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
in his Diwan, and standing on them, and determines This study dealt with the lexical and semantic fields in the sentimental poems in Walid Hussein's Diwan (I do not desire to whisper the question) that the classification
Quran is a basic reference of production it is as a source to all sciences, Ayat of Quran would mention the importance of benefits of animals. Quran contain full surrat named in animal names as Al-Baqara that is to clarify its benefits and importance in human’s life.
اشكالية النظرية في العلوم السياسية : مساهمة اولية
The Islamic art is filled with precious and holiness contents for what it carries of spiritual meanings represented by the Holy Quran, Hadith and texts which inspired the Calligrapher fertile imagination draw from it a wide space for holiness and spiritual expression with artistic explanation of aesthetic and decorative nature, its issuance pivots depended on decoration and calligraphy elements. The main elements which enriched the aesthetic and expressional side are the texts which used by the Calligraphers whom tried to be perfect and creative by presentation techniques and issuance treatments hold within the beauty of the shape and content. The most remarkable artistic achievements are honorable prophetic decoration for what it has of
... Show MorePhonological metathesis can be defined as an alternation in the normal sequence of two sounds under certain conditions. The present paper is intended to give a detailed synchronic description of phonological metathesis in Iraqi Arabic dialect. For data collection, the researchers have adopted two naturalistic techniques, viz., observation and notes taking. A synchronic analysis is carried out to provide some evidence that describe the sequential change of phonological metathesis in the dialect under investigation. Such sequential changes of metathesized sounds are presented and tabulated. The study concludes with the following finding that this process is not limited to cases where two consonant sounds are transposed, but three consonant
... Show Moreيهدف البحث الى استخدام بحوث العمليات في اتخاذ القرارات الادارية لما لها من اهمية في مواكبة التطورات الحاصلة في مجال استراتيجيات الاعمال ونظم المعلوماتية وإدارة المعرفة في القرن الحالي، إذ لم تعد الأساليب التقليدية في اتخاذ القرارات الإدارية مجدية بعد ظهور توجهات حديثة في الإدارة تركز على ضرورة الاعتماد على الأساليب الكمية كبحوث العمليات, وقد تطور استخدام بحوث العمليات في السنوات الماضية بشكل كبير وأصبحت أ
... Show MorePraise be to God, who is satisfied with Islam as our religion, “He opened a clear conquest for us,” and whoever works with us through the Shari’ah works and protects us. And that our master and Mawlana Muhammad His servant and Messenger is a prophet who has been merciful and compassionate. "
And after:
The occupation of Iraq and the accompanying bone events, and the following severe obstacles, resulted in a set of problems that require legitimate stances, and satisfactory answers, remove confusion and delusion, amid the clash of opinions and contradictions of jurisprudence. Work and application.
Among the difficult problems that surfaced in light of the new political developments on the land of Iraq: (the ruling on dealing
يعد العقد من اهم مصادر الالتزام كونه الوسيلة الفاعلة التي يمكن من خلالها المتعاقد التحقق من مصالحه واهدافه مادامت لا تتعارض مع النظام العام ، ومتى مانشأ صحيحاً وفقاً للاركان والشروط التي يتطلبها القانون اصبح ملزماً لكلا طرفيه ، بحيث يخضعان بموجبه لقوة العقد ، وقد لا ينعقد وفقاً للسياق السابق بسبب عدم استكماله لشروط صحته فينعدم اثره بين المتعاقدين او الغير ، وتلك هي فكرة البحث .
The study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing t
... Show Moreتعد ظاهرة النخبة من اهم الموضوعات التي يعنى بها دارسو العلوم السياسية، اذ تشكل هذه الظاهرة محور نشاطات الجماعة السياسية، وبالرغم من تباين النظريات المتعلقة بتفسير وجود هذه الظاهرة ونشأتها، فان هناك اتفاقا على ارتباط هذه الظاهرة بتوزيع القوة داخل المجتمع الانساني فبعد ان كانت هذه الكلمة )النخبة( تستخدم في القرن السابع عشر لوصف سلع ذات تفوق معين امتد استعمالها فيما بعد ليشمل الاشارة الى فئات اجتماعية متفوقة ك
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