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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 Mar 01 2007
Journal Name
Journal Of Economics And Administrative Sciences
مقارنة الأساليب المستخدمة في تحديد عدد المركبات الرئيسية مع التطبيق العملي
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The principal components analysis is used in analyzing many economic and social phenomena; and one of them is related to a large group in our society who are the university instructors. This phenomenon is the delay occurred in getting university instructor to his next scientific title. And as the determination of the principal components number inside the principal components depends on using many methods, we have compared between three of these methods that are: (BARTLETT, SCREE DIAGRAM, JOLLIFFE).

     We concluded that JOLLIFFE method was the best one in analyzing the studying phenomenon data among these three methods, we found the most distinguishing factors effecting on t

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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
PROTOTYPING TO DESIGN AN ANAGLYPH 3D IMAGE BASED ON WATERFALL MODEL
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In this paper, a discussion of the principles of stereoscopy is presented, and the phases
of 3D image production of which is based on the Waterfall model. Also, the results are based
on one of the 3D technology which is Anaglyph and it's known to be of two colors (red and
cyan).
A 3D anaglyph image and visualization technologies will appear as a threedimensional
by using a classes (red/cyan) as considered part of other technologies used and
implemented for production of 3D videos (movies). And by using model to produce a
software to process anaglyph video, comes very important; for that, our proposed work is
implemented an anaglyph in Waterfall model to produced a 3D image which extracted from a
video.

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Publication Date
Mon Aug 01 2022
Journal Name
مجلة الجامعة العراقية
المكتبة الاسلامية الرقمية مشروع صناعة مكتبة رقمية للطالب في قسم علوم القران الكريم والتربية الإسلامية
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تهدف الورقة البحثية الى اعداد مشروع لصناعة مكتبة رقمية للطالب في قسم علوم القران الكريم والتربية االسالمية في كلية التربية ابن رشد للعلوم االنسانية / جامعة بغداد ، اعدت الباحثة استمارة نموذج كوكل تضمنت مجموعة من االسئلة الغرض منها تحديد المؤلفات االساسية التي يحتاجها طالب العلوم االسالمية في دراساته وابحاثه ،واعتمدت الباحثة على المنهج الوصفي اسلوب المسح لجمع البيانات ، ووزعت االستمارة عبر الصفوف االلكترو

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Publication Date
Mon Jan 13 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Environmental Cost Management And The Role Of Sustainable Environmental Development: بالتطبيق في مصنع اسمنت باجل
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The environmental cost management focus on continuous improvement of processes and the various activities of the organization in order to improve the environmental performance by producing an environmentally friendly products lead to a competitive advantage for the organization and supports the activities of their sustainability.

  The study was carried out in Bagel cement factory, one of the pioneer projects in Yemen in manufacturing field, The study found the need to develop a separate section for environmental management in order to put plans and environmental policies and the introduction of a special division in the Department of costs cares about Management practices cost and measure environmental costs, also give solu

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Educational And Psychological Researches
أنماط الشخصية وعلاقتها بأسلوبي التفكير ( اللفظي – التصوري) لدى طلبة قسم التربية الفنية
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يَهدف البحث الحالي الى تعرف نمطي الشخصية (أ.ب) وكذلك اسلوبي التفكير (اللفظي – التصوري) لدى طلبة كلية الفنون الجميلة – قسم التربية الفنية .

ومن اجل تحقيق اهداف البحث والتعرف على نمطي الشخصية (أ.ب) فقد اختار الباحث (مقياس كلازر ، 1978) الذي تم استعماله في دراسة ( العاني ، 2013) والذي يتمتع بصدق وثبات جيدين ، ومقياس اسلوبي التفكير (اللفظي والتصوري) لـ(الطائي ،2018) المبني وفق نظرية التشفير الثنائي لمنظرها ( بايفيو – PIAV

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
الاختیار الامثل لالوان غرفة الطفل وفق بعض المتغیرات
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Color is perhaps the most important element in art because it is what first attracts
attention when looking at any thing or any work of art.the important of colors is clear in
the life of every one of the people. A good color scheme in all aspect s of life is a clear
indication of a highly developed society and nation. It also has appositive effect on the
individual s by providing feeling s of joy and comfort – such feeling encourage hard work
and productivity whether at home. At school or at work.
A study of childhood and attention of the criteria by which to measure the progress
of society and its development as the interest in childhood is in fact interesting Bmstqubla
the whole nation. The current research s

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
A comparison between Bayesian Method and Full Maximum Likelihood to estimate Poisson regression model hierarchy and its application to the maternal deaths in Baghdad
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Abstract:

 This research aims to compare Bayesian Method and Full Maximum Likelihood to estimate hierarchical Poisson regression model.

The comparison was done by  simulation  using different sample sizes (n = 30, 60, 120) and different Frequencies (r = 1000, 5000) for the experiments as was the adoption of the  Mean Square Error to compare the preference estimation methods and then choose the best way to appreciate model and concluded that hierarchical Poisson regression model that has been appreciated Full Maximum Likelihood Full Maximum Likelihood  with sample size  (n = 30) is the best to represent the maternal mortality data after it has been reliance value param

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Publication Date
Sun Apr 03 2011
Journal Name
Journal Of Educational And Psychological Researches
The effect of critical listening in teaching reading on developing students critical thinking at Kurdish Language Department
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Students' passive listening to their teacher's reading is one of main
reasons behindtheir weakness in the reading skill which in its turn may
hinderachieving the in desired objectives.
When exploiting critical thinking, which will lead to deeper
understanding of the intellectual content, in learning and accurate and
correct students' outcomes.
Active listening allows paying attention to the speaker, asking him,
arguing with him, judging what he says, and making decision on what
he says. For this reason, the researcher felt the need for preforming a
study to identify the effect of critical listening on developing students'
critical thinking at reading in the Kurdish language department.
The researcher has

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Proposal of Using Principle of Maximizing Entropy of Generalized Gamma Distribution to Estimate the Survival probabilities of the Population in Iraq
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In this research we been estimated the survival function for data suffer from the disturbances and confusion of Iraq Household Socio-Economic Survey: IHSES II 2012 , to data from a five-year age groups follow the distribution of the Generalized Gamma: GG. It had been used two methods for the purposes of estimating and fitting which is the way the Principle of Maximizing Entropy: POME, and method of booting to nonparametric smoothing function for Kernel, to overcome the mathematical problems plaguing integrals contained in this distribution in particular of the integration of the incomplete gamma function, along with the use of traditional way in which is the Maximum Likelihood: ML. Where the comparison on the basis of the method of the Cen

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Publication Date
Thu Jul 03 2025
Journal Name
Al–bahith Al–a'alami
Methods and Means of public relation in dealing with Bureaucracy
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The importance of Public Relations activity has increased during the last half of the last century as a specialized and modern administrative function in most institutions. It has, moreover, become an integral part of activities of those institutions of various types, due to its pivotal role in building its reputation and drawing a good mental image among its audiences, as well as its influential and basic role in maintaining communication and the communication between its members at its various levels and their job tasks to ensure the greatest amount of understanding and to enhance trust between them. This is why public relations activity has become indispensable in all institutions, and without it, it is difficult to achieve any coordi

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