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

A rapid and sensitive method for analysis of amino acid hydrolysates of nigella sativa L seed has been developed using O-phthaldialehyde(OPA ) as a pre-column derivatizing agent. OPA reagents in the presence of mercaptoethanol react rapidly with primary amino acids ( less than 60 sec.) to form isindole derivatives which easily separated with good selectivity on ODS column. Resolution of amino acid derivatives is carried out with a methanol gradient in 0.01 maqueous sodium acetate. pH 7.1 . The quantitation of amino acid derivatives is reproducible within an average relative deviation of + 1.4% the linearity for most amino acids were more than 0.9993 with detection limit of 0.2 ppm. 15 amino acid were detected in the analysis of

Abstract: Polarization beam splitter (PBS) integrated waveguides are the key components in the receiver of quantum key distribution (QKD) systems. Their function is to analyze the polarization of polarized light and separate the transverse-electric (TE) and transverse-magnetic (TM) polarizations into different waveguides. In this paper, a performance study of polarization beam splitters based on horizontal slot waveguide has been investigated for a wavelength of . PBS based on horizontal slot waveguide structure shows a polarization extinction ratio for quasi-TE and quasi-TM modes larger than  with insertion loss below  and a bandwidth of . Also, the fabrication tolerance of the structure is analyzed.<

Analyzing the impacts of Cattaneo-Christov flux, bioconvective Raleigh number and cross diffusion effects in electrically conducting micropolar fluid through a paraboloid revolution is assessed in this work. Non-dimensional equations are solved numerically using shooting technique with an aid of Matlab software. The impact of various parameters on velocity, temperature and concentration are discussed in detail and presented graphically. Harman number and micro rotation parameters are found and have an increasing influence on shear stress. The vertical velocity increases at free stream and the horizontal velocity increases near the surface when Gr_b increases, which follows the opposite trend for accumulation of R_b. T

Dyes are extensively water-soluble and toxic chemicals. The disposing of wastewater rich with such chemicals has severely impacted surface water quality (rivers and lakes). In the current study, an anionic dye, methyl orange, were extracted from wastewater fluids using bulk liquid membranes supplemented with an anionic carrier (Aliquat 336 (QCI)). Parameters including solvent type (carbon tetrachloride and chloroform), membrane stirring speed (100-250 rpm), mixing speed of both phases (50-100 rpm), The feed pH (2-12) and implemented temperature (35-60 °C) were thoroughly analyzed to determine the effect of such variables on extraction effectiveness. Furthermore, the effect of methyl orange (10-50 ppm) in the feed stage and NaOH (0

The success of endodontic therapy is relied on radicular system cleaning, shaping, elimination of micro-organisms, and three dimensional filling of the radicular complex.This study was conducted to develop and assess new root canal sealer incorporating nano-sized bioactive glass into Gutta Flow II. The following concentration was used depend on a pilot study included adding (3%) of 45S5 bioactive glass into the Gutta Flow II. These materials were tested through assessment bioactivity. bioactivity test was undertaken after immersion of the tested samples into PBS for three days, seven days, fourteen days, and twenty eight days using FTIR too. study was found that it’s peaks was appear at level 800-1000 cm-1. The results showed that GFII gr

    Kinetic experiments were performed to induce of the green methyl dye adsorption from aqueous solution on the bauxite clay. This study includes  determination of  the adsorption capacity of  bauxite clay to methyl green dye adsorption and study the effect of some parameters  ( temperature , time ) on the kinetic of the adsorption process of the dye were studied. Quantity of dye adsorbed was increased when the temperature increases from 298 to 318K which indicates that methyl green adsorption processes are endothermic nature . In order to describe the kinetic data and the rate adsorption constants of the pseudo-first-order and  second-order kinetics were used . The kinetics data were applied well

In the present work, a density functional theory (DFT) calculation to simulate reduced graphene oxide (rGO) hybrid with zinc oxide (ZnO) nanoparticle's sensitivity to NO2 gas is performed. In comparison with the experiment, DFT calculations give acceptable results to available bond lengths, lattice parameters, X-ray photoelectron spectroscopy (XPS), energy gaps, Gibbs free energy, enthalpy, entropy, etc. to ZnO, rGO, and ZnO/rGO hybrid. ZnO and rGO show n-type and p-type semiconductor behavior, respectively. The formed p-n heterojunction between rGO and ZnO is of the staggering gap type. Results show that rGO increases the sensitivity of ZnO to NO2 gas as they form a hybrid. ZnO/rGO hybrid has a higher number of vacancies that can b

In this research various of 2,5-disubstituted 1,3,4-oxadiazole (Schiff base, oxo-thiazolidine , and other compounds) were synthesized from 2,5-di(4,4?- amino-1,3,4-oxadiazole ) which use quently synthesized from mixture of 4-amino benzoic acid and hydrazine in the presence of polyphosphorus acid. The synthesized compounds were characterized by using some Spectral data (UV, FT-IR, and 1H-NMR).

Loss of drilling fluid in the Nasiriyah oil field can be considered as a big,
serious, and expensive problem at the same time, therefore accurate and integrated
program must be prepared before start drilling in layers that are likely to get loss
circulation. From the available data of well Ns-13, the area of loss was detected in
five layers, which are Dammam, Um- radoma, Tayarat, Shiranish and Hartha since
these layers contain natural cracks and high porosity represented by vugs.
Methods of prevention have been identified by specifying the minimum values
of drilling parameters to reduce hydrostatic pressure, thus reducing equivalent
density of drilling mud during the circulation, depths of casing shoes is
deter