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The Impact of Tax Laws and Decisions in Determining the Tax Base of the Results of the Financial Statements of Companies
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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.

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Publication Date
Mon Jan 01 2024
Journal Name
مجلة الدراسات المستدامة
The Quality of University Environment According to the Viewpoint of Female Students: The College of Sciences for Woman an Example
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This research aims at identifying the level of quality of University environment according to the viewpoint of female students taking the College of Sciences for Woman an example, as represented in the college units as registration unit and the unit of students' affairs, the curricula, instructors, study halls, the college library, scientific labs, computer access, stationary and photocopying services, health care center, the unit of artistic, cultural and sportive activity, the canteen, the college gardens, college buildings and equipment and bathrooms. To achieve the objectives of the research, the researcher prepared a questionnaire to identify the viewpoints of female students concerning the extent of the availability of the standards o

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Publication Date
Tue Jun 14 2022
Journal Name
Al-academy
Mechanism of feedback in the theater of the oppressed
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The art of theater penetrated various scientific and human fields, as well as touching the facts and events surrounding it, and scientific innovations had a wide field, so it adopted feedback in interactive theater performances, especially the theater of the oppressed. Then came the indicators that resulted from the theoretical framework for the formation of the tool by which the research sample is analyzed, and then the chapter concluded with previous studies. As for the third chapter, it involved the research procedures, and through the research tool and the research method, and by selecting the intentional sample, the sample represented by a play (the story of Shahrour) was analyzed. As for the fourth chapter, it included the results

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Publication Date
Thu Mar 25 1993
Journal Name
كلية العلوم. / جامعة بغداد
ISOLATION AND CHARACTERIZATION OF EXTREMELY HALOPHILIC BACTERIA FROM SADDAM RIVER REGIONS AND THE RULE OF MEMBRANE PROTEINS IN THE RESISTANCE TO HIGH SALINITY
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This study included isolation and characterization of extremely halophilic bacteria from Al-Massab Al-Aam region in South of Iraq Fifty isolates were identified by using numerical taxonomy 40 strains belonged to the genus Halobacterium which inclucted Hb. halobium Hb. cutirubrum Hb. salinarium Hb. saccharovorum Hb. valismortis and Hb. volcanii. Ten strains belonged to the genus Halococcus which included Hc. morrhuae Hc. saccharolyticus. Growth curves were sensitive mutants determined for wild type and salt Generation time in logarthmic phase was measured and found to be (10.37 2hr 7 0.59) for Hb. salinarium / 18 (6.490 hr 0.24) for Hb. cutirubrum / 32, (6.700 hr + 0.488) for Hb. valismortis / 20, (11.243 hr + 0.96) for Hb. volcanii / 7. (7

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Publication Date
Wed Jun 30 2021
Journal Name
College Of Islamic Sciences
the Employing Quranic studies in the social aspect: (The verses of Hudud, the limit of murder and theft as a model)
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Research Summary

Praise be to God, and may blessings and peace be upon the Messenger of God. As for:

The Noble Qur’an is the constitution of life, and a comprehensive educational approach that deals with individuals comprehensively, as it organizes worldly and eschatological life, and it is a curriculum concerned with organizing life starting with individuals and the family until the establishment of states, and from its comprehensiveness is reform, guidance and establishing boundaries. They have a disease in their hearts. They are exposed to this and are trying, by falsehood, to subjugate the Islamic world with man-made laws set by the West. Their aim is to distance people from

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Publication Date
Mon Jan 01 2024
Journal Name
Dental Hypotheses
Evaluation of the Impact of Ozonated Water on Water Sorption and Solubility of Heat Cure Acrylic Resin: An In Vitro Study
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Introduction: This study aimed to evaluate the impact of ozonated water on water sorption and solubility of heat-cure acrylic resin. Methods: Thirty-three samples of heat-cured acrylic resin were manufactured and divided into three groups: control, immersion for 10 and 20 minutes in ozonated water. Water sorption and water solubility tests were carried out in line with ADA Standard No. 12 for denture-base acrylic resin. Data were analyzed using one-way ANOVA at a significance level of 5%. Results: There was a nonsignificant difference between the control and experimental groups regarding water sorption (P

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Publication Date
Tue Sep 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
The problem of elevating the status of values in scienceStudy in economic thought and macro analysis
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ان من اهم القضايا التي تثيرها المعرفة البشرية في تجلياتها، وتعبيراتها المفاهيمية، تكمن في مدى تأصلها وانتمائها الى البنى والتشكيلات الموضوعية (في مستوياتها التاريخية) التي تسعى لتفسيرها وادراكها ومضاهاتها. فالينبوع الذي يغرف منه الفكر مادته هو الكيان الاجتماعي المتموضع خارج الوعي والايدولوجيا.

