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 need to work to create a new legal ground help to reduce the disparity between the accounting and income tax revenue by making adjustments and reforms fast on the tax laws and regulations.
Recently, environmental noise has arisen from various sources, such as those from exhaust mufflers of combustion engines found in cars, trucks, or power generators, which produce significant noise during their operation. Controlling the radiated noise from these mufflers is a major factor in improving acoustic comfort and minimizing the impact on the surrounding communities. Numerous research has been presented for this reason by modification of the internal structure of the exhaust muffler. The main objective of this work is to reduce the noise level emitted from exhaust mufflers. This can be achieved by adjusting structure parameters to attenuate the surrounding environment's radiated noise. Analysis of pressure-wave propagation h
... Show MoreSlurry infiltrated fibrous concrete (SIFCON) is a modern type of fibre reinforced concrete (FRC). It has unique properties; SIFCON is superior in compressive strength, flexural strength, tensile strength, impact resistance, energy absorption and ductility. Because of this superiority in these characteristics, SIFCON was qualified for applications of special structures, which require resisting sudden dynamic loads such as explosions and earthquakes. The main aim of this investigation is to determine the effect of fibre type on the apparent density of SIFCON and on performance under impact load. In this investigation, hook-end steel fibre and polyolefin fibre were used. Purely once and
This study was conducted to evaluate the effects of Tharthar Arm on the composition and diversity of Rotifera in Tigris River. Six sampling sites were selected, two on Tharthar Arm and four along the Tigris River, one before the confluence as a control site and the others downstream of the confluence. Seventy-seven species of Rotifera were identified in Tigris, whereas, 60 in the arm. The results showed that low density of Rotifera in Tharthr Arm decreased the density in Tigris from 239812.4 upstream of the confluence to 223315.5 at immediate downstream of the confluence. It also declined the mean values of richness, evenness and Shannon diversity indices from 5.19, 0.69 and 2.14 bit/Ind., before the confluence to 3.97, 0.73 a
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This research aims to study human error effects in the banking risks in the private banks through the measurement and testing of human error effect in every kind of banking risks types and stand on the most closely associated with the risks in order to focus on them and make appropriate processors have with respect to and increase the availability of skills and expertise required to carry out banking operations of error-free manner.
Find dealt with human error in terms of meaning and understandable, classifications and types, causes and consequences and its approaches and theories. Also addressed placed banking risks in terms of meaning and concept, species and entr
... Show MoreSuccessive waves and generations of terrorists attacked the Iraqis in the years following the fall of the regime in Iraq in 2003, after the US invasion of the country under the pretext of weapons of mass destruction. Hence, the Iraqi people enrolled in ongoing war with these armed groups which led to massive casualties due to blasts and missile injuries.
Mechanism of blasts injury can be classified into primary, secondary, tertiary, and quaternary. While bullet injuries can be classified into low and high-energy injuries, the type and severity of the injury will influence the type of management, together with facilities available in
This research delves into the role of satirical television programs in shaping the image of Iraqi politicians. The research problem is summarized in the main question: How does satire featured in television programs influence the portrayal of Iraqi politicians? This research adopts a descriptive approach and employs a survey methodology. The primary data collection tool is a questionnaire, complemented by observation and measurement techniques. The study draws upon the framework of cultural cultivation theory as a guiding theoretical foundation. A total of 430 questionnaires were disseminated among respondents who regularly watch satirical programs, selected through a multi-stage random sampling procedure.
Th
A collection of pictures of traditional Kurdish women's national clothing and contemporary clothing was collected. A visit was also made to the city of Sulaymaniyah and the city of Halabja to find out the foundations of traditional clothing for the Kurdish regions and the impact of contemporary fashion on traditional dress. Which represents the culture and regionalism and reflects the picturesque nature of northern Iraq, and in order to complete the study, the parametric measurements of the clothes were analyzed and the graphs of the dress and its accessories were re-drawn to understand and make a comparison between them to study the clear influences and changes and examine the possibility of benefiting from them in sewing contemporary f
... Show Moreتعد الموازنة الأداة الأساسية لتنفيذ أولويات أية دولة، ويتوجب النظر إليها في ضوء المناخ الاجتماعي والسياسي والاقتصادي، لأنها تساعد في توجيه الاقتصاد لتحقيق النمو ورفع مستوى الرفاهية. اعتمدت وزارة المالية في أعداد الموازنة السنوية بعد 9/4/ 2003 أسلوباً مغايراً لما كان معتمداً في العقود الماضية، إذ كانت هناك موازنتين الأولى الموازنة الجارية، والثانية الموازنة الاستثمارية رغم وجود قانون يحتم إصدار موازنة
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