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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
Sun Jul 01 2018
Journal Name
قضايا سياسية
نظرية النخبة في الفكر السياسي الغربي المعاصر
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تعد 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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Publication Date
Tue Sep 27 2022
Journal Name
Arab Science Heritage Journal
آيات الظل في القرآن الكريم ( دراسة موضوعية )
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The Holy Qur’an is considered the miracle of God Almighty on earth, that will remain until the Hour of Resurrection, in which are evidences of His Power, Glory be to Him, and its verses are extremely perfect in miraculousness, including the shadow verses in the Holy Qur’an

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Publication Date
Tue Dec 01 2020
Journal Name
مجلة كامبريدج للبحوث العلمية
انعدام اثر العقد دراسة في القانون الفرنسي
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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 .

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
Politics in Harold Pinter's One for the Road
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Pinter's play One for the Road (1984) is considered one of his important plays because
it focuses on political issues, which he has not presented overtly before. Generally speaking,
Pinter's early plays describe man's existential fear of an unnamed danger which might be
represented by an intruder who invades the characters' solitude , threatens their peace, and
brings their hidden fears to the surface. Pinter began to write political plays as a result of his
political attitudes and his involvement in political activities over the last three decades.
Pinter's One for the Road deals with the oppressive and authoritarian operations of
state power. This play and Pinter's political plays which followed it, like Mountain

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Publication Date
Thu Dec 15 2022
Journal Name
Alustath Journal For Human And Social Sciences
شموع في بابل: رحلة دنيس لفرتوف الروحية
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خصتظهر اعمال دنيس لفرتوف (1923-1997) ميلها بوضوح الى وصف القضايا الدينية، إذ تشير الصور الدينية في اعمالها اما الى قناعة عميقة بوجود اله،او انه مجرد وصف لعجائب عالم ماوراء الطبيعة ،بالرغم ةيرعشلااهتعومجمنالااةينيدلاتاراعشلانمريثكلايوحتاهلامعانانم"شموع في بابل" اخذت مسار اخر.حيث انها تعطي وصف و اضح الى الطريقة التي اتبعتها الشاعرة في رحلها الروحية الطويلة والتي تشبه رحلة الشاعر نوجبنيان في "رحلة الحاج"(1678 )في و

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Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Editorial: Current advances in anti-infective strategies
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Infectious diseases pose a global challenge, necessitating an exploration of novel methodologies for diagnostics and treatments. Since the onset of the most recent pandemic, COVID-19, which was initially identified as a worldwide health crisis, numerous countries experienced profound disruptions in their healthcare systems. To combat the spread of the COVID-19 pandemic, governments across the globe have mobilized significant efforts and resources to develop treatments and vaccines. Researchers have put forth a multitude of approaches for COVID-19 detection, treatment protocols, and vaccine development, including groundbreaking mRNA technology, among others.

This matter represents not only a scientific endeavor but also an essenti

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Publication Date
Thu Apr 17 2025
Journal Name
مجلة العلوم الاساسية
التشكيل الموسيقي في شعر نهار بن توسعه
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Publication Date
Thu May 18 2023
Journal Name
College Of Islamic Sciences
Borrowing in a diwan Moon Tree for Nazik Angels
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The moon tree, the lover of the night, cholera, the sea changes its colors are poetic products left by the pioneer of free poetry, as many have called her. She used to write poetry and publish it in magazines and newspapers until she published it with collections that came into existence from an early age. Several factors helped her in that that contributed to the formation of her personality and the maturity of her talent, including factors Family, including environmental, and psychological, until she later became the focus of attention of many, so she became taught in the universities of London, and students stood by her method of writing free poetry, this poetic color that Badr Shaker Al-Sayyab participated in pioneering. Whoever exam

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Publication Date
Tue Jan 01 2013
Journal Name
Journal Of The College Of Languages (jcl)
Использование Лексики в современном языке СМИ (В политических текстах)
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Современные исследователи газетного речи много пишу об активном использовании разговорной и даже разговорно-сниженной, жаргонной лексики в общественно-политической публицистике. Это вызвано тем, что «…в силу того контраста, который невольно возникает при соприкосновении разговорных элементов с привычно книжными словами и построениями языка газеты, они были сразу осмыслены как сильное средство созд

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Straight Iats in Holly Qura
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Thank for Allah lord of worlds and peace be upon his messenger last one of them Muhammad
and his followers.
The honored thing which the searcher can present to serve the holly quran and all its sciences
in their searching and composing .
The straight is the order of Allah is great goal and elite target in this life and every Muslim
should follow and aim to get it and from the mercy of Allah to us he ordered us to follow it
and he showed to us how to and to obey him and showed the way to it as was mentioned in
the Quarn ( this is my straight way so you follow it and do not follow other ways ) and the importance of straight he ordered the prophet peace be upon him to catch the right and
straight and warned us f

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