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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
Tue Jun 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
مستقبل الصناعة العربية في ظل اقتصاد عالمي متغير
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أن التطور الاقتصادي  في أية دولة إنما يقاس بالدور الذي يلعبه القطاع الصناعي في اقتصادياتها، ومقدار ما يسهم به في الناتج المحلي الأجمالي. ولا يخفى أن ينسب ذلك إلى خصوصيات هذا القطاع بوصفه الميدان الذي تتحقق فيه انجازات الثورة العلمية والتكنولوجية أكثر من غيره من الميادين، وأرتباطاته الأمامية والخلفية مع سائر القطاعات. يضاف إلى ذلك أن القطاعات الأخرى تتأثر ايجاباً بنمو القطاع الصناعي، كما انه المسؤول

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Publication Date
Sat Dec 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
المقالات البارزة في الفكر الاداري والاقتصادي والمحاسبي والاحصائي
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انطلاقاً من ضرورات التجديد والتطوير لمجلتنا العزيزة، ستجرى اضافات عليها بين الحين والآخر، قد تتناول شكلياتها و/ او محتوياتها. والبداية ستكون بترجمة المقالات والبحوث التي تقع في اختصاصها من المجلات الاجنبية المرموقة عالمياً، فإختارت هيئة التحرير المقالات الخمسة التي سيرد ذكرها لاحقاً للقيام بترجمتها بأسلوب علمي يعطي للتصرف والاضافات حدوداً لتصبح مقبولة وسهلة على القراء. فالمهمة هذه وان كانت صعبة وتت

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Publication Date
Wed Sep 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
الثروة السمكية في العراق الواقع و الآفاق المستقبلية
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Despite all the possibilities, owned by Iraq for the production of fish, but there is low in the level of production and in the rate of per capita consumption is due to inter alia, the weakness of investment, stop government support, a significant decline in the quantities of water, the high proportion of salinity and the proportion of pollution in the water, the use of means and fishing methods are primitive, weak laws and legislation, the policy of dumping markets imported products. Despite all this research has shown that there are investment opportunities very large in this sector through the size of the market and the absorptive capacity and the growth of per capita income and cultural revelation

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Publication Date
Sun Jun 18 2023
Journal Name
Arab Science Heritage Journal
الإمام الرُّعيني (ت 476هـ) وأثره في كتب القراءات
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It is known that the distinguished scholar and writers in any kind of science leave an important impact on those who come after them, so they are an indispensable source in that science that draws from them who is later in time than them, and this is what we have seen in this research; The scholar Muhammad bin Shuraih al-Ra’ini (d.476 AH) and his book          (Al-Kafi in the Seven Readings) were admired by everyone who wrote about the readings after him. The great scholars of the readings, such as Ibn al-Bathish (d. 540 AH), Ibn al-Jazari (d. 833 AH), and Ibn al-Banna’ did not dispense with him. (d.1117 AH) in terms of reading, isnad, and the way of narration, their books were full of men

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Publication Date
Sat Jan 01 2005
Journal Name
Journal Of The College Of Languages (jcl)
أرادة الذات بين الأستلاب والأسترداد في قصيدة البياتي
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أرادة الذات بين الأستلاب والأسترداد في قصيدة البياتي

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Publication Date
Sat Aug 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Requirements high commitment management to achieve entrepreneurship strategic in busness organization / Field research in Iraqi construction companies
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This research came to shed light on the relationship between the requirements of (practices) high commitment management (participative decision making،information sharing، training and development،team working،rewards،selective staffing،job security ) and strategic entrepreneurship dimensions (entrepreneurial culture،entrepreneurial leadership،entrepreneurial mindset، strategic management resources ) Sought to achieve the number of goals the knowledge and applied, and tested the relationship and impact between variables in a sample size of 100 directors of personnel departments and divisions and their associates in the Iraqi contractors in Baghdad (Hamorabi، Mutassim، AL Rasheed، AL Mansour  )، focused research

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Publication Date
Sat Apr 01 2017
Journal Name
Al–bahith Al–a'alami
Quranic Words Referring to Lies A Media Study
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This research aims to invest qur›anic words referring to lie in media language. The researcher has chosen a set of qur›anic words functioning as «lie».
It is an attempt to review the media language which is used to make use of repetition of terms and templated which make it weak and ineffective language. The use of qur›anic texts and terms according to the semantic field for each topic will give this media language an opportunity for growth, development and stability.
This researcher identifies a number of words to study them in the light of their lexical meaning using the Dictionary of Language Standards by Ibn Fares as it focuses on the general meaning of the root language. He also uses the Dictionary of the Basis of Rhe

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Publication Date
Sun Apr 08 2018
Journal Name
Al-khwarizmi Engineering Journal
Building a Management System to Control the Construction Claims in Iraq
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The paper deals with claims in construction projects in Iraq and studies their types, causes, impacts, resolution methods and then proposes a management system to control the impacts of claims. Two parts have been done to achieve the research objective (theoretical part and practical part). The findings showed that the main types of the claims are extra work claims, different site condition claims, delay claims and the main causes of the claims are variation of the orders, design errors and omission, delay in payments by owner, variation in quantities and scheduling errors. The claims have bad impacts on the cost by increasing (10% to 25%) and also on the duration of the project by increasing from (25% to 50%).The negotiation is the main

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Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
اتجاهات تطوير أنشطة الرقابة الداخلية لتلبية متطلبات لجنة التدقيق: دراسة تطبيقية في مصرف اشور الدولي
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The audit committee has received considerable attention from international institutions and researchers as a result of financial failures and the collapse of major international companies, especially cases of manipulation and misinformation in the financial statements, due to the role played by one of the mechanisms of control of economic entities to increase disclosure and credibility of information published, In overseeing the preparation of financial reports, following up the internal auditing functions, supporting the external auditor and enhancing his independence, and strengthening the shareholders' confidence in the economic entity. The two researchers prepared the applied side of the research by applying a proposed model based on

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Publication Date
Sat Jan 01 2022
Journal Name
المجلة العراقية لعلوم التربة
بنك بذور االدغال في التربة
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ا المشددددددددكلدة الحقيقيدة التي تواجدف مكدافحدة االدغال ليسدددددت االجزاء الن اتية الموجود فو سددددطح التربة والقضددددددداء عليها وانما كمية البذور التي تنتجها ذه الن اتات في كل سنة، وذ ا اكمال ن ات دغل واحد لدوره حياتف يقدي الى انتاج المئات من البذور وبقاء ا حية في التربة كخز ن الينضب ولسنوات عديد .