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
Research Summary
The doctrine of belief in the Last Day is one of the pillars of faith, and the doctrine of resurrection and reckoning are part of this day.
Belief in the Last Day puts a person in constant control over himself, as this control creates in this person happiness and a decent life, and he renounces the world and turns away from all vices and adorns all virtues.
On the other hand, we find that the person who does not believe in this day does not stand before his eyes anything that prevents him from doing injustices and corruption in the land. The doctrine of belief in the Last Day alone is
... Show MoreJean-Paul Sartre est la figure principale de l’existentialisme au XXe siècle et spécialement à partir des années cinquante. En partant du travail dans les lycées dans les années trente comme professeur de philosophie, passant par la guerre qui l’obligeait à rester comme témoin passif jusqu’à de l’après guerre avec la naissance de l’existentialisme, Sartre déploie tous ses efforts pour une référence intellectuelle majeure sur tous les fronts: littéraire, philosophique et politique. Dans tous ses livres Sartre aborde le statut de la littérature des idées et de l’écrivain dans la société. Il apparait comme un réactionnaire qui cherche à « régler ses comptes avec le milieu bourgeois dans leq
... Show MoreThe humanize appeared in Arabic poetry before Islam and it was not limited with on sensations but it even included the morals
عاش البيروني في القرن الرابع الهجري الذي كان يمثل مثاراً للصراعات السياسية والفكرية، ومن خلال هذه الأوضاع المتأزمة برز البيروني كعلم من اعلام هذا القرن، ومن أبرز مفكري الحضارة العربية الاسلامية فنجده كتب في الرياضيات
The study of the concepts of "democracy" and "human rights" and their impact on development, has taken a prominent place in the context of general political and cultural concerns, or in specialized studies even though researchers and scholars do not agree on defining the concepts: Democracy, Human Rights, Development or deriving a global definition hindering them, and that because of the importance of this topic, which proceeds from a number of considerations standing in the forefront, of which:
First: What the world witnesses today in the first decade of this century of consecration of the unipolar theory, trying to give its concepts and perceptions through the law ((excessive force)) to the power of international
... Show Moreتتسارع التحولات السياسية في العصر الحديث، وتتزايد التحديات التي تواجه المجتمعات، حيث يظهر التطرف كظاهرة تهدد أمن الدول واستقرارها، وتعد الإصلاحات السياسية خطوة حيوية نحو تحقيق تنمية مستدامة وتحقيق التوازن في المجتمعات. أذ يهدف هذا البحث إلى استكشاف وتحليل دور الأصلاح السياسي كآلية فعالة في مكافحة ظاهرة التطرف. وطالما أن الدول في المنطقة العربية تعاني من التسلط والأستبداد وغياب دور المؤسسات السياسية الفعل
... Show MoreThe aesthetic dimension in popular subjects is one of the important topics in the history and culture of peoples, as it is the vessel from which their faith, traditions, original values, language, ideas, practices and way of life are derived, which expresses their culture and national identity, and it is the bridge of communication between generations throughout the ages.
It is one of the main pillars in the process of development and development, and popular subjects have special images related to real daily life, and they are the best source for man to narrate through him in his portrayal of daily life in general, and for the artist in particular, who is part of this daily life and its vocabulary, as he interacts with it so that
... Show MoreBooks of plans are a type of writing in Islamic history , its a type of work whose authors have strived to serve as a comprehensive historical encyclopedia, and they focused most of their attention on highlighting the various aspects of the history of Egypt
Experts of Psychology and education emphasized that childhood is one of the most important stages in the formation of human personality, and the most influential in his public life, especially the stage in which he lives within his family, which must provide him with the requirements of healthy growth of physical, emotional, moral and social. Emotional-social connection of the child to his family, is especially important in determining the characteristics of his social character, in accordance with the norms and values prevailing in society. This requires the child to be cared for and cared for, and to deal with him in a healthy social manner. So as to achieve positive growth and harmony in the process of social control in internal
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Alienation, and Westernization and away, whether forcibly sense exile or voluntary in the sense of migration, it will generate nostalgia, and a sense of overwhelming homesickness spatial or alienation spiritual (emotional) and perhaps alienation resulting from exile or forced deportation by the authority