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Disclosure of deferred taxes according to IAS-12: بحث تطبيقي في الهيئة العامة للضرائب قسم الشركات
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The research aims to clarify the importance of adoption of International Accounting  Standard No. (12) "Income Taxes" as a tool for the measurement and disclosure of income taxes in the financial statements، and how to deal with the differences that arise as a result of difference in net profit accounting for net tax profit ،The problem of the research focused on the disparity between the income tax estimate in Iraq in accordance with the accounting standards and financial reporting and assessment of income tax in accordance with the tax laws and legislation, this discrepancy has led to the emergence of differences between accounting profit and tax profit (temporary differences and permanent differences) and these differences of which affect the estimate tax in subsequent years, a temporary differences but the differences, the study has  shown that the process of the Iraqi Investment Bank deferred tax liabilities arising from temporary differences by (313 833 600) for the years (2011).The research has concluded a set of  conclusions, including that set off the tax assets and liabilities as permitted by the standard underconsideration was compatible with the principle of revenue expenses interview, in addition to a set of recommendations which included the need to amend the tax Iraqi law and make it compatible with international and local standards requirement

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Publication Date
Tue Dec 19 2023
Journal Name
المجلة العراقية للعلوم السياسية
دور الفواعل من غير الدول في النظام العالمي
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ينطبق مصطلح الفاعلين من غير الدول على جميع القوى أو المنظمات أو الجهات التي لا تؤسسها الدولة ولا تكون طرفاً فيها، ولها هويتها الخاصة، وتتمتع بإستقلال تام عن تمويل ومراقبة الحكومات، وتمتلك مواردها الخاصة التي تضمن لها تحقيق أهدافها في البيئة التي تنشط فيها. إن الفواعل من غير الدول بوصفها كيانات إجتماعية أو إقتصادية غير حكومية ، قد جاءت نتيجة التحول الحاصل في بنية النظام الدولي والسياسة الدولية بإتجاه النظام

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Publication Date
Thu Dec 27 2018
Journal Name
Arab Science Heritage Journal
جهود علماء مملكة غرناطة الاندلسية في الشعر التعليمي
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  نالت الحياة الادبية في مملكة غرناطة الاندلسية حظاً كبيراً 

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Publication Date
Fri Sep 30 2022
Journal Name
College Of Islamic Sciences
Whoever Abu Dawood said about him is weak in his Sunan
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Abstract

The research was limited to those whom Imam Abu Dawood

described in his Sunan as weak, so this research does not include

narrators who carried descriptions indicating weakness such as

ignorance or others, nor does it include hadiths that the Imam

described as weak.

The number of narrators whom Imam Abu Dawood described as

weak has reached six narrators, and my methodology was to

mention the words of Imam Abu Dawood, then transfer the

sayings of other advanced scholars, as well as the sayings of

Imam Abu Dawood in his other books, if any, to show the extent

of compatibility between these sayings.

I have reached the following resul

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Functional displacement in Islamic ceramics: محمد جاسم العبيدي
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The art of Islamic ceramics is considered one of the main pillars of the art of ceramics in the plastic arts, as his knowledge of what is presented in the Islamic arts intertwined in a special way. And the Islamic ceramics are indications of fertility and the rekindling of religious ties, controversy over them, and interpretation as additions to their vocabulary. Studies in the plastic arts began to empty the knowledge towards this direction, especially its relationship to the Arabic calligraphy and specifically the Islamic decoration, which derived the first aesthetic values from calling the artist Muslim pottery and potters to inviting the Arabic letter and Islamic decoration to indicate within the theory of "displacement" the aestheti

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Publication Date
Sun Sep 30 2012
Journal Name
College Of Islamic Sciences
Private legal defense push Al-Sael in Islamic jurisprudence
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Praise be to God, Lord of the worlds, and prayers and peace be upon our Prophet Muhammad and his family and companions. And after:
     For one of the greatest blessings of God Almighty upon us is the blessing of Islam, which brought people from darkness to light and from injustice and fear to security, justice, stability, and the preservation of blood, symptoms, rights, and sacrifices, because pride, strength, and dignity are what God chose and pleases His servants - namely - adherence to the Islamic religion, and in light of This must be said that the private legal defense (pushing the person) with its Islamic provisions and legislations is one of the great aspects that guarantees the establishment of a safe

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Publication Date
Thu Dec 28 2023
Journal Name
Al–bahith Al–a'alami
Digital Interactive Elements in The Twitter Platform: An Analytical Study
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The primary issue addressed in this research revolves around identifying the interactive elements provided by the Twitter platform and understanding their utilization by digital newspapers with official accounts. These newspapers broadcast content in line with their policies. This study is classified within descriptive research that employed a survey method and content analysis tool. The methodology relies on the "how was it said?" approach to categorize the analysis. The research yielded the following results:
Twitter utilized numerous interactive elements for disseminating tweets, which include "text, branching links, hashtags, digital images, digital videos, digital audio, and digital polls." However, thes

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Publication Date
Wed Dec 19 2018
Journal Name
Arab Science Heritage Journal
فلسفة فلسفة اللغة و أثرها في الإعجاز القرآني
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Praise be to God, prayer and peace upon our master Muhammad the Messenger of Allah peace be upon him mercy, gift, and grace, and rendered his family and the good righteous is followed until the Day of Judgment. After: The Koran

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Publication Date
Wed Jan 09 2019
Journal Name
Journal Of The College Of Education For Women
Time paradox in the Iraqi feminist novel (2003 – 2013)
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This paper deals with novels for group of Iraqi Women novelists published in the time period 2003 – 2013, and the functioning of temporal anomalies in the Iraqi Women's narrative.
In general, the novel contains structural elements such as: the characters, events and the places, these elements must be collected by an artist creating a complete work of fiction. However the time dominates the other elements through progression and regaining called Time paradox, it has a modern critical importance because of its impact in highlighting of political, social and cultural events that make up the fictional environment which cast a shadow over other techniques. And that it is clear in the course of the narrative.

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Publication Date
Sat Jun 06 2020
Journal Name
Journal Of The College Of Education For Women
The Tribal Power in Contemporary Iraq: A Sociological Analysis
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This is an empirical investigation of the tribal power in Iraq and its consequences on the socio-political system. A theoretical background concerning thestate kinship, tribe and tribal involvement in politics has been displayed with example of tribal power over people within the social context. Socio-anthropological method of data collection has been used, including a semi-structured interview with a sample of 120 correspondents. The outcome revealed that the feeble and corrupted state (government) play a vital role in encouraging the tribe to be dominant. The people of Iraq are clinging to the tribe regardless of whether they believe in it or not. Although they are aware that the tribe is a pre-state organisation and marred shape of ci

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Publication Date
Mon Jun 12 2017
Journal Name
Arab Science Heritage Journal
الوطن والدولة في فكر السيد محمد بحر العلوم
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