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
Objectives: the study aims to assess nurses' practices toward chemotherapy-induced peripheral neuropathy (CIPN) for children at the hematology center, and to determine the effectiveness of the health education program on nurses' practices toward CIPN, and to find out the relationships between the effectiveness of Health education program and demographic characteristics of nurses.
Methodology: Use quasi-experimental design in the study (a design that divides the sample into two groups, a study group and a control group, with data collection in three stages). This study was conducted at a hematology center in Baghdad city for the period (from December 16th, 2019 to 8th May 202
... Show MoreThis research aims to study the degree to which human resources re-engineering programs contribute to enhancing the morale of employees , as it constitutes re-HR Software Engineering contemporary trend to redesign activities and tasks that can HR do a way that helps their organization to achieve its goals as part of the operating environment including dealing with all activities related variables, and the promotion of workers' morale is one of the selections that have to be addressed so that the senior management helps the organization to invest their human resources best possible way as posing the most valuable and rarest of resources enjoyed by comparison with her competitors.
The research problem has
... Show MoreIraq is considered the origin of civilization first colonies have been cited in its northern parts , when the first attempt in agriculture and animal breeding were began ,and the cave , were taken as houses. That time the first agricultural colony were colonized in Kirkuk and Mussel . There colonies have been developed to be villages which had another activities in addition to the main activity which was agriculture . The distribution without any administrative planning . Lately , the stochastic distribution starting to disappear due to the planning of cities and their to rural surrounding. This study is involved in the analysis of the patterns of the location distribution of the villages , and the form that taken by the village
... Show MoreWhite and black chia seeds were used in some food products, such us gluten –free biscuits processing by using rice flour and chia seeds (white and black) with these amonths 112.5, 74.25, 56.25, 27.5 g with 27.5g of quinoa seeds for treatments 1, 2, 3 and 4 respectively, and comparison sensitively with the control treatment which has no additions including the appearance and homogenization of the product, surface cracks, softness, taste and flavor, core color and the specific volume, some microbiological tests were performed for biscuit product after storage for 4 months at 30 and 50°C including bacterial total count and fungal and yeast count, results showed that there weren’t any observation of bacteria or yeast or fungal growth at
... Show MoreTelevision culture has become the most dangerous of our time. It manipulates with minds and hearts together; and forms consciousness. It transforms societies into actual forces rejecting certain principles by guiding the media landscape through visible connotations acceptable to the public; or provokes the citizen against elements that put a burden on the viewer or the public in order to create a positive reaction to the subject of combating terrorism by combining these ads in line with what the public wants of security and tranquility and a decent living after suffering from terrorism in the past years.
Therefore, this research deals with television advertisements as one of the most important fo
... Show MoreThe internet, unlike other traditional means of communication, has a flexibility to stimulate the user and allows him to develop it. Perhaps, the reason for the superiority of the internet over other traditional means of communication is the possibility of change and transmission from one stage to another in a short period. This means that the internet is able to move from the use to the development of the use and then the development of means and innovation as the innovation of the internet is a logical product of the interaction of the user with the network. The internet invests all the proposals and ideas and does not ignore any even if it is simple. This is represented in social networking sites which in fact reflects personal emotio
... Show MoreThis research aims to shed light on some phonetic linguistic terms used in the Arabic phonetic lesson for the purpose of monitoring, analyzing and tracking its developments. Such a step helps to standardize and weigh between them. The study follows a descriptive-analytical approach; it surveys the problem of the phonetic linguistic term, and its linguistic exactness. Then, it examines some phonetic terms in the Arabic phonetic lesson, such as phonology and phonology; intensity, looseness and mediation; the production, articulatory, transition, position, and the two vocal chords. One of the most prominent conclusions of the study is that the phonetic linguistic terminology enjoyed a tangible development since its infancy, given that phone
... Show MoreThis research aims to measure the impact of applying bank governance mechanisms in reducing the financial risks of banks listed on the Palestine Stock Exchange, and to answer research questions and test hypotheses for the study, researchers adopted the descriptive and analytical approach, and data were collected from the annual financial reports of the banks listed on the Palestine Exchange during the period between (2009-2018), as a time series for the purpose of finding, analyzing and measuring the effect between the study variables during this period by (60) views for each of the study variables, using the statistical analysis program views(9) to enter, process and analyze the data. The results of the study proved that there i
... Show MoreAbstract:
The aim of the research is to highlight the role of electronic human resources management practices in the sustainability of knowledge capital as one of its success factors, as well as the diagnosis and interpretation of the relationship between research variables and their dimensions. The research problem is that the University of Babil implements some electronic human resources management practices not in a complete way, The level of its application and the problems it faces, as well as the extent to which these practices reflect the knowledge capital and sustainability in the university, and highlights the importance of research as it is concerned with the electronic aspects and achieve the competitive advant
... Show MoreAbstract:
This research aims to the importance of oil in achieving economic
security in the Arab. Oil is not an ordinary subject and returns it significance to
the followings:
1. The importance of skipping a source of energy.
2. The importance of oil as raw material for petrochemical industry.
3. The importance of the oil sector as an area of foreign investment
4. The importance of oil in the marketing activities, transport, insurance
and various services
In addition to the importance of oil in general and the Arab oil has
additional strategic advantages such as geographic location, And the
magnitude of reserves and production of heavy investment costs are relatively
simple, And the ability to meet the