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 research deals with an important detail of the joints of the film industry and television drama, which is the expression and aesthetic of the long shot, after being popularized by some directors, and that the long shot has been employed since the beginning of the cinema. But the research addresses the contemporary film and how the long shot worked. The researcher identified her goal in identifying the aesthetic and expressive of the long shot in the contemporary film, and then defined the term of the shot and the long shot.
The theoretical framework was based on two topics: the first (aesthetic and artistic expression in cinema) and the second (the long shot and the state of its construction). The researcher then chose LA LA LAND
The study of the Baghdad personalities is an important issue because the owners of these personalities usually belong to the elite, which play a distinct role in the development of any society in all political, economic, social and cultural fields. These include the study of the personal personality of Father Anastas Marie Carmeli to highlight many aspects of personality And his clear fingerprints on the movement of society in the field of culture and thought
That Karamli's efforts in the field of language, literature and history made him one of the most prominent pioneers of Renaissance late in the history of modern Iraq
Addressed the problem of the research is marked (experimentation in caves fee) concept and its role in experimentation deviate Display Num formal charges caves. The search came in four sections: general framework for research and identified the research problem and the need for him. With an indication of the importance of his presence. Then specify the search for the goals of (revealed the nature and role of experimentation in determining the nature of Manifesting fee documented on the walls of caves), followed by the establishment of the three search limits (objectivity, the temporal and spatial) were then determine the terms related to the title. Then provide the theoretical framework and indicators that resulted from academic theorizi
... Show Moreإدارة المخاطر في الوحدات الإقتصادية الصناعية بإستعمال مخطط باريتو
ملامح من فكرة القانون الطبيعي في حضارة العراق القديم
Theater is a renewed art until this moment, and it does not stray from its components from life and its spaces in general, but rather is derived from them according to characteristics and directions intended to differ based on finding other, more effective solutions, Therefore, the research entitled (Extractive treatments of the space between tradition and contrast in contemporary theater) consists of four chapters. The first chapter came under the title (the methodological framework). Where he dealt with the research problem and then the importance of the research and the goal of the research as well as the objective, temporal and spatial limits of the research, In addition to defining the terminology and then finding the procedural ter
... Show MoreThe family is e Social first come into contact with filial friction direct and continuing as is the social environment the first to grow the patterns of socialization that make up the life of the individual in the future , especially in forming the personality of both social and cultural , the family's work to lay the foundations of standards called the system value , which is ( religious teachings - customs - traditions - norms ) and is on its way interaction values between family members as well as the transfer of expertise , knowledge and models of behavioral by parents to their children , which will be in accordance with the type of interactions and social relations is also affected dev
... Show MoreThe organization and development of the irrigation system and agrarian reform in Iraq had an impact on the diversity of its methods and uses.