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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
Fri Jan 31 2025
Journal Name
Al–bahith Al–a'alami
MOTIVES FOR STUDENTS TO BE EXPOSED TO EDUCATIONAL PROGRAMS ON TV CHANNELS (Iraqi educational channels as a model)
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The educational function of television is one of the basic functions in light of the technical development that included the specialized satellite channels in all its fields, including the educational field, as its role became parallel to the role of educational institutions. These studies are among the descriptive studies in terms of the type of study methodology that describes the phenomenon, interprets its and extract the results and relationships between the variables. The study sample was multistage (random and intentional) included the students of the sixth academic and literary preparatory stage in the city of Baghdad.
The study problem was summarized by the following main question:
( What are the motives for the exposure of

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Educational And Psychological Researches
مدى معرفة واستعمال تدريسيو اقسام الجغرافية في كليات التربية لتطبيقات التعليم الالكترونية
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Abstract The present research aims to know the range of Knowledge and the using of teachers of aerography department in colleges of Education to Applicant electronic Learning , So the Sample of the research reached (129) teacher, of the university of Boghdad and Al mustansiria who were chosen by using Randomly sample , and applauding questioner for these perpos that prepared by muhamed bn Ghazi Al Judi – and by using the T-test for one sample and person correlation formula as a statistical means. The research reached to the results which indicate that weakness knowledge and using the theachers of geographe department to the application electronic learning. And according this the researcher put some Recommendation and suggestions. 

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
Análisis de la traducción del relativo “QUE” en “la Barraca” al árabe
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The field of translation studies is full of different types of social, economic, political, and literary translations as well as other types related to the life of the human being which are several, but the translation of the grammatical aspects is considered one of the important tasks that both of the translator and interpreter have to take in consideration, so as to get an translation so perfect and so correct as much as possible. One of the grammatical aspects that we have to know how to be translated correctly is the relative pronouns. And it’s about the relative pronouns translation from Spanish to Arabic turns my research work.

      In this research, I will consider how to be translated the relat

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Publication Date
Thu Oct 25 2018
Journal Name
Journal Of Planner And Development
(تحليل القابليات الذاتية في القطاع الصناعي لتحقيق التنمية الإقليمية (مدخل تخطيطي استراتيجي
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Publication Date
Mon Sep 26 2022
Journal Name
جامعة بغداد/ كلية التربية للعلوم الصرفة - ابن الهيثم
مهارات التفكير المعرفي وعلاقته باليقظة العقلية لدى طلبة أقسام الرياضيات في كليات التربية
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Publication Date
Sun Sep 11 2022
Journal Name
جامعة بغداد/ كلية التربية للعلوم الصرفة - ابن الهيثم
التفكير التخيلي وعلاقته بالقراءة الستراتيجية والتحصيل في مادة الرياضيات لدى طلاب المرحلة الثانوية
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Publication Date
Mon Jul 26 2021
Journal Name
جامعة بغداد/ كلية التربية للعلوم الصرفة - ابن الهيثم
مهارات التفكير الجبري المتضمنة في كتاب الرياضيات للصف الثالث المتوسط وامتلاك الطلبة لها
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Publication Date
Tue Jul 11 2023
Journal Name
Journal Of Educational And Psychological Researches
A Sociocultural Perspective on Iraqi EFL Learners Reading Comprehension Development
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 Improving speaking skills of Iraqi EFL students was the main purpose of the current research. Thirty EFL students were selected as the research participants for achieving this aim. All students completed the pretest and then spent the next 25 weeks meeting for 90 minutes each to present their nine lectures, answer difficult questions, and get feedback on their use of language in context. Progressive-tests, posttests and delayed post-tests followed every three courses. The researcher utilized SPSS 22 to anal Analyze the data descriptively and inferentially after doing an ANOVA on repeated measurements. It has been shown that using the ideas of sociocultural theory in the classroom has an important and positive impact on students of

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Publication Date
Wed Mar 01 2017
Journal Name
كلية التربية الاساسية
رؤية مستقبلية للتطوير الإداري لكليات التربية في جامعة بغداد بأستخدام تكنولوجيا المعلومات والاتصالات
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إن التطور الهائل في منظومة تكنولوجيا المعلومات والاتصالات في العالم , أثر كثيراً في الجوانب الحياتية والاجتماعية والاقتصادية والسياسية والثقافية عامة والتربوية والتعليمية خاصة, إذ أصبح لها دور كبير في تسيير الكثير من الأمور. ولا بد من القول ان المؤسسات والمنظمات لا يمكن ان تنتقل من القرن العشرين الى القرن الحادي والعشرين إلا إذا أفادت من تكنولوجيا المعلومات والاتصالات, إذ توافر هذه التكنولوجيا الكثير من ال

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Publication Date
Fri Jan 31 2025
Journal Name
Lark Journal For Philosophy , Linguistics And Social Sciences
صورة المرأة العربية في المسرحية العبرية الحديثة – مسرحية " عبير " للكاتبة حاجيت يعاري انموذجا
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