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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
Wed May 01 2019
Journal Name
Journal Of The College Of Education For Women
The Complex Relationship Between Darwinism, Geopolitics and Geographic Colonization Research the Relationship Between Geopolitics and Ethnography
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Research on geopolitical and geopolitical studies relates to a range of sciences that can be called auxiliary sciences, such as political science, international relations in particular, and history, but their focus is rarely on science and ethnography

That the issues and problems of the world today has become so large and complex that does not allow a specific field or knowledge to solve one of the need for the newly known knowledge integration (geopolitics and geopolitics) in particular to move towards cognitive integration to understand many of the problems and global issues that faced The importance of this study comes to clarify the relationship between Darwinism, geopolitics and geopolitics. The geopolitics in modern terms d

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Cost technique based on ABCII specifications and its effect in the Implementation of contracting contracts: Applied research in Al-Mansour general company for construction contracting
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The problem of research was to identify after the use of cost technology based on specifications in the validity of determining and measuring the costs of the implementation of contracting, by applying to al-Mansour General Construction Contracting Company as an appropriate alternative to the traditional costing system currently adopted, which is characterized by many shortcomings and weaknesses Which has been reflected in the validity and integrity of the calculations. To solve this problem, the research was based on the premise that: (The application of cost technology based on specifications will result in calculating the cost of the product according to the specification required by the customer, to meet his wishes properly and witho

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Tolerance and its impact on building society
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Tolerance and its impact on building society

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Publication Date
Mon Jun 01 2020
Journal Name
Journal Of The College Of Languages (jcl)
Structural-Semantic and Stylistic Characteristics of the New Idioms in Russian Language: Структурно-семантическая и стилистическая характеристика новых фразеологизмов русского языка
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This study is dedicated to one of the most difficult topics in Russian - this is the science of idioms. A feature of the Russian speech application in recent decades has been the effective change in the lexical composition of the Russian language. This article illustrates the semantic, grammatical and stylistic structural characteristics of the linguistic units that appeared in Russian at the end of the 20th century - the beginning of the twenty-first century. This work defines these terms : terminology, linguistic unity, and terms that are used as synonyms. In this research , we will adhere to the conciliatory view of the problem and include not only the terminology in the language units, but also the terminological compositions, saying

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Publication Date
Tue Oct 08 2002
Journal Name
Iraqi Journal Of Laser
Study of Laser Propagation Parameters in the Underdense Plasma Region Using a Two Dimensional Simulation Code
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The propagation of laser beam in the underdense deuterium plasma has been studied via computer simulation using the fluid model. An appropriate computer code “HEATER” has been modified and is used for this purpose. The propagation is taken to be in a cylindrical symmetric medium. Different laser wavelengths (1 = 10.6 m, 2 = 1.06 m, and 3 = 0.53 m) with a Gaussian pulse type and 15 ns pulse widths have been considered. Absorption energy and laser flux have been calculated for different plasma and laser parameters. The absorbed laser energy showed maximum for  = 0.53 m. This high absorbitivity was inferred to the effect of the pondermotive force.

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Publication Date
Sat Jul 18 2020
Journal Name
College Of Islamic Sciences
Facilitating Tributaries (Supporters) in the Differences between Al Dhadhiya and Al Dhaiya": Dhadhiya and Al Dhaiya"
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   الضاد والظاء موطن تفرد العربية وفخرها ، الفت فيهما العشرات والعشرات من المصنفات الثرّة لكثرة ذرائع تلابسهما والخلط بينهما ، فهما متشابهان في هيكل البناء ، وإخراجهما متداخل على اللسان ، وألفاظهما متناظرة برحابة في الإملاء ، فضلاعن  اشكالهما  إلى حدّ الآن ، مما حثني على التفكير في وسائل تسهل المطروح وتمد جسراً بين أجزائه عسى أن تدنو قطافه في دفع الشبهة ومواراتها ، فتحصلت لي امور ادرتها بكلمتين مف

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Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
The effect of the Doping with Cobalt Transition Metal on the Dielectric and Structural Properties of Fe<sub>0.5</sub>Co<sub>x</sub>Mg<sub>0.95-x</sub>O Nanoparticles Synthesized by Sol-Gel Assisted Auto-Combustion
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Abstract<p>The compound Fe<sub>0.5</sub>Co<sub>x</sub>Mg<sub>0.95-x</sub>O where (x= 0.025, 0.05, 0.075, 0.1) was prepared via the sol-gel technique. The crystalline nature of magnesium oxide was studied by X-ray powder diffraction (XRD) analysis, and the size of the sample crystals, ranging between (16.91-19.62nm), increased, while the lattice constant within the band (0.5337-0.4738 nm) decreased with increasing the cobalt concentration. The morphology of the specimens was studied by scanning electron microscopy (SEM) which shows images forming spherical granules in addition to the presence of interconnected chips. The presence of the elements involved in the super</p> ... Show More
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Publication Date
Sun Jan 01 2006
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
التقدير الضريبي الذاتي بين حسن الاختيار وسوء التطبيق
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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
The Role Tourism in achieving Economic Development in Iraq (1990 – 2015)
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Abstract

       Tourism is one of the essential economic fields of many countries, both developed and developing. The social plays a greater role in the continuous awareness of a tourist culture based on the need to attract tourists continuously. the tourism heritage and state-owned tourism are the main factors in attracting more tourists. The interest in this strategic sector makes the country the first and most active framework in the development of appropriate mechanisms for investment in this sector, all within the framework of sustainable development of society through the rational use of resources obtained by various bodies in the implementation of seve

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Publication Date
Wed Oct 31 2018
Journal Name
Iraqi Journal Of Science
The Study the correlation between Human Chorionic Gonadotropin Hormone and Some Biochemical Parameters in Iraqi Women with Pregnancy-Induced Hypertension
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Pregnancy-induced hypertension (PIH) is a major pregnancy complication that causes pregnant women mortality. Here, we had scrutinized the correlation between serum levels of -hCG and biochemical parameters in PIH. Serum samples were collected from eighty Iraqi women (forty women with pregnancy-induced hypertension as patients group, twenty normotensive pregnant women as a positive control, and twenty normotensive non-pregnant women as a negative control) all groups were diagnosed clinically. All -hCG hormone level was measured for all studied groups, also serum uric acid, albumin, and total protein levels were measured as biochemical parameters. Data analysis showed that serum level of -hCG hormone was significant increase (p≤

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