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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
Thu Jul 21 2022
Journal Name
Al-academy
تجليات الشعرية في الخطاب المسرحي
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قدمت الدراسات النقدية الحديثة للشعرية مفهومين،ينص الاول على ان الشعرية هي علم الادب او نظرية الادب التي تهدف الى((معرفة القوانين العامة التي تنظم ولادة كل عمل.. وهي تبحث عن هذه القوانين داخل الأدب ذاته))( ).وفي هذا المفهوم بعث لشعرية ارسطو كما يرى تودورف.اما الثاني فيرى ان البحث فيها،اي في الشعرية،داخل النص الادبي هو(( استنطاق الخصائص المجردة التي تصنع فرادة الحدث الادبي اي الأدبية))( ).ولا يعني تحديد هذين المفه

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Publication Date
Sun Sep 30 2018
Journal Name
College Of Islamic Sciences
التطرف والإرهاب في الميزان الشرعي
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Publication Date
Thu Feb 28 2019
Journal Name
Political Sciences Journal
بذور ديمقراطية في أرض عراقية
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Publication Date
Mon Jan 13 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analyzing the net profitability of total investments using a constructed mathematical model: An applied research at Iraqi Middle East Bank for investment for the financial years 2008-2010
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The trading banks in Iraq invest their funds according to regulations imposed by the Central Bank in Iraq in different financial fields like stock exchanges, acquire stocks as assets that could be sold at any time as well as make loans and contributing in corporations establishment also magnitude foreign capital through direct contacts with foreign exchange markets.

We can summarize the problem of this paper as shortage in mathematical models that used in studying and analyzing these investments and according to this problem we used (a constructed mathematical model ) consists of three major indicators: profitability of total investment assets which is divided into three sub-indicators: owners equity risk indicator, debits risk i

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Publication Date
Mon Dec 30 2019
Journal Name
College Of Islamic Sciences
Question and answer about the hadith (People are partners in three) To Mr. Muhammad bin Ismail, Prince Al-San’ani, may God have mercy on him (1182 AH)
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There is no doubt that the achievement of the manuscripts is important in a place as it is based on reviving the heritage of the Islamic nation, as well as engaging in the prophetic hadith and its sciences pride for every Muslim, and this prompted me to achieve a manuscript message that serves this aspect i.e. the science of the prophetic hadith, and in an important subject that needs to stand on Each of the people, as well as the one who cares about the science of hadith and this topic is: Explaining the hadith of the people is partners in three, to the scholar Muhammad bin Ismail, famous for the Prince Al-Sanani, mentioning his methods and evidence, and their degree of health and weakness, and the statement of what is intended of him,

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Publication Date
Tue Jun 30 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
DETECTION OF HEAVY METALS POLLUTION INTYPES OF MILK SAMPLES IN BAGHDAD MARKETS: DETECTION OF HEAVY METALS POLLUTION INTYPES OF MILK SAMPLES IN BAGHDAD MARKETS
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The levels of lead (pb), copper (cu), cobalt (co) and cadmium (cd) were determined in different kinds of milk and the health risks were evaluated. The mean levels were 0.73±0.21, 0.06±0.01, 0.12±0.01 and 0.14±0.01 ppm for these metals respectively. The levels of pb and cu were found to be insignificant differences (p<0.05), whereas the levels of co and cd, were no significant differences (p>0.05). The dry and liquid kinds of milk were different significantly (p<0.05), whereas the original, was no significant differences (p>0.05). The values for all metals were more than one. The metals pb and cd were detected at highest concentrations in most dry and liquid milk samples.

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Publication Date
Tue Sep 06 2016
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
DETECTION OF IRON AVAILABITITY OF WHEAT FLOUR PRODUCED IN BAGHDAD CITY MILLS: DETECTION OF IRON AVAILABITITY OF WHEAT FLOUR PRODUCED IN BAGHDAD CITY MILLS
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In the present study, a total of 245 flour samples were collected from 49 mills on both sides of Baghdad city (Al- Karkh and Al- Resafa), during the period from 1/6 - 1/12/ 2015 to detect the prolportion of iron added to the flour samples. It is found that only 45% of mills produced flour contain the prescribed percentage of iron (30-60 ppm) while 51.9% of the mills produced flour at rate is less or much more than the prescribed percentage, while only 4.1% of the mills were not added iron to the flour.

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Publication Date
Thu Dec 31 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
تطبيق برنامج مقترح لتدقيق عمليات استكشاف الموارد المعدنية وتقييمها على وفق متطلبات معيار الابلاغ المالي رقم (6)
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Review of the research and the reality of the costs of the survey and exploration in the oil exploration company The study showed the effect of the application of standard financial reporting (6) "mineral resources exploration and evaluation" on the financial statements, have touched on a range of problems, the most important deficiencies in the disclosure of information relating to expenses of research and exploration that must be show Kmugod and which should be recognized as an expense in the financial statements of the company based on the international standard (6) for the purpose of knowing the financial situation of the company, and to find solutions presented researcher hypothesis is the following: that the Company's application s

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Publication Date
Fri Mar 20 1931
Journal Name
College Of Islamic Sciences
اختلاف الأصوليين في جواز التعليل بالعلة القاصرة وأثـــر هذا الاختلاف في أحكام الخارج من السبيلين
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ملخـــص البحــــث

لما كانت العلة الركن الأساس في موضوع القياس, لذا فإنها من الأهمية بمكان مايجعل التركيز عليها في موضوع البحث خلال دراسته, ثم لما كان الخارج من السبيلين وما يتعلق به من أحكام, ما ينقض الوضوء منه وما لا ينقضه, وما يوجب الغسل منه وما لا يوجبه, ثم الطاهر منه والنجس من المسائل التي تشغل تفكير النساء ويكثر السؤال عنها, ارتأيت أن أخص هذه المسألة ببحث صغير, أعرض فيه للعلة القاصرة, واختلاف

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Publication Date
Fri Apr 12 2024
Journal Name
المجلة العلمية للبحوث التطبيقية في المجال الرياضى
تأثير نظارات الواقع الافتراضي في الذكاء الرياضي وأداء التشكيلة الحركية بأداة الشاخص في الجمناستك الايقاعي
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