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
The subject of the tagged research (becoming and integration of the film in postmodern cinema) is summarized by studying the transformations and complementarity of the film in light of the emergence of the concern of postmodernism. Then the need for it, as well as the objectives of the research and clarify its limits, as well as its importance. Then the transition to the theoretical framework, which included two sections, the first topic was entitled: Postmodern Cinema Formation and Completion, while the second topic was entitled: Paradox in Postmodern Film.
After completing the theoretical aspect, the research concluded with a number of theoretical framework indicators that were adopted as a tool for analyzing the sample, then th
... Show MoreThe road networks is considered to be one of the determinants that controls to specify the areas of human activities, which it depend on to specify the arrival cost , in addition it is useful to achieve the connectivity for interaction and human activities , and shorten the distance and time between the population and places of service. The density of the road network in any space directly affected by the density of population and the type of economic activities and administrative functions performed by the space. On this basis, the subject of this study is reflected in the quantitative analysis of the roads network in the Governorate of Karbala. The study consists the quantitative analysis for the roads network and the Urban Nodes in th
... Show MoreSomal is considered one of the unstable and restless African Arabian country in
comparison with other Arabian. It has been exposed to division and separation by
European colonization process that worked hardly on dividing this country according to
Berlin conference (1884-1885). Even after obtaining its independence during the sixties
and being led by civilian organizations which were unable to solve the problems of
Somalian society after obtaining the independence.
Somal continued its suffering even after the military rule under the leadership of
Mohammed Sayad Beree.
During Beree's rule, Somal suffered from the War with Ethiopia, as well as it
witnessed an economical Crisis. It suffered also from the tribal po
The social support is considered one of the most important constituents of
society and the one which can ensure its unity.
The resources of social support are different accordind to the variety and
the multiplication of the net – work of the social relationships that are
established among the individuals. The importance of this variable is evident
in the emolional adaptation and the mental health as well as its role in mitigating of the illness threating and in accelerating the recovery. social support can enhance the individuals ability to tolerate and face the emotional
and physical problems in the time of cris and stressful life conditions.
The most important results are shown as follows :
1- It was
The importance of the heritage of the Iraqi heavy symbolism and connotations where contacted habits rights and beliefs from antiquity to the present, in addition to being represented with data aesthetic it is an expression philosophical concepts associated implications incentives cultural aesthetic of the content of the intellectual including contents of semantics and symbols and the dimensions of the meanings Sayings , to turn form a legacy popularly moving window to communicate worth studying its details and search function on the character and identity and origins . Where have emerged in recent years, a phenomenon characterized by inventing new designs by modernist styles that have entered into technical system design and effectivenes
... Show Moreيركز البحث على قصائد ماكسيمس للشاعر جارلس اولسن.تعتبر هذه القصائد ابداع غير تقليدي ونادر حيث استطاع الشاعر من خلالها ان ياخذ القارىء في عمليه مستمرة لشخصية واحدة في مكان واحد وهو جلوسستر.ان قصائد ماكسيمس مقسمة الى ثلاث مجلدات تقرأ كقصيدة واحدة . تقرأ هذه السلسلة من القصائد بسياق شخصي وسياسي ووجداني. تركز الدراسة على فكرة الوقت والمكان حيث تظهر القصائد بانوراما من المناظر الطبيعية والاشخاص والنماذج بصوره مس
... Show Moreاشكالية الطائفية السياسية في العراق بين الاستمرارية والانكفائية
The current research aims to highlight the role of social networking sites in the dissemination of scientific knowledge and the importance of their use by researchers, and the researcher relied on the descriptive approach and the survey method. Among the data collection tools are the questionnaire and paper and electronic sources. Among the most important results that the research came out with: The number of the subscribers’ sites was (14) sites, and the most used social sites for receiving and Disseminating Scientific knowledge are: Facebook, Telegram, WhatsApp, Viber, Messenger and YouTube. All respondents receive tacit knowledge (Exchange of Messages and News) through social networking sites, and few of them do not receive explicit kn
... Show MoreAL Sheikh Abdul Qadir Al Gilani is one of the famous Mysticists (sufi). He was known in his literary eloquent and rhetoric speeches. These speeches was cover both the poetry and prose. Also it was in the fields of preaching, soliloquy and maqamat.
This paper deals with the nations of British American Struggle in Caribbean. It
explains British Navy attitude of American expansion in Caribbean. Then continuation of
American expansion in the same place and Britain failure to limit it. This paper high lights the
beginning of acceptance between Britain's and United state, especially after British
submission to United States in Caribbean. Then we study the Anglo – American harmony and
the affection on the Anglo – American relation.
This paper concludes that American influences in Americans which is a truth.