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
This study was aimed to produce bacteriocin from Bacillus. licheniformis isolated from local soil of corn and sunflower fields and using as antimicrobial agent . Fourteen of local isolates of Bacillus sp. were obtained and ability of these isolates for growth on Brain heart infusion agar (BHI) at 550C were tested. Isolate C4 was revealed high growth density in comparison with other isolates. Isolate C4 was identified as Bacillus licheniformis according to morphological, cultural and biochemical tests, Moreover genetic analysis for 16S rRNA gene and given accession number MT192715.1 in GenBank of NCBI . Production of bacteriocin from this isolate was carried out in Luria Broth (LB) and partially purified by precipitation with 30-70 % saturat
... Show MoreIn this research, we studied the effect of concentration carriers on the efficiency of the N749-TiO2 heterogeneous solar cell based on quantum electron transfer theory using a donor-acceptor scenario. The photoelectric properties of the N749-TiO2 interfaces in dye sensitized solar cells DSSCs are calculated using the J-V curves. For the 〖(CH_3)〗_3 COH solvent, the N749-TiO2 heterogeneous solar cell shows that the concentration carrier together with the strength coupling are the main factors affecting the current density, fill factor and efficiency. The current density and current increase as the concentration increases and the strength coupling increases as the N749-TiO2 heterogeneous in solar cell. However, the efficiency is more sens
... Show MoreMany biological tests were done to study the effect of the crude alcoholic leaves extracts on the biological characteristics at the larvae fruit fly Ceratitis capitata with different concentrations of the extracts exposed 1,2,3,5 and 7.5 % at constant laboratory conditions includes the temperature and the relative humidity (27±2C0&70±5 % respectively). The results of the experiments showed that the alcoholic extracts of the plant effected the growth and the development of the larvae and pupae according to the concentrations . The alcoholic extracts proved to have the highest mortality tend to 66.76 % in larva treated with alcoholic at concentration 7.5 % the
... Show MoreAbstract
It considers training programs is an important process contributing to provide employees with the skills required to do their jobs efficiently and effectively, so it should be concerned with and the focus of all government our organizations, and perhaps the most important reasons that I was invited to select the subject (evaluation of training programs directed toward the diagnosis of the phenomenon of financial and administrative corruption) It is the importance of those programs working in the regulatory institutions General and the Office of Inspector General of Finance and the Ministry particularly for employees because of their role in the development of their skills and their experience and their beha
... Show MoreIn this study a polymeric composite material was prepared by hand
lay-up technique from epoxy resin as a matrix and magnesium oxide
(MgO) as a reinforcement with different weight fraction (5,10,15,
and 20)% to resin. Then the prepared samples were immersed under
normal condition in H2So4(1 M) solution, for periods ranging up to
10 weeks. The result revealed that the diffusion coefficient
decreasing as the concentration of MgO increase. Also we studied
Hardness for the prepared samples before and after immersion. The
result revealed that the hardness values increase as the concentration
of MgO increase, while the hardness for the samples after immersion
in H2SO4 dec
Abstract. Al-Abbawy DAH, Al-Thahaibawi BMH, Al-Mayaly IKA, Younis KH. 2021. Assessment of some heavy metals in various aquatic plants of Al-Hawizeh Marsh, southern of Iraq. Biodiversitas 22: 338-345. In order to describe the degree of contamination of aquatic environments in Iraq, heavy metals analysis (Fe, Ni, Cr, Cd, Pb, and Zn) was conducted for six aquatic macrophytes from different locations of Al-Hawizeh Marsh in southern Iraq. The six species were Azolla filiculoides (floating plant), Ceratophyllum demersum, Potamogeton pectinatus, Najas marina (submerged plants), Phragmites australis, and Typha domingensis (emergent plants). The results indicate that cadmium, chromium, and iron concentrations in aquatic plants were above the
... Show MoreThis investigation was carried out to examine the effect of replacing partial of flour by dried Lentils (Lens culinaris) to white flour in different percentages on the chemical, sensory and storage properties of the Laboratory bread. The results revealed that replacing 0% than wheat flour by lentil powder (1) control was high significan than the replacing 25 and 35% than wheat flour by lentil powder ( 4 and 5) in flavor and chewiness . The results of sensory evaluation showed that replacing 4 were high significan different than that of replacing 1 in external layer colour. Other replacing percentages, however, did not show significant differences of in comparison with control . In regards with chemical analysis of Iron and copper, i
... Show MoreGanciclovir (GCV) is a drug included in BCS-Class III, having high solubility and low permeability. It is a synthetic acyclic nucleoside analog of 2′-deoxyguanosine, considered a potent inhibitor of herpes viruses and cytomegalovirus (CMV) infection. Herpes simplex virus (HSV) infections are very common and are also considered a major cause of corneal blindness. This study intended to advance a pioneering nanostructured lipid carriers (NLCs) system for improving the ocular permeability of GCV. Several procedures were used for the preparation. Cold homogenization, solvent injection, and emulsifi cationultrasonication methods. A mixture of palmitic acid (PA) and oleic acid (OA) as a lipid matrix, cremophore EL, and transcutol HP wer
... Show More