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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
Fri Sep 30 2022
Journal Name
College Of Islamic Sciences
Sfaxi's guidance to alqira'at in "Ghaith al-Nafe fi alqira'at alsabe" From Surat Al-An'am to the end of Surat Hud
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The research deals with the collection of Allamah Ali al-Nuri’s guidance on readings, which he included in his book (Ghaith al-Naf’ fi al-Qira’at al-Sabe) and singled out it in a separate study, commenting on what needs to be commented and a statement of his guidance, and it consists of an introduction, and three chapters, the first: for the translation of Allamah Sfaxi, and the second: To define the science of guidance, its origins and authorship, and the third: to mention the readings that Al-Safaqi drew from Surat Al-An’am to the end of Surat Hud, followed by the conclusion of the research, then the index of sources and references, and I followed the inductive-analytical method in the research.

Among his most important

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Publication Date
Wed Apr 30 2025
Journal Name
Journal Of Al-farabi For Humanity Sciences (jfhs)
Colonialism and Anticolonialism in English Fiction: A Study of Defoe’s Robinson Crusoe and H. G. Wells’ The Country of the Blind الاستعمار ومناهضته في الادب القصصي الإنجليزي: دراسة في رواية دانيل ديفو (روبنسون كروسو) وقصة هربرت جورج ويلز (بلد العميان)
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Colonialism as a movement was very popular in Europe more than two centuries before. It aimed at controlling and exploiting several countries in Africa and Asia in addition to imposing their power and control on uninhabited islands. It received adherence and criticism as well. There also appeared activists and nations who stood against it and its practices. English novels discussed this notion greatly by pointing out the bad practices of the colonizers and how the colonized received them. This paper explores two narrative fictions that tackle the different aspects of the term. While Defoe, in Robinson Crusoe (1719), shows a colonial European figure who expresses his superiority, Wells, in “The Country of the Blind” (1904), deconstructs

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Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
Alexithymia and its relation with emotional intelleigence for 6th grade students
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This current study aims to:
1st: The recognizing of Alexithymia level for 6th grade students (Study Specimen) through the next Zero Hypothesis:1. There are no statistically significant differences at (0.05) level between the arithmetic mean of the specimen degrees as a whole and the central assumption for the scale of the lack in emotions expression
2. There are no statistically significant differences at (0.05) level between the arithmetic mean of the male students specimen and the arithmetic meanc of the female students specimen for the scale of Alexithymia.
2nd: ldentification the level of the emotional intelligence among 6th grade students (Study Specimen) through the next Zero Hypothesis:
1) There are no statistically si

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Publication Date
Tue Jun 09 2026
Journal Name
Al-qadisiya Journal
معالجة النقص التشريعي بالاجتهاد القضائي المسؤولية التقصيرية الناشئة عن الذكاء الاصطناعي انموذجًا
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Publication Date
Fri Jun 28 2024
Journal Name
The Iraqi Journal Of Veterinary Medicine
جرثومة الزائفة الزنجارية كاشف فعال للتحري عن المستخلصات النباتية المثبطة لاستشعار النصاب
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استشعار النصاب (Quorum sensing, QS) هو آلية معروفة تستخدمها جراثيم عديدة للسيطرة على عوامل الضراوة الهامة من خلال الإنتاج والاستجابة اللاحقة ل .)N-acylhomoserine (AHLs جرى تسجيل تثبيط استشعار النصاب (QSI) ، الذي يستهدف الإشارات المعتمدة على AHL، كاستراتيجية للسيطرة على الأمراضية الجرثومية. وبالتالي، تهدف هذه الدراسة إلى البحث عن قدرة جرثومة الزائفة الزنجارية كمؤشر للفحص السريع عن QSI المحتمل المتسبب عن المستخلصات النباتية على أسا

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Publication Date
Thu Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
Build and Implemented Learning Package for Prolog Programming Language Using Visual Basic.Net 2010
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E-Learning packages are content and instructional methods delivered on a computer
(whether on the Internet, or an intranet), and designed to build knowledge and skills related to
individual or organizational goals. This definition addresses: The what: Training delivered
in digital form. The how: By content and instructional methods, to help learn the content.
The why: Improve organizational performance by building job-relevant knowledge and
skills in workers.
This paper has been designed and implemented a learning package for Prolog Programming
Language. This is done by using Visual Basic.Net programming language 2010 in
conjunction with the Microsoft Office Access 2007. Also this package introduces several
fac

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Publication Date
Sun Jul 01 2012
Journal Name
Journal Of Educational And Psychological Researches
الاستقلال عن المجال الإدراكي والإتكال عليه وعلاقته بمستوى الطموح ومفهوم الذات الأكاديمي
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The impedance from the cognitive field and reliance on it, ambition  level, and the academic ego concept are concepts on which too many varied studies had been conducted. The current research aims to the followings:

First:

Measuring the independence from the cognitive field and the reliance on it of the college students and this done for: the whole sample, the equalization among the degrees in accordance to the sex variable (male, female), specialty variable (scientific, humanistic).

Second:

Measuring the ambition level of the college students and this done for: the whole sample, the equalization among the degrees in accordance to the sex variable (male, female) and specialty variable (scientific, hum

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Publication Date
Thu Dec 01 2011
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أستخدام الضريبة البيئية للحد من الملوثات الناجمة عن عوادم السيارات: أنموذج مقترح للضريبة البيئية في العراق
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 The researcher tried to show the importance of using environmental taxes as an effective economic factor for reducing contaminators resulting from cars exhausts, and presenting a suggested pattern for  environmental taxes as a nucleus and a starting point for a wider implementing of environmental taxes in Iraq.                                                                      &nbs

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Publication Date
Wed Apr 01 2026
Journal Name
مجلة الفارابي للعلوم الانسانية
A Study on the Names of Four-legged Animals in the Translations of the Holy Quran in the 11th-15th Centuries
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Summary: This study aims to examine the names of four-legged animals found in Turkish translations of the Qur’an written between the 11th and 15th centuries from linguistic, etymological, and semantic perspectives. These translations, belonging to the Old Anatolian Turkish period, serve not only as religious texts but also as valuable documents reflecting the social structure, cultural values, and linguistic features of the time. Within the scope of this research, six major tafsir (exegesis) texts were systematically analyzed, and the data obtained were evaluated within historical and cultural contexts. The theoretical framework of the study is based on Lakoff and Johnson’s Conceptual Metaphor Theory and Wierzbicka’s approach to lingu

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Publication Date
Tue Feb 01 2022
Journal Name
Baghdad Science Journal
Application of Groebner Bases to Study a Communication System
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This paper introduces a relationship between the independence of polynomials associated with the links of the network, and the Jacobian determinant of these polynomials. Also, it presents a way to simplify a given communication network through an algorithm that splits the network into subnets and reintegrates them into a network that is a general representation or model of the studied network. This model is also represented through a combination of polynomial equations and uses Groebner bases to reach a new simplified network equivalent to the given network, which may make studying the ability to solve the problem of network coding less expensive and much easier.

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