ان قدرة الوعي على ادراك الواقع الموضوعي بخصائصه العامة يشكل الشرط  الضروري لاكتساب الوعي ل

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Publication Date
Mon May 29 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
APPLICATION OF TQM REQUIREMENTS AND THEIR RELATIONSHIP TO ORGANIZATIONAL PERFORMANCE FROM THE POINT OF VIEW OF THE INTERNAL CUSTOMER/ COMPARATIVE STUDY.: APPLICATION OF TQM REQUIREMENTS AND THEIR RELATIONSHIP TO ORGANIZATIONAL PERFORMANCE FROM THE POINT OF VIEW OF THE INTERNAL CUSTOMER/ COMPARATIVE STUDY.
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This study aims to Statement of the relationship between Total Quality Management philosophy and Organizational performance from the point of view of the internal customer. A comparison has been made between two companies, one of which applies the requirements of TQM well and the other does not apply these requirements as the (General Company for Electrical Industries/ Diyala) and (General Company for Electrical Industries/ Baghdad) to conduct the search, During the questionnaire prepared for this purpose and distributed to a sample of 30 employees in the General Company for Electric Industries/ Diyala and (20) employees of the General Company for Electrical Industries/ Baghdad. Their answers were analyzed using a simple correlation coef

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Publication Date
Thu Jan 01 2015
Journal Name
The Iraqi Postgraduate Medical Journal
Aesthetic results of superomedial pedicle technique in reduction mammaplasty
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ABSTRACT: BACKGROUND: Breast reduction for mammary hypertrophy is a highly effective procedure with high degree of patient satisfaction. There are many methods of breast reduction which involve removal of excess tissue with reshaping of overlying skin while maintaining a viable nipple areolar complex. OBJECTIVE: The purpose of this study is to evaluate the use of the superomedial technique as an effective method for reduction mammoplasty. PATIENTS AND METHODS: A total of 30 patients underwent reduction mammoplasty by utilizing superomedial pedicle technique between 2010 and 2013. Those patients were evaluated postoperatively in terms of their aesthetic and functional satisfaction, viability of nipple – areolar complex and nipple sensory p

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Publication Date
Thu Dec 30 2021
Journal Name
College Of Islamic Sciences
The Trilogy of Punishment - The Great, Painful and Humiliating in the Holy Quran An objective study: The Trilogy of Punishment - The Great, Painful and Humiliating in the Holy Quran An objective study
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The study of triples seeks to deal with the comprehensive nature of the Qur’an texts, and the choice fell on the trilogy of great torment, pain, and humiliation in the Noble Qur’an - an objective study, the title of this research, in which I tried to shed light on these terms, and the nuances between them, and in particular torment The eschatological terminology varied, which can be summed up in three terms, namely the great, the painful, and the offensive. The types of torment, the pain is the painful one that is described by the severity of pain and its horror, as for the humiliating punishment, it is that which humiliates the one who has fallen on it, and the diversity of torment is due to the diversity of sins.

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Publication Date
Sat Sep 30 2017
Journal Name
College Of Islamic Sciences
Internal music in the poetry of guidance In the era of Islam and its effects Artistic and semantic
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In this research entitled "Internal music in the poetry of guidance in the era of Islam and its artistic and semantic implications" dealt with the following:
 Preface, which addressed the importance of internal music in poetry, and its close association with poetry, and the poet himself, to reveal what is touring himself and revolves in his imagination.
 Repetition of all kinds: repetition of letters, repetition of words, and repetition of phrases: It showed what this repetition of strengthening the melody, and linking parts of words within the same house, or the poem, and create a special musical atmosphere to spread a certain significance and to confirm the meanings and accompanied by musical accommodation.
 Anaphysic

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