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jeasiq-446
The Impact of the Financial Reporting of Liabilities and Assets of Deferred Income Tax in the quality of Accounting Information
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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.

 

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Publication Date
Fri Dec 23 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Impact and Association of Anaemia Severity and Its Treatment With Quality of Life of Breast Cancer Patients in Malaysia
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Anaemia is a crucial issue among cancer patients and need to be treated properly. High incidence of anaemia in patients with cancer have been associated with several physiological manifestations, leading to decreased quality of life (QOL).

The current study aimed to assess the severity of anaemia, evaluate the current treatment guideline of anaemia, and to determine the association between the level of anaemia and its treatment on quality of life of breast cancer patients in Malaysia. This prospective study conducted among breast cancer patients in multicancer centers in Malaysia including three follow ups after receiving their chemotherapy. Clinical data were collected from their medical records and at each follow up, they asked

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Assess the quality of air Basra province
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Iraqi provinces suffer many of the environmental problems, appear explained these problems in the city of Basra, Basra, the largest province and is among Iraq's provinces in the annexation of oil fields, which is experiencing an oil production operations of large, it suffers from the burning of gas associated with oil extraction resulting in the emission severe gas process including toxic hydrogen sulfide gas (h2S) and oxides of carbon, sulfur and nitrogen in addition to the release of toxic metal elements such as mercury, arsenic, vanadium, which caused the man many serious diseases. , And perhaps one of the most important of these problems are worsening air quality and increasing cases of air pollution and the deterioration of the qual

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Engineering
Evaluating the Quality of Authoritative Geospatial Datasets
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General Directorate of Surveying is considered one of the most important sources of maps in Iraq. It produced digital maps for whole Iraq in the last six years. These maps are produced from different data sources with unknown accuracy; therefore, the quality of these maps needs to be assessed. The main aim of this study is to evaluate the positional accuracy of digital maps that produced from General Directorate of Surveying. Two different study areas were selected: AL-Rusafa and AL-Karkh in Baghdad / Iraq with an area of 172.826 and 135.106 square kilometers, respectively. Different statistical analyses were conducted to calculate the elements of positional accuracy assessment (mean µ, root mean square error RMSE, mini

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Engineering
Evaluating the Quality of Authoritative Geospatial Datasets
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General Directorate of Surveying is considered one of the most important sources of maps in Iraq. It produced digital maps for whole Iraq in the last six years. These maps are produced from different data sources with unknown accuracy; therefore, the quality of these maps needs to be assessed. The main aim of this study is to evaluate the positional accuracy of digital maps that produced from General Directorate of Surveying. Two different study areas were selected: AL-Rusafa and AL-Karkh in Baghdad / Iraq with an area of 172.826 and 135.106 square kilometers, respectively. Different statistical analyses were conducted to calculate the elements of positional accuracy assessment (mean µ, root mean square error RMSE, minimum and maxi

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Publication Date
Mon Dec 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Quality Improvement of the Locally Produced Alum
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Publication Date
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
Effect of Bifidobacterium Probiotic in the Treatment of Giardiasis Infection in Mice
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Metronidazole therapy is recommended in the treatment of giardiasis,athough some clinical reports mention the resistance to this drug from many pathogens. Many studies were applied to show the effect of probiotic to prevent or to heal diseases of gastrointestine, but only few is known about probiotic activity against infections of protozoa. This study aims to evaluate the efficiency of Bifidobacterium against infection with Giardia lamblia   in experimental mice. It was found that daily application of viable Bifidobacterium cells with a single dose (0.1ml∕mice∕day) significantly reduced the shedding of Giardia lamblia parasite cysts in feces, and infection completely disappeared at the da

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Publication Date
Mon Jan 01 2024
Journal Name
Aip Conference Proceedings
Assessment of water quality in the shatt Al-Hillah river
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Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
The impact of the proposed strategy in accordance with the objectives of science in achievement and some science operations at the second-grade middle students in chemistry
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It aim current researchs֬ to identify the impact of a proposed strategy in accordance with the objectives of science in the achievement and some science processes, where the experimental method was adopted, and define the research community was students second grade averag in Education Bagdad / Rusafa third, research sample intentionally chosen as school Radwan, and (30) students experimental group and (29) of control group, research tools were achievement test and the test of science operations and use the appropriate statistical tools to process information and data, showing results, the experimental group surpassed the control group in the collection and operations science, and light it, the researcher recommended several recommendat

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Publication Date
Sun Dec 31 2023
Journal Name
The College Of Law And Political Science Jornal
Compensation through Guarantee Funds in the Promotion of Extremist Ideas
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Compensation is one of the most discussed topics in the arena of civil law that requires research About solutions to the damages that arise from the promotion of extremist ideas, which were imposed by the developments taking place in society and the increasing escalation of accidents and their increasing risks, which now threaten individuals and their property on a daily basis in large numbers, as the injured party always seeks to require quick compensation from the person responsible for the damage that satisfies his desires and removes the effects of the damage caused, The importance of compensation increases if the violation affects a person’s physical integrity or his right to life, which is the highest right recognized for humans in

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Publication Date
Wed Oct 26 2022
Journal Name
Aims Geosciences
Calculation and determination of radioactivity in the old district of Najaf by using the track detector CR-39 and geographical information systems (GIS) methods
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This research aims to study the radiation concentration distribution of the old District of Najaf (Iraq), where 15 samples were taken from featured sites in the District, which represents archaeological, religious, and heritage sites. Track detector CR-39 was used to calculate the concentration of three different soil weights for each sample site after being exposed for a month. Geographical information systems (GIS) were used to distribute the radioactive concentration on the sites of the samples, where two interpolation methods, namely the inverse distance weight method (IDW) and the triangle irregular network method (NIT), to study the distribution of the radioactivity concentration. The study showed that the western part of the district

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