This research aims to measure the discrepancy between the accounting income which is prepared according to generally accepted accounting principles and the tax income that is being prepared according to the rules and tax laws, and find out the most important differences that arise between incomes.The research found the most important to the following conclusions:1.Faces determining the tax base for companies subject to income challenges related to the weakness of the efficiency and the possibility of technical angel tax and its ability to examine the financial statements submitted to the tax administration tax.2.That the tax system in Iraq does not comply with accepted accounting principles generally accepted.The research recommends the

Iraqies has a spot in administration of the libraries and organized it since the reign of civilizations , the ancient libraries in the world were in the mesopatemia, then Baghdad had crown to be Islamic civilization when it hold the greatest ones as Bait Al-Hikma according to its organization as well as the persons who were responsilble for libraries must be of higher education and thoutful ones .

لم تكن المخدرات وليدة هذا العصر فقد عرفها الانسان منذ القدم وحاربتها المجتمعات القديمة ثقافياً واجتماعياً ودينياً ، حيث تعتبر المخدرات اخطر كارثة عرفتها البشرية في تاريخها وبدأت تتطور لتصبح تجارة عالمية غير مشروعة ترعاها عصابات منظمةهدفها تدمير طاقات وقدرات وقيم الشباب آمال هذه الامة وكنزها الحقيقي وهذا يعني تفريغ المجتمع من العقول المبدعة فيه حتى يبقى مجتمعنا متخلفاً من السهل السيطرة عليه.

The followers of philosophical lesson in Iraq discover steps and important stages through which the country had passed in , since the control of this thought in Arab Islamic civilization until recent time as well as touch the important changes that had happened on it

اشكالية الطائفية السياسية في العراق بين الاستمرارية والانكفائية

This study has applied the theoretical framework of conceptual metaphor theory to the analysis of the source and target domains of metaphors that are used in two English nineteenth century sonnets, both written by contemporaneous female poets. The quantitative and qualitative results of the textual analysis have clearly revealed that Elizabeth Barrett Browning’s sonnet 23 centres around the conceptual mapping of the journey of love and life with that of possession. In contrast, Christina Rossetti’s sonnet Remember tackles the central conceptual mapping of death as a journey in relation to its further experiential connections. In addition, the application of conceptual metaphor theory in identifying the frequencies and densities of metap

This study aims at identifying thinking, its aspects, controls, thinker’s characteristics, and the attempts that followed by Ibrahim’s people. This was achieved under Ibrahim’s story, (peace and blessing be upon him), in the Holy Qur’an. The study used the descriptive method through induction and deduction. The study reached the following results: thinking is an organized reasonable human action, which includes all human life in the fields of science, knowledge, and calling for Allah. It depends on remembering what is already in the memory and it should be subjected by revelation and Islamic legislation. The study illustrated that the most important thinking controls are monotheism, piety, Islamic legislation, the Holy Qur’an,

With the growth of democratic thought in our country, widened the trading term
citizenship to the magnitude of the meanings of participation in political life, economic, social
and cultural rights, as the recipe ( citizen ) does not mean only affiliation to the homeland and
link him as a child , but is as such an actor in various fields has his being independent , and
own convictions and the right to freely express his views and personal choices and play a
positive role in public life . Do not correct the democratic structure of any state without the
manifestation of the spirit of citizenship in the relations of each individual citizen to state
institutions.
The current research aims to Pfhom definition of citizen

   The present study introduced a new description of the last larval instar of the oak tree borer, Latipalpis johanidesi Niehuis, 2002 (Coleoptera, Buprestidae). The larval specimens were collected from the oak trees within the mountainous areas, Erbil governorate, Iraqi Kurdistan Region, during the beginning of April till the end of May 2019.

   Schematic sketches were provided to illustrate unclear morphological features, and the results presented importance morphological evidence for confirming the identification of this species in the larval stage precisely.