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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
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Article Origin in international relations Peace or war, monetary Reviews
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The roots of international relations: peace or war: A critical review A great debate has taken place about international relations between scholars concerning peace and War .The concept of root is matched with that of exception. And the importance of the research lies in the ensuing results in the report about the legitimacy of war and the space it holds, so if the origin of international relation is war .the obstacles against it are going to decrease .and if the origin lies in peace then the dimension of its legitimacy will narrow. key words: international relation –peace-war. Résumé : L’Origine des relations internationales : guerre ou paix : révisions critiques L’origine des relations internationales entre guerre et paix, a s

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Publication Date
Mon Mar 25 2019
Journal Name
Al-academy
Motion Scenes Direction Treatment in TV Drama: عشتار حبيب
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The sense of motion generates a sense of the subject of action. The movement of the camera, the movement of actors, the movement of colors and lights, and other elements of the visual discourse, work together to enrich the image with a complete dynamic flow to reach the recipient. The research subject has been identified under the title "Motion Scenes Dramatic Treatment   in TV Drama".  The research is divided into an introduction and two theoretical sections in the theoretical framework:

The first section: The motion in TV drama in which the researcher dealt with the concept of motion and its types and the expressive and aesthetic role in television drama. The second section dealt with the elements of the visual a

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Publication Date
Sun Dec 10 2017
Journal Name
Al-academy
The important the drama dance in sporte iraqes theatre acting actor
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dance that reflect deferent sides from life human , in this search ensure for the causation can the expressionistic dancing be development acting actor in Iraqis theatre ? so this search concept of section one composed of the search problem  , and important  the search  and need it , aimed the search , lines search it composed of the lines time ,  place , and lines subject , and the searcher ended this section with practical terms .   Section tow – theatrical lines form that composed of part one the dance kinds: the expressionistic dancing, is very important in analyses the symbol .                     

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of The College Of Languages (jcl)
Colonization and Civilization in Aimé Cesaire’s A Tempest
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This study deals with the concepts of Colonialism and Civilization in Aimé Cesaire’s A Tempest. The concern of this study is to discuss how postcolonial writers are continually re-writing the Western canonical works as a reaction to the European cultural hegemony. The Western representations of the black are products of specific moments and developments in history and culture. A Tempest reflects a certain historical moment in the decolonization process.

A Tempest is analysed to reveal the counter literary strategy used by Aimé Cesaire, and to disclose the reasons why re-writing and writing back are considered as vital and inescapable tasks. Shakespeare’s The Tempest, which deals with the

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Publication Date
Wed Dec 20 2023
Journal Name
Arab Science Heritage Journal
إلرشادات النبوية في إستخدام أواني الطعام والشراب وأثرها الصحي
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The research included the statement of some prophetic
guidelines for preserving food and drink from contamination that
causes diseases, which originate either viruses and microbes, or
insects and vermin spread in the air,

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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
Sun Dec 23 2018
Journal Name
Arab Science Heritage Journal
التفسير التفسير النبىي للقرآن الكريم وأحره في التفسير بالمأحىر
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The science of exegesis was started by the first teacher, the Holy Prophet, and then further developed in various methods and approaches through history

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Publication Date
Thu Nov 13 2025
Journal Name
Al–bahith Al–a'alami
Evaluation in the Kurdish Media Institutions (A Descriptive Study Survey)
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The importance of evaluation depends on many institutions, whether governmental or private, including media institutions, rely on the list to evaluate the weight of things and appreciation, as well as judging things, achievements, and everything related to the institution is concerned. Because through evaluation, institutions can recognize weaknesses and strengths. It is also an effective tool for management review, through which the institution can review everything related to planning and decision-making, leadership, incentives and other administrative matters.

Therefore, this study attempts to shed light on the evaluation process, its basics and its importance in general and in the Kurdish media institutions as a model in part

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Publication Date
Tue Jun 01 2021
Journal Name
Journal Of Planner And Development
Urban sustainability assessment for the urban renewal project in Al Shawaka a rea
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Sustainability is a major demand and need pursued by cities in all areas of life due to the environmental, social and economic gains they provide, especially in the field of city planning and urban renewal projects that aim to integrate the past, present and future.

 

The research aims to evaluate the Haifa Street renewal project, and Al-Shawaka district, one of the Baghdad districts located next to Al-Karkh, was elected by comparing the sustainability indicators of urban renewal with the reality of the situation through a field survey and questionnaire form and focusing on the social and economic impacts and environmental for the project on the study area. To reach the most important conclusions and recommendations

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Publication Date
Thu Oct 01 2020
Journal Name
Journal Of Legal Sciences
Judicial Tools in Developing Civil Law Rules – France as a Model
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Despite the principle of separation of powers brought by the French Revolution, which entrusted the task of drafting legislation and its amendment to the legislative authority and the task of settling disputes and settling them in the judiciary. However, since that date, the French judiciary has played a major role in the development of French civil law (In spite of all the economic and social developments that have taken place in French society throughout these years) since its promulgation until February of 2016, the date of the Legislative Decree No. 131 of the year 2016 A modification is the largest in the history of the French Civil Code (which was the judicial precedents in which a significant impact), was assisted by the French judic

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