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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
Wed Dec 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
أثر التوجه السوقي والتعلم المنظمي في أداء الأعمال دراسة استطلاعية لآراء عينة من مدراء المصارف العراقية
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The study tackles the market orientation and the organizational learning as independent variables each included three sub-dimensions, and the variable of business performance as affiliated variable. These three variables have interacted to form the framework around which the study revolves. Since the banking sector has become an important part of which service sector is made, as well as it represents the basic pivot for the process of building and the development of the economies of countries, the Iraqi banking sector have been taken to be the sample of this study. A nonrandom sample of nine Iraqi banks was chosen, including four state banks (Al-Rafdain, Al-RaSheed, Industrial Bank, and Agricultural), and five private banks (Bagh

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Publication Date
Sat Jun 18 2022
Journal Name
Al-academy
دراسة مقارنة بين التعبير اللفظي والتعبير غير اللفظي في إخراج الدراما التلفزيونية المترجمة – جاك بريفير (أنموذجاً).
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يهدف البحث الى اشاعة الدراسة المقارنة للنص المترجم الى اللغة العربية لتلافي الفوارق بين النص الأصلي (الأجنبي ) والنص المترجم (العربي ) من حيث المعاني والرموز والمعالجات الفكرية ... الخ .والتأكيد على استعمال التقنيات التربوية (السمعية والبصرية ) في الترجمة الانسانية (المتخصصة ) والاستعانة بالترجمة الآلية لتجنّب متاعب الترجمة والفهم الخاطىء او المنقوص ...للوصول الى فهم واسع بتدريس مادة الاخراج التلف
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Publication Date
Fri Mar 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The ISLAMIC Banks and its ability to exceed The world Finanical Crisis 2008 (Islamic Dubi Bank)
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The Recent days witness an in creasing importanc of Islamic Banks which stems from the wide spread in Islamic and non-Islamic countries,Especially in USA and European countries.the consideration in Islamic Banks came after the financial crisis in 2008.Islamic Banks work with conventional banks in most countries,that is,the formers may face the same risks which face the latters,that represent the larger percent of the International Banking system.the problms that may affect Islamic Banks related to many causes,some related to the working in common economic environment.others related to the possibility of simulation to the method of investment and financing in conventional Banks,this mean,the work with principles not compling with

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Publication Date
Tue Dec 01 2020
Journal Name
Baghdad Science Journal
A Modified Support Vector Machine Classifiers Using Stochastic Gradient Descent with Application to Leukemia Cancer Type Dataset
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Support vector machines (SVMs) are supervised learning models that analyze data for classification or regression. For classification, SVM is widely used by selecting an optimal hyperplane that separates two classes. SVM has very good accuracy and extremally robust comparing with some other classification methods such as logistics linear regression, random forest, k-nearest neighbor and naïve model. However, working with large datasets can cause many problems such as time-consuming and inefficient results. In this paper, the SVM has been modified by using a stochastic Gradient descent process. The modified method, stochastic gradient descent SVM (SGD-SVM), checked by using two simulation datasets. Since the classification of different ca

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Publication Date
Thu Feb 01 2024
Journal Name
Baghdad Science Journal
Improving the efficiency and security of passport control processes at airports by using the R-CNN object detection model
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The use of real-time machine learning to optimize passport control procedures at airports can greatly improve both the efficiency and security of the processes. To automate and optimize these procedures, AI algorithms such as character recognition, facial recognition, predictive algorithms and automatic data processing can be implemented. The proposed method is to use the R-CNN object detection model to detect passport objects in real-time images collected by passport control cameras. This paper describes the step-by-step process of the proposed approach, which includes pre-processing, training and testing the R-CNN model, integrating it into the passport control system, and evaluating its accuracy and speed for efficient passenger flow

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
(Dynamic& Static) Forecast of surplus or Deficit of Public budget in Iraq for (2017،2018)
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 This research aims at forecasting the public budget of Iraq (surplus or deficit) for 2017 & 2018 through using two methods to forecast. First: forecast budget surplus or deficit by using IMF estimations average oil price per barrel adopted in the public federal budget amounted to USD 44 in 2017 & USD 46 in 2018; Second: forecast budget surplus or deficit by using MOO actual average oil price in global markets amounted to USD 66 in 2018 through applying Dynamic Model & Static Model. Then analyze the models to reach the best one. The research concluded that those estimations of dynamic forecasting model of budget surplus or deficit for 2017 & 2018 gives good reliable results for future periods when using the a

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Publication Date
Sun Jun 27 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of Quality of Nursing Care Services Provided to Children under Five Years Based on Integrated Management of Child Health at Primary Health Care Centers in Baquba City
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Objective(s): The study aims to evaluating the quality of nursing care provided to children under five years to compare between quality related to type of health sectors; to determine the quality of nursing care and to compare between such care in Baquba Health Care Sector I and II.

Methodology: A descriptive study is carried out for the period from December 15th 2019 to May 1st 2020. A purposive "non- probability" sample, of (60) staff nurse and (60) children is selected. An adopted questionnaire has been selected for the study which consists of three parts. The first part is nurses’ socio-demographic characteristic; the second part is ch

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Publication Date
Fri Jun 05 2026
Journal Name
Journal Of The College Of Law /al-nahrain University
التصحيح التشريعي في اسعار المشتقات النفطية العراقية بين تحديات المرحلة ومعالجات المستقبل
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Publication Date
Fri Jun 05 2026
Journal Name
Magazine Of Historical Studies And Archaeology
التجارة الداخلية والأسواق التجارية في إقليم خوارزم بعد الفتح الإسلامي (93هـ/711م)
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Publication Date
Wed Aug 10 2016
Journal Name
Al-mustansiriyah Journal Of Science
دراسة تشريحية للنوع ) Amarnthaceae Juss.) Iresine herbstii Hook. ex Lindl. في العراق
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The current study dealt with anatomical aspects of species Iresine herbstii Hook.ex Lindl. which is the only species resemble the genus Iresine P.Br in Iraq . This species is considered as a new record in Iraq as it wasn’t mentioned within any resource of Iraqi plants. The study included anatomical characteristics of different parts of plants which are root, stem, petiole leaf and sepals. Also the type of venation was investigated , the shape and of seed Surface configuration . The results of the mentioned study of the parts as having important anatomical characteristics for the transvers and vertical sections in them, it also included a study of their tissues, where the root and stem sections appeared as circular, whereas petiole section

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