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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
Sat Mar 30 2013
Journal Name
College Of Islamic Sciences
 المسائل المتعلقة بالأسماء الثابتة لله (عزوجل) الواردة في (مرعاة المفاتيح شرح مشكاة المصابيح، لأبي الحسن المباركفوري (ت1414هـ).
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The research deals with the issues related to the fixed names of God U, which are from a set of issues mentioned in the Book of Observations of the Keys Explaining the Mishkat al-Masbah by Abu Al-Hasan Al-Mubarakfory (d. 141 AH). It included five demands: the first of them is in proving and identifying the most beautiful names and divisions of God, and the second in the name, name and name. And the third: It was in their number, while the fourth: in deriving the names, is it suspensive or not? And Fifth: The Compilation of Allah’s Most Beautiful Names.

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
دراسة العلاقة بین وجبة الأفطار والمستوى الاقتصادي وعدد إفراد الأسرة وتأثیرھا في القابلیات الذھنیة لطلبة المرحلة الابتدائیة
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Five mixed primary schools from the district of Tikrit/ Salah al- din province
with a total of 100 male and female pupils and two ages(8-9 and 10-11 years),
were selected randomly to study the relationship between the breakfast meal and
the academic level, the socioeconomic situation, and the number of family
members. The study showed a positive linear correlation between the morning
meal, and academic level of students for both two covered ages, also showed a
clear impact between the development of family's socioeconomic situation and
their nutrition level. There were an increase in the percentage of pupils aged 8-9
years with a poor nutrition when they were belonged to a poor or medium
socioeconomic families,

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Publication Date
Mon Nov 12 2018
Journal Name
Arab Science Heritage Journal
رسالة رسالة في طبقات القراء لتاج الدين أحمد عبد القادر بن مكتوم القيسي (ت 749هـ) دراسة وتحقيق
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 The writer of this messagewas Tajaddin Ahmad Abdulqader bin Maktoom Al-Qaisy Al-masry.

This message dealt with the biographies of twenty scientists of readers about Quran readings in Cairo . He comprehended these biographies and make it an appendage

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
دور اﻟﺘﻐﺬﯾﺔ ﻓﻲ ﻣﺮﺣﻠﺔ اﻟﻄﻔﻮﻟﺔ اﻟﻤﺒﻜﺮة (3- 5 سنوات ( وبعض المتغيرات ودورها في اصابة الاطفال بتسوس الاسنان
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Teeth decay is one of the distinctive diseases which infects the children of generation .though it is not adeacly disease, it leads to huge problems , especially if it is infect children in their early childhood .There are many factors which lead to this disease , and to achieve the goal of this research in trying to stop the most important nutrition factors and others reasons that have relation with this disease .The practical application has been done for four months on children , who have been chosen randomly of the age ( 3-5 years) of both sexes , infected with teeth decay , from Baghdad city ( al karkh and al rusafa ) , the number of children reached to 90 child , divided into tow groups 45 male , and( 45 )female .Again they have be

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Publication Date
Thu Oct 15 2026
Journal Name
Iraqi Journal For Administrative Sciences
قياس الكفاءة التقنية لوحدات اتخاذ القرار باسلوب التحليل التطويقي للبيانات ( DEA) بحث ميداني في الشركة العامة للنقل البري
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this research aims it measure the technical efficiency of the branches of the General Company for Land Transport, That scattered geographically at country level, by Data Envelopment analysis (DEA) technique, as this technique relies on measuring the efficiency of a set of asymmetric Decision making units, which is one of the nonparametric mathematical methods for and application related to Linear Programming, and this is what helps the General Company for Land Transport to diagnose its branches performance by benchmarking with each other and determine the performance gap. The research found that there is variation in the level of efficiency in the company's branches

