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.
The digital communication of a product of communication and information revolution. It is characterized by accurate and comprehensive in its services and its effects, which brought changes in the structure of many communities and their organizational structures. They have significant impacts on the social systems and social relations, especially in the Arab societies, which are the focus of the globalized Western media, for many reasons: economical, political , cultural and social.
According to this perception, the Arab identity has become in an encounter with big challenges by the globalized media of trade and the media, which aims to achieve greater profits because of identity and its importance to the communities. This occurs par
Urban planning task and the control of constructional planning and urban management for cities considers the main tasks that the government takes care off. The paper discusses the concept of power from historical view of ancient Islamic cities to discover the strategies of urban management that the Islamic city adopt and to employ it in contemporary cities ,the more problems that modern cities suffer from which appears through poorness of urban context ,belongs to the loss of balance exists between the different faces of power that takes the tasks of urban management .therefore enhancement of urban environment is being through re-back that balance in administrative structures that make the cities go ahead . So the attention has b
... Show MoreThe research aims to measure the impact of knowledge management processes individually and in total in the innovative marketing.
We depart search of a problem expressed in a number of intellectual and practical questions, the application of this research in the General Company for Vegetable Oil Industry, represented composed a sample of (63) (Director General and Deputy Director General and Director of the Department and the Division) in the company researched, it has been designed measuring instrument to collect the necessary data either statistical means they are the percentage and the arithmetic mean and standard deviation and coefficient of variation and the coefficient of simple correlation and model
... Show MoreThe research aims to get acquainted with the evaluation of the reality of the application of the curriculum axis from among the eight Iraqi academic accreditation standards in a sample of governmental and private universities and colleges in Iraq and to identify the main and secondary reasons for it as well as to provide proposed mechanisms and procedures to help reduce gaps, If the research problem is represented in the weak availability of the requirements of the curriculum axis in universities and colleges (the study sample) due to the weak documentation and successful implementation of them and interest in them is still below the level of ambition, In order to arrive at scientific facts, the researchers adopted the comparativ
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The study aims to identify the extent to which the applied colleges at the University of Technology and Applied Sciences meet the comprehensive quality standards in light of the national education strategy for the 2040 Vision in the Sultanate of Oman. To do this, the researchers used the descriptive approach. They used a questionnaire as a tool for data collection that was applied to (237) administrators, academics, and support functions. The study found that the extent to which the applied colleges at the University of Technology and Applied Sciences meet the comprehensive quality standards in the light of the National Education Strategy 2040 in the Sultanate of Oman recorded a high range. The study als
... Show MoreThankfully Thank meets the grace and pushes us Blaneh and a curse, peace and blessings be upon the Prophet after him, and his family and companions, and after:
This research deals with the subject of the provisions of the autistic in criminal penalties, one of the important issues, especially after the spread in abundance in our contemporary society, as the patient is characterized by autism in most of spaces of isolation and depression and aggressive behavior, and in some cases try autistic to commit suicide as a result of going through the psychological pressure , was this research to clarify what follows autistic criminal penalties as a result of the capital crime of self or without them, and the stat
... Show MoreThe study of the (dualist antagonism) of a poet, will be determined by the poet's potential, and according to the system of concepts and creativity, and this means that there is a difference between the rooting of the meaning and its roots, and poetic sources by tracking the poets and their attitudes.
Therefore, poetry is a variable function according to the values of the movement, which is the freedom and continuous fuel. With these units of measurement, can measure the dose (Ahmed Bakheet) of freedom and mechanisms of investment, Bakheet (moment) of the time of hair dimensions of the limits of his experience. This is what the researchers will address in their research.
This research deals with the topic (Fantasy Parody in the Design of the Advertisement) in view of the important role that fantasia plays in designing the most creative and attractive advertisements to the recipients. The research problem lies in accordance with the following question:
What is the Fantasy Parody in the Design of the Advertisement?
It means the imagination, the unfamiliar; and features that emerge for it that distinguish it from other concepts. Fantasy advertisement is creativity in innovative ways, either through collage, merging, or the use of various artistic expressions in terms of intellectual and cultural awareness. When uses in the parody of advertisement, it has helped to come up with an aesthetic experie
The lexical connotation is one of the types of connotation that linguists have dealt with, and stipulated in their studies, meaning access to the real meanings of the words, that the lexicon can address after tracing the real meaning of the metaphorical meanings, if any, and this is known to the semantics additional significance, and the rhetorical meaning Figuratively.
The miraculous Qur'an in its systems often refers to the metaphorical uses of the words as well as the real use. The significance of the words in the Holy Qur'an came in a variety of contexts, making each word a special significance that belongs to it exclusively. This is the miracle of the Holy Qur'an. The coming of the slow walk, with its eight words (came, came, cam
After the use of trust in God, and after the completion of my research called (the legislative miracle in the light of Surat), which studies the miracle in general and then unique legislative miracle, which was the largest share of the research where I built my research on several topics dealt with in the first topic: definition of miracles language and terminology and address Also discussed the Quran and the challenge and miracles and the status of the Arabs in the eloquence and eloquence, and then the literature in the miracle and dealt with legislation based on the foundations of individual education, family building, community building, and the most important advantages of Islamic legislation and presented some examples of legislativ
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