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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
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Designation Homemade Instrument to Measure Turbidity of Barium Sulphate
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This research include the designation of newly instrument (Turbidmeter) depending on using photo voltaic detector (8.5mm.*8.5mm.).These dimensions have large area which increases the scattering rays with a variable intensity. The properties of this design are local mode and the used tools are a available in the local markets as well as its less cost light weight system. It is worth mentioning that the possibility of its application in many fields such as: Clinical, Laboratory, Industrial and Fuel fields. This designation, applied to estimate Barium Sulphate in turbidity method. The analytical results show high accuracy and repetition, also the linearity ranges from (4-180) ppm. At the detection limit (0.05) ppm. With correlation coefficient

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of survival models to study determinants liver cancer
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Cancer is one of the dangerous diseases that afflict a person through injury to cells and tissues in the body, where a person is vulnerable to infection in any age group, and it is not easy to control and multiply between cells and spread to the body. In spite of the great progress in medical studies interested in this aspect, the options for those with this disease are few and difficult, as they require significant financial costs for health services and for treatment that is difficult to provide.

This study dealt with the determinants of liver cancer by relying on the data of cancerous tumours taken from the Iraqi Center for Oncology in the Ministry of Health 2017. Survival analysis has been used as a m

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Publication Date
Sun Apr 14 2019
Journal Name
Political Sciences Journal
Characterization of terrorist methods and how to address them
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توصيف الاساليب الارهابية وسبل مواجهتها

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Publication Date
Mon Aug 21 2023
Journal Name
Communications In Mathematical Biology And Neuroscience
New techniques to estimate the solution of autonomous system
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This research aims to solve the nonlinear model formulated in a system of differential equations with an initial value problem (IVP) represented in COVID-19 mathematical epidemiology model as an application using new approach: Approximate Shrunken are proposed to solve such model under investigation, which combines classic numerical method and numerical simulation techniques in an effective statistical form which is shrunken estimation formula. Two numerical simulation methods are used firstly to solve this model: Mean Monte Carlo Runge-Kutta and Mean Latin Hypercube Runge-Kutta Methods. Then two approximate simulation methods are proposed to solve the current study. The results of the proposed approximate shrunken methods and the numerical

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Publication Date
Thu Jun 27 2019
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
SURVEY WITH CHECKLIST OF THE INVASIVE INSECTS TO IRAQ
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The survey and checklist of invasive species of the insects in some different localities of Iraq are revised; 24 invasive species were documented until December 2018 during the current investigations. The species distributions, common names and synonyms are given.

 

The current investigation included all of exotic species in Iraq, which are not collected during this study.

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Publication Date
Thu Mar 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Economic globalization adapts to a new stage of development
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the pursue of social  systems history present to us solid evidence that the collapse of  that systems be caused by either the stagnancy aftermath maturity or unreal intellectual foundation which lead to sudden collapse, while the capitalism can avoided that intellectual damages due to its dynamic system with appropriate  auto adaptation mechanism and use it excellently in the right time.

The globalization had excrete (as one of the capitalism adaptation mechanism) its own targets and its methods in framework of multinationals corporations which consist with capitalism states that employed the international organizations to reconstruction the global economy to serve such targets. So the glob

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of The Mechanical Behavior Of Materials
Utilization of serial tendering to reduce the value project
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Abstract<p>Serial tendering is better than other types of tendering when it comes to cost reduction, where civil infrastructure projects need a significant increase in the amount of tough planning, financial expenditures, engineering work, and resources of a different character than other types of construction projects. The effects of a lack of funding cause decrease in the completion speed of the project on time. The need to reduce the cost of bidding on recurrent civil infrastructure projects is critical. To achieve the desired goals of this research, this article will provide an overview of the type of bids used in the construction of schools implemented in the current financial perspective i</p> ... Show More
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Publication Date
Fri Jun 30 2023
Journal Name
لارك
Expressions of probability in Spanish language and their translation into Arabic (Empirical study)تعابير الاحتمالية في اللغة الاسبانية و ترجمتها الى اللغة العربية: دراسة تطبيقية
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The probability is considered one of the grammatical cases in all languages of the world. Expressions of probability in Spanish language are expressed by various structures, expressions and some verb tenses. By this study explains the grammatical cases, the verbal periphrases, the impersonal expressions, the future tenses (simple and perfect) and the conditional mode of probability in Spanish language .We have explains these cases in detail with examples that have extracted from various spanish grammar books .The specific objective of this study is to know the resources and constructions of probability in Spanish language and their translation in Arabic language.

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Publication Date
Mon Aug 01 2022
Journal Name
Inorganic Chemistry Communications
Study to molecular insight into the role of aluminum nitride nanotubes on to deliver of 5-Fluorouracil (5FU) drug in smart drug delivery
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The adsorption process of 5-Fluorouracil (5FU) drugs on Aluminum nitride nanotubes surface (AlNNTs) have been evaluated through density functional theory (DFT). The DFT results show that the interaction of AlNNTs with the F atoms of 5FU drugs is strong due to the fact that the amount of adsorption energy was about − 29.65 kcal.mol−1. Conversely, the interaction of the 5FU through O atoms with the AlNNTs was weaker due to the lower value of adsorption energy. Also, based on the values of Gibbs free energy, the 5FU adsorption on the surfaces of AlNNTs was spontaneous. In addition, based on natural bond orbital (NBO) analysis, the direction of charge transfer was from fluorine’s σ orbitals of the drug to nitrogen’s and aluminum’s n*

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Publication Date
Tue Apr 14 2020
Journal Name
Modern Sport
In formation Provessing and its relation to the performance of scrolling skillfrom the top and bottom of the volley ball to the students
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The problem of research is that there are differences between learners in processing in formation in general and there is variation at the learners level perform scrolling skill of the passes up and down by the volley ball .Therefore the researchers decided to conduct astudy through which identify the relationship between information processing and the skill of scrolling from the top and bottom by the volleyball. The researchers used the descriptive approach by themethod of interconnectivity .Asampleconsist of21 students from first staye in collage of physical education and sports science for Girls(university of Baghdad) and attest has been applied(process information and scroll up and down) on the research sample after the required

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