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Publication Date
Sun Jun 30 2024
Journal Name
مجلة الفارابي للعلوم النسانية
اثر استراتيجية نجمتين وامنية في تحصيل مادة الكيمياء عند طلاب الصف الثاني المتوسط م . د . انور عباس محمد
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يهدف البحث الى التعرف على اثر استراتيجية نجمتين وامنية في تحصيل مادة الكيمياء عند طلاب الصف الثاني المتوسطولتحقيق هدف البحث تم اتباع المنهج التجريبي ذو الضبط الجزئي وتم تحديد مجتمع البحث بطلاب الصف الثاني المتوسط لجميع المدارس الثانموية والمتوسط التابعة لمديرية تربية الكرخ الثانية وتم اخنيار احد هذه المداس بصورة قصدية لتطبيق تجربة ابلبحث الحالي

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Publication Date
Tue Oct 05 2004
Journal Name
Jordan Journal Of Physical Education And Sport Sciences
التنظيم الادراكي وعلاقته بالاسلوب المعرفي التاملي الاندفاعي لدى بعض طالبات المرحلة الثانية في كلية التربية وعلوم الرياضة للبنات
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هدف ال الأسلوب المعرفيّ 􀇼 م الإد ا ركيّ 􀥽 اضة للبنات، والتعرّف على علاقة التنظ 􀈄 ة وعلوم الر 􀥽 ة البدنّ 􀥽􀈃 ة التر 􀥽 لّ 􀘗 ة في 􀥽 ات المرحلة الثانّ 􀥼 طال إنّه 􀇼 احثتان 􀥼 اضة للبنات، وأفترضت ال 􀈄 ة وعلوم الر 􀥽 ة البدنّ 􀥽􀈃 ة التر 􀥽 ل􀘗 ة في 􀥽 ات المرحلة الثان 􀥼 عض طال 􀇼 التأمّليّ الاندفاعيّ لدى اس الأسلوب المعرفيّ التأمّليّ الاندفاعيّ لدى عیّنة 􀥽 م الإد ا ركيّ ونتائج مق 􀥽 اس التنظ 􀥽 ة بین نتائج مق

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Publication Date
Wed Sep 28 2022
Journal Name
جامعة بغداد/ كلية التربية للعلوم الصرفة - ابن الهيثم
فاعلية استراتيجيات تدريسية مقترحة على وفق انموذج بناء المعرفة المشتركة في تحصيل طلاب الصف الثاني المتوسط وكفاءتهم الرياضية
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Publication Date
Mon Nov 19 2018
Journal Name
Arab Science Heritage Journal
دور دور( أبي القاسم قائم مقام )في القضاء على المتنافسين على العرش وتنصيب محمد ميرزا شاهاً على إيران
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  Abu Al- Qasim Qa ,im Maqam is famous figure in political life of lranian; The life of Abu Al- Qasim Qa ,im Maqam is full of incidents and conflicts in the period of the expansion of foreign influence in lran Abu Al- Qasim Qa ,im Maqam has an important role in the history of Iran Modern political considered him one of the most prominent leaders to the unified Arabian nationalistic liberating Abu Al- Qasim Qa ,im Maqam   raised in the history of the Qajar .

 

 

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Publication Date
Fri Jun 30 2023
Journal Name
Modern Sport
اثر تمرينات خاصة بأستخدام جهاز المدافع الضوئي المصمم في تنمية بعض القدرات البدنية والاداء المهاري المركب لدى لاعبي كرة اليد
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اتجهت دول العالم الى تسخير جميع الإمكانيات والخبرات والعلوم من اجل الوصول الى مستويات متقدمة في الرياضات المختلفة ويهدف التدريب الرياضي إلى إعداد اللاعبين إعدادا جيدا تكمن مشكلة البحث من خلال خبرة الباحثتان الميدانية ومتابعة تدريبات لاعبي المدرسة التخصصية كرة اليد فقد لوحظ هناك ضعف واضح في الأداء المهاري ولابد من تطوير أوجه الضعف لتحقيق مستوى انجاز افضل . ويهدف البحث اعداد تمرينات خاصة بأستخدام جهاز ا

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