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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 Nov 08 2018
Journal Name
Arab Science Heritage Journal
الاحوال الأحوال العامة للأندلسيين في غرناطة بعد انتهاء الحكم العربي الإسلامي دراسة تاريخية
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The harsh human suffering experienced by the Andalusians were a religious conflict and racist impact on all aspects of public life. The religious factor most important factors that determined the nature of the hostile relationship between the Andalusian and Castilian, Castile has sought to make them Christians by force through laws that deprived them of all their rights. In spite of the large number of those laws, the authority admitted inability to subdue the Andalusians to its will through the issuance of the final decree of expulsion.

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Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Production Function Analyze For Almansoor General Company For Engineering Industries In Iraq
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The production function forms one of the techniques used in evaluation the  production the process for any establishment or company, and to explain the importance of contribution of element from the independent variable and it's affect on the dependent variable. Then knowing the elements which are significant or non-significant on the dependent variable.

    So the importance of this study come from estimating the Cobb-Douglas production function for Al- Mansoor General Company for Engineering industries in Iraq during the period (1989-2001)

     To explain the importance which effects the independent variable such as
(N

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Publication Date
Fri Jul 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Material Requirements Planning for the Electric Motor in Fuzzy Environment for State Company for Electric Industries
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ABSTRUCT

This research aims at examining the expected gap between the fact of planning and controlling process of production at the State Company for Electric Industries and implementation of material requirements planning system in fuzzy environment. Developing solutions to bridge the gap is required to provide specific mechanisms subject to the logic of fuzzy rules that will keep pace with demand for increased accuracy and reduced waiting times depending on demand forecast, investment in inventory to reduce costs to a minimum.

The proposed solutions for overcoming the research problem has required some  questions reflecting the problem with its multiple dimensions, which ar

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Publication Date
Wed Apr 01 2020
Journal Name
Journal Of Physical Education
أثر تمرينات بجهاز تدريبي مقترح لتنمية القدرة االنفجارية والمرونة للعضالت العاملة في مرحلة الدوران لرمي المطرقة للنساء.
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Publication Date
Wed Aug 08 2012
Journal Name
Al-mustansiriyah Journal Of Science
تأثير بعض مستخلصات الايثر النفطي لنباتي اكليل الجبل وعرق السوس في نمو بعض أنواع الفطريات الممرضة للنباتات
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Abstract The study aims to evaluate antifungal activity of petroleum ether extracts from leaves and stems of Rosmarinus officinalis and root of Glycerrhiza glabra , against fungi Fusarium oxysporium , Aspergillus flavus and Penicillium expansum. While the results of sensitivity of the fungi towards petroleum ether extracts showed different activity, petroleum ether extract of Rosmarinus officinalis showed more activity on Aspergillus flavus minimum inhibitory concentration(MIC) was 25 mg /ml and minimum fungicide concentration(MFC) was 37.5 mg /ml, followed by Fusarium oxysporium, (MIC) was 50 mg /ml and (MFC) was 37.5 mg /ml, finally Penicillium expansum (MIC) was 50 mg /ml and (MFC) was 75 mg /ml, used more concentration from petroleum et

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
مقارنة بين طريقتي الامكان الشبه الجزائيه و الامكان الشبه الحدي في تقدير معلمات الانموذج الثنائي المتعدد المستويات
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تعد النماذج متعددة المستويات من اهم النماذج الواسعة الاستعمال في تطبيق وتحليل البيانات التي تتصف بكون المشاهدات تتخذ الشكل الهرمي، وفي بحثنا هذا تم تناول انموذج الانحدار اللوجستي الثنائي متعدد المستويات (انموذج حد ثابت عشوائي وميل عشوائي )، هنا تبرز اهمية البحث ان نماذج الانحدار الاعتيادية تقوم بحساب التباين العام للأنموذج وعدم امكانيتها قراءة التباينات والتغيرات بين المستويات لكن في حالة نماذج الانح

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Publication Date
Sun Jun 26 2022
Journal Name
Modern Sport
تأثير برنامج بدني في بعض المتغيرات الفسيولوجية لتقليل اصابة تكيس المبايض لدى النساء بأعمار (25-20) سنة
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  هدفت الدراسة الى اعداد برنامج بدني لبعض النساء المصابات بتكيس المبايض بإعمار  (20 -25)  سنة، فضلاً عن التعرف على تأثير هذا البرنامج البدني في بعض المتغيرات الفسيولوجية قيد الدراسة ومقدار الإصابة بتكيس المبايض لدى عينة البحث، واتبعت الباحثتان المنهج التجريبي بتصميم المجموعة الواحدة ذات الاختبارين القبلي والبعدي لملائمتها طبيعة المشكلة واهداف الدراسة، فيما تمثلت عينة البحث باختيار 10 من النساء بأعمار 20 -2

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Publication Date
Sun Jan 01 2023
Journal Name
Journal Of Physical Education (20736452)
بناء وتقنين اختبار لتقويم زمن سرعة الاستجابة الحركية لمهارتي التقدم والتقهقر للاعبي سلاح الشيش في رياضة المبارز.
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Publication Date
Sun Jan 01 2017
Journal Name
مجلة البحوث التربوية والنفسية
صعوبات تطبيق الاتجاهات الحديثة لتدريس مادة الفيزياء في المدارس الثانوية لمحافظة بغدادمن وجهة نظر مدرسي ومدرسات الفيزياء
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The goal of current research is to identify the difficulties in the application of modern physics in the middle schools of the province of Baghdad schools from the perspective of teachers of physics trends, sample search of (127) teachers, Karkh Third Directorate, and use Researcher questionnaire data collection tool after applying it to teachers who have experience (5) years and more after confirmation of the validity and reliability of the scale (the tool) researcher has used the averages for the purpose of interpreting the results. the results showed that the difficulties have been in the order following: (difficulties related educational environment of modern trends of teaching, curriculum-related difficulties, difficulties rel

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Publication Date
Tue Nov 01 2022
Journal Name
المجلة الاوربية لتكنولوجيا علوم الرياضة
استخدام تمرينات مركبة (مهارية-ذهنية) في مساحات محددة وتأثيرها على بعض المهارات المركبة للاعبات كرة القدم الصالات
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يختص البحث بالمهارات المركبة للاعبات كرة الصلات ومدى تأثيرها في هذه المهارات وكذلك استخدام التمرينات المركبة والمهارية الذهنية في تلك المساحات