authors

This study aims to assess the water quality index (WQI) according to the Canadian Council of Ministers of the Environment's Water Quality Index method (CCME WQI). Four locations (measurement stations) are selected along the Tigris River, in Iraq.  Two of them are located in the north near Mosul City, (Mosul Dam and Mosul city), and the other two are located in the south near Al-Amarah city, (Ali Garbi and Al-Amarah). The water data collected is for the period 2011 to 2013, including eleven water quality parameters. These are magnesium (Mg+2), calcium (Ca2+), potassium (K+), sodium (Na+), sulfate (SO42-), chloride (Cl-), nitrate (NO3<

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The Role of the Arab oil to the achievement of Economic security in the Arab: The Role of the Arab oil to the achievement of Economic security in the Arab
...Show More Authors

Abstract:
This research aims to the importance of oil in achieving economic
security in the Arab. Oil is not an ordinary subject and returns it significance to
the followings:
1. The importance of skipping a source of energy.
2. The importance of oil as raw material for petrochemical industry.
3. The importance of the oil sector as an area of foreign investment
4. The importance of oil in the marketing activities, transport, insurance
and various services
In addition to the importance of oil in general and the Arab oil has
additional strategic advantages such as geographic location, And the
magnitude of reserves and production of heavy investment costs are relatively
simple, And the ability to meet the

... Show More
View Publication Preview PDF
Publication Date
Thu Oct 30 2008
Journal Name
College Of Islamic Sciences
The love of the world and its lusts The preference and bliss of the Hereafter In Surat Al-Imran: "objective study"
...Show More Authors

The love of the world and its lusts are the head of sins and the corruptors of religion, and the one who loves and loves them who prefers them over the hereafter is one of the most pitiful of creation, and the least intelligent of them, as he prefers imagination over reality, sleep over wakefulness, fleeting shadow over eternal bliss and the mortal abode over the eternal abode, and he sold the life of eternity for the most luxurious life. In life, it is dreams and sleep or as a fleeting shadow, and as it was said: The intelligent person is not deceived.
The reason for choosing this topic is due to two things:
The first: When I contemplated the reasons for the differences and conflicts that afflicted our wounded and occupied country

... Show More
View Publication Preview PDF
Publication Date
Fri Jan 01 2021
Journal Name
Turkish Journal Of Computer And Mathematics Education
The impact of mind-clearing method in teaching reading book to second class intermediate students
...Show More Authors

The current research aims at knowing the impact of the mind-clearing method in teaching second year intermediate students “reading book”. To achieve the study objective, the researchers intentionally chose Arjwan middle school, located in Baghdad Directorate of Education Al-Rusafa/2, which includes five classes for the second intermediate class. Division (A) was chosen randomly to represent the experimental group, which is taught in the mind-clearing method, while Division (B) represented the control group, which is taught in the traditional way. The sample of the research included (79) female students divided into (39) students in the experimental group, and (40) female students in the control group.To achieve the objective of the res

... Show More
Preview PDF
Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Al-farahidi's Arts
The Impact of Social Media on Customer Behavior - Survey Research for Tourism Companies in Baghdad
...Show More Authors

The current research aims to diagnose the type and level of influence of social media, whose dimensions are represented by (attitudes towards social media marketing, knowledge and use of social media, influence on the Internet and social media, following up on social media) on customer behavior in its dimensions (attracting attention, raising Interest, desire creation, customer response), and the research sought to answer questions related to the research problem by testing the main hypotheses to explore correlations and influence between the two variables, and to achieve research hypothesis tests, the field study was used, as the research sample reached (135) individuals from the director and the assistant director And marketing personnel

... Show More
Publication Date
Sun Mar 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Impact of Turkish water policy on developmentAgricultural sector in Iraq for the period (1990-2006)
...Show More Authors

تسعى تركيا ضمن سياساتها المائية ومنذ زمن بعيد وبأصرار على تنفيذ المزيد من بناء السدود والمشاريع التخزينية المائية على حوضي دجلة والفرات، الامر الذي يؤدي بالضرورة الى تناقص معدل الواردات المائية لنهري دجلة والفرات الداخلة للاراضي العراقية .وبالتالي التأثير على مقومات التنمية الزراعية العربية بشكل عام والتنمية الزراعية بالعراق بشكل خاص ومن ثم تهديد الامن الغذائي الوطني.

لذا فأن البحث يهد

... Show More
View Publication Preview PDF
Crossref