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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 13 2019
Journal Name
Arab Science Heritage Journal
المجتمع المدنـــــــي في العراق " إشكالية الارتقاء من المفهوم إلى الظاهرة "
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يعتبر مفهوم المجتمع المدني من بين سلة المفاهيم التي حملت لوائها واعادت رفعها حركات الموجة الثالثة من الديمقراطية في العالم التي نادت بالتعددية والانتخابات الحرة ...الخ .

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Publication Date
Sun Mar 12 2017
Journal Name
Al-academy
Presence and Absence in the Iraqi Theatre Performance: Summer's Rain Play as an Example
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The presence and absence binary is an essential part of and a motivation for the direction vision which depends on the principle that the components of the theatre performance move in contrast with each other; one is directly informative which is the presence relations and the other is structural that is identical to the absence relations. The first is material band visual that evokes the incorporeal mental absent. Hence, the present study(Presence and Absence in the Iraqi Theatre Performance :Summer's Rain Play as an Example) aims at explaining those relations and their transformations between presence and absence in the performance

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Publication Date
Sun Mar 20 2016
Journal Name
Al-academy
Narrative and dramatic television series in building: صادق كاظم عبد علي
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Represents the narrative and drama important sources in the serial drama television structure, and the advent of modern narrative techniques within the dramatic structure of the series of television directorial and processors that hired them, form a quantum leap in the level of the emergence of distinct forms of dramatic rely on narrative techniques according to the harmonic fabric is in control of making the form of art. dramatic and running events, but in order to discharge the need to adhere to the basics of drama and adapted within the mediator television capabilities, and narrative to make forms of television series to Atantzm in drift fixed because of the nature of governing structure formalism, this does not mean the existence of

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Publication Date
Tue Nov 06 2018
Journal Name
Arab Science Heritage Journal
دور دور الوزير الفاطمي اليازوري وسياسته الداخلية والخارجية في مصر
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Anhdralazuri of Yazour a village Ramle Palestine, from a religious family of Abu Mohammed Yazouri arrived in Egypt in the year (439 AH / 1036 AD), and was aimed from behind, returned him to his previous position to assume spend Ramle, Fasttaa a senior statesmen to provide Abu Muhammad Yazouri L. Caliph assuming start, Vtm him so, raising its standing and became MetwallyDiwan or caliph, in the year (441 AH / 1049 AD) was assigned the Chief Justice did not stop at that, but the era of his post of the ministry a year (442 AH / 1051 AD), having proven merit in every Matulah, The minister Yazouri of the powerful minister aspiring and employers pens won several titles did not collect it for one by the judiciary, advocacy and ministry granted C

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Publication Date
Sat Jun 01 2024
Journal Name
دراسات دولية
توظيف خيارات استراتيجيات مكافحة التطرف العنيف في العراق وافاقها المستقبلية
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أن للتطرف العنيف أسباب متنوعة تقف وراء ظهوره وتمدده في دول العالم المختلفة على نطاق واسع، إذ إن لكل بيئة ظروفها وخصوصياتها الكلية والفرعية التي تسهم في تعزيز القدرة التأثيرية للسلوكيات العنفية في إطار مجتمع ما، لاسيما إذا علمنا إن التطرف العنيف المؤدي الى الإرهاب كسلوكيات عنفية متطرفة مدمرة للبناء المجتمعي ما كان ليستمر لولا وجود بيئة حاضنة وظروف تساعد في انتشاره واستمرارية قدراته التأثيرية في البناء السي

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Publication Date
Tue Jun 20 2023
Journal Name
Baghdad Science Journal
Zooplankton composition and structure in the Indus River Estuary, Sindh, Pakistan
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In this study abundance and composition of zooplanktons in the Indus River Estuary was conducted to examine habitat characteristics and its impact on tiny organisms. Overall 30,656 individuals were identified and segregated into seven major groups including Copepods, Cnidarians, Decapods, Mollusk, Pisces, Amphipods and Chaetognaths. For better understanding they were further divided into eighteen planktonic categories. Among them Lucifer spp. comprises of 52.21% was the most abundant group with a peak appeared in March whereas Chaetognaths were rarely observed in the entire study period. Species diversity exhibited a mixed trend with the highest values (0.776) of dominance observed in spring (March). The results of Canonical Corresponden

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Publication Date
Mon Jan 01 2007
Journal Name
Journal Of Educational And Psychological Researches
اتجاهات الشباب نحو استخدام العنف ضد المرأة في مدينة بغداد
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تشير الادبيات الى ان العنف قد رافق الانسان منذ بدء الخليقة حتى يومنا هذا، الا ان التطور العلمي والتكنلوجي والسرعة الفائقة في التغيير قد زاد من حجمه، وعدد مثيراته واختلفت نوعيته تبعاً لارتقاء الانسان ( العكيلي، 2000، ص91).

يتسم القرن الحادي والعشرين بظاهرة العنف بشكل عام، حيث لم تسلم منطقة منه، وهذا لا يمثل تهديداً لمنجزات الانسان المادية والاجتماعية فقط، ولكنه يمتد نحو الانسان ذاته. وسلوك الع

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Publication Date
Tue Jan 01 2008
Journal Name
Journal Of Educational And Psychological Researches
مستويات التقويم والتصانيف التي تضمنتها في اسئلة امتحان مادة التاريخ
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      جاء التقويم  ليكون مكملا للعمليات التعليمية يساعد على الوقوف على نتائجها وسبل النهوض بها والوقوف على المعوقات التي تقف امام مسيرتها وقد عنيت عمليات التقويم باهتمام كبير من قبل القائمين على العمليات التعليمية اذ عقدت العديد من المؤتمرات والندوات واجريت العديد من الدراسات عالميا ومحليا من اجل الوقوف على هذه العملية المهمة الداعمة للتعليم والنهوض بمستويات المتعلمين ، ومن بي

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Publication Date
Mon Sep 30 2024
Journal Name
مجلة نسق
Social media and its role in reinforcing educational values in Iraqi Society
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This day, we see the Significant role that social media platforms play, it plays a vital role in shaping the Social, political, and economic awareness of individuals. The Iraqi Society, which is experiencing rapid cultural and social transformations, is considered a fertile ground for social media and its influences, whether negative or positive. Research and studies indicate that the negative use of social media will lead to weaking of the sense of belonging and citizenship among members of Iraqi society. This, in turn, threatens moral and educational values, increases feelings of family estrangement, and leads to social isolation. On the contrary, if social is used correctly, it can significantly contribute to enhancing educational values

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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
A Scoping Study on Lightweight Cryptography Reviews in IoT
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The efforts in designing and developing lightweight cryptography (LWC) started a decade ago. Many scholarly studies in literature report the enhancement of conventional cryptographic algorithms and the development of new algorithms. This significant number of studies resulted in the rise of many review studies on LWC in IoT. Due to the vast number of review studies on LWC in IoT, it is not known what the studies cover and how extensive the review studies are. Therefore, this article aimed to bridge the gap in the review studies by conducting a systematic scoping study. It analyzed the existing review articles on LWC in IoT to discover the extensiveness of the reviews and the topics covered. The results of the study suggested that many re

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