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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 Jan 30 2022
Journal Name
Arab Science Heritage Journal
القيم الاخلاقية في الاعمال الوظيفية من خلال الآيات القرآنية
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God Almighty sent down the Noble Qur’an to guide people in all areas of their lives, including the field of functional business.

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Publication Date
Fri Dec 01 2023
Journal Name
Political Sciences Journal
Class consciousness in the contemporary Marxist political thought (selected models)
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Class consciousness represents its highest stage in the contemporary Marxist thought of Rosa Luxemburg and Antonio Gramsci, not just a reflection of reality, but rather a dialectical form through the reflection of consciousness on reality and its reproduction. The superiority over the infrastructure (historical materialism) promised the revolutionary class consciousness to be achieved spontaneously, and the seeds of a breakthrough are mass strikes, denying the role of the party to organize this awareness, limiting its role to the interconnection between classes, emphasizing the role of socialist democracy as a conscious vanguard for organizing spontaneity, struggle, and developing awareness during the revolutionary process and the leader

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Turkish water projects in the Tigris and Euphrates .. Goals and intentions
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Turkey Consider Tigris and Euphrates rivers as a national rivers, and not an a International rivers, so that . It insists on its absolute sovereignty on that resources. The block ( levee ) which Turkey established should not create International problems.

The All International agreements and laws in this sect warrant the rights of all the states that located in river stream to use it without any consider to the regional absolute right.

During the 1980s, Turkey construct water projects, started with GAP, project which is one of the greatest project in the world, in spite of the plane of construct of the keep an levee on the Euphrates was pre of that project. The

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Publication Date
Sun Mar 15 2020
Journal Name
Al-academy
Expressive Discourse in the Rural Singing Form: وليد حسن الجـــــــابري
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The expressive discourse, in the form of the rural singing, is considered one of the interactive framework and the metaphorical dialogues in creating the aesthetic climate that connects the circles of its basic elements, singing, playing music, expression, costumes, sham movements and so forth.  

     The rhetorical language in this field includes all those parts and turns them into an integrated idea within the culture of the musical science, specifically the heart of the rural singing. This research dealt with a number of topics of relevance in the expressive discourse for the form of the rural singing. The first chapter consists of the methodological framework of the research, represented by the r

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Publication Date
Sun Apr 06 2014
Journal Name
Journal Of Educational And Psychological Researches
الكفاية في التعامل مع الضغوط لدى المراهقون العراقيين والجزائريين
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 This study tested the impact of region and gender on adolescents 'stress perceptions and coping styles. A total sample of 650 adolescents (5 9.4% female) from 2 countries (Iraq - Algeria). Samples of n = 325 were drawn from each country completed questionnaires on stress and coping behaviors in four domains (school, parents, peer, and future). Results revealed that levels of perceived stressfulness of issues in different domains were universally similar among adolescents from the two countries. School-related stress received the highest rankings, Parent- , future-, peer-related stress, ranked (second, third, and fourth) respectively. Differences emerged with respect to coping style depending on region and gender. Coping sty

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Publication Date
Wed Oct 09 2019
Journal Name
Journal Of The College Of Education For Women
Naber and toning in the modern Arab poetry Mahmoud Darwish, a model
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Naber and toning in the modern Arab poetry Mahmoud Darwish, a model

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Publication Date
Mon Feb 01 2016
Journal Name
Al-academy
Formal Diversity in Altasweed plates hand writing: أشرف كامل عبدالامير
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Targeted research to study variations formalism in the paintings of the scratch -linear , and through surveys carried out by the researcher , found and to his knowledge that the study did not address the researchers before, this researcher found rationale in the study of plates scratch and identify variations of design in it. , Which included the first chapter of the research problem in question the following: What morphological variations in the paintings of the scratch -linear ?In order to reach solutions to this problem and to achieve results so research aims to identify the characteristics of the scratch for paintings , and design fundamentals and relationships , which are identified by the researcher Balentajat completed in all of I

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Publication Date
Wed Jun 01 2022
Journal Name
Journal Of The College Of Languages (jcl)
The Existential Dilemma as a Philosophical Problem in The Beggar by Naguib Mahfouz
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     The Beggar (1965) is a story of isolation and depression which is written by the Egyptian novelist Naguib Mahfouz who is considered the father of Arabic Literature in the modern era. Specifically, he refers in his great novel called The Beggar that the man unable to achieve psychological revival after Nasser’s revolution, the man sacrificed his own job and his family for a desire that increases his feelings of alienation and depression which leads him to an emotional outcry against the indifferent. The main aim of the study highlights the concept of existential dilemma as a philosophical problem and personality crisis by the protagonist of The Beggar novel, Omer Al-Hamzawi who had acc

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Publication Date
Tue Oct 06 2020
Journal Name
College Of Islamic Sciences
Presence and non-existence in Arabic ontological discourse are contemporary Pragmatic reading
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Mental systems in ontological discourse turned into deliberative systems, derived from the non-coordinated thought that motivated ontological discourse, as an incomplete thought, after it became close to reason; Between creation and prevention, between reasoning and creation, between submission and ambition, the result of an interconnected entity that slays one another from one another, and intersects with one another, to produce a special pattern each time, completely different from its predecessor or to provide a path for the coordination of others, which is outside the linguistic event, or part From it, signs and marks, produced to a large extent M., and united the signs; to return again in a circular and rotational movement to produc

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Publication Date
Sun Jan 01 2006
Journal Name
Journal Of The College Of Languages (jcl)
Analyse der Hauptgestalten in Wielands Roman Geschichte des Agathon
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Wielands Hauptwerk die Geschichte des Agathon (1766/73,1794) ist

der wichtigste Roman der Aufklärungsepoche (1720-1785). Die Verlegung der

Handlung in die Antike widerspiegelt die kulturelle Blüte der vorbildhaften Zeit

zwischen 5. und 4. Jhd. v. Chr.

Beim Lesen des Romans findet man unzählige (über 70) Namen aus der

Antike; von Herrschern, Strategen, Philosophen, Dichtern, Künstlern . . . etc,

woüber man unbedingt informiert werden muss, um deren Zusammenhang in der

Geschichte zu verstehen. Vorübergehend erwähnte Personennamen gibt Wieland

meistens als Beispiel für eine Situation oder ein Verhalten. Dies gab mir den

Anstoß, die wichtigsten Figuren

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