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 discrepanc

Background: Dental implants are a suitable option for the replacement of some or all missing teeth. The successful insertion of a biocompatible material into living tissue with little to no evidence of rejection has revolutionized medicine and dentistry. An increase in bone response was observed with local administration of growth hormone around dental implants. Growth hormone may act as a bone stimulant in the placement of endosseous dental implants and enhances osseointegration. The aim of the study was to evaluate immunohistochemically the effect of the topical application of growth hormone on the osseointegration of cpTi implant. Materials and Methods: Eighty titanium screw implants were inserted in the tibia of the forty adult rabbits.

The present study was implemented in the period from January to December 2017, to assess the assemblage of fish, with the effects of some environmental factors and knowledge the impacts of annual periodic fluctuations between drowning and drought on the abundance and size-spectrum on the fish community in Al-Cibyaish marsh. Water temperature ranged between 13 ͦ C in January to 35 ͦ C in July, salinity from 2.90 PSU (Practical salinity unite) in February to 4.14 PSU in August. Hydrogen ion ranged between 7.60 in July to 8.30 in February. The present study appears contribution of environmental variables in the distribution, widespread and occurrence of fish assemblage in the Al-Chibyaish marsh. A total of 3294 specimens were collected re

     The carbonate ramp facies of the Late Albian-Early Cenomanian Mauddud Formation were studied in the Ratawi Oilfield, Basra Governorate, south of Iraq using integrated borehole data set that included, core and cutting samples in three drilled wells to analyze the petrography of the Mauddud Formation, two hundred and eighty-one (281) thin sections were prepared and examined for the three selected wells. The results show that the formation is composed of light grey dolomitized limestone and pseudo-oolitic creamy limestone with green to bluish shale. The petrographic observations results show four facies’ associations in the Mauddud Formation. These include:  Mid–Ramp environment which is represented by Argillaceous mudstone mi

Sedimentologic and facies evidences reveal a marine environment for the Gercus Formation. Facies analysis and associated sedimentary structures including graded beddings decide turbidity origin of the rocks. Marine environment is supported by the identifying glauconite and fossils types reported for the first time.
The formation composed of seven lithotypes; shale/claystone, mudstone, sandstone, carbonate, conglomerate, breccias and debris flow, which are arranged in repeated cycles of mixed siliciclastic-carbonate turbidites in a range of gravity-flow regime. The Gercus successions are grouped into four facies associations confirming marine depositional systems, these are (from bottom to top); slump siliciclastic-calciturbidites (dol

This study aims to measure and analyze the direct and indirect effects of the financial variables, namely (public spending, public revenues, internal debt, and external debt), on the non-oil productive sectors with and without bank credit as an intermediate variable, using quarterly data for the period (2004Q1–2021Q4), converted using Eviews 12. To measure the objective of the study, the path analysis method was used using IBM SPSS-AMOS. The study concluded that the direct and indirect effects of financial variables have a weak role in directing bank credit towards the productive sectors in Iraq, which amounted to (0.18), as a result of market risks or unstable expectations in the economy. In addition to the weak credit ratings of borr

The 2-D Resistivity imaging survey conducted within the desert area to meet the region's need of groundwater, due to the absence of any surface water, in addition, there are no any geophysical studies carried out previously. Ten point survey was performed to study the ground water aquifers in the southwest of Samawah city, Iraq. The length of the survey line in each point survey is 1200 meters by using 120 electrodes with 10 meters electrode spacing by applying Wenner-Schlumberger array. There are three main resistivity zones in the study area. The first resistivity zone ranging between 2.00-10.1 ohm.m, locate at shallow depth, represented Quaternary deposits. The second resistivity zone ranging between 22.8-51.3 ohm.m, it represents bea