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
The dependence of the energy losses or the stopping power for the energies and the related penetrating factor are arrive by using a theoretical approximation models. in this work we reach a compatible agreement between our results and the corresponding experimental results.
Artificial Neural networks (ANN) are powerful and effective tools in time-series applications. The first aim of this paper is to diagnose better and more efficient ANN models (Back Propagation, Radial Basis Function Neural networks (RBF), and Recurrent neural networks) in solving the linear and nonlinear time-series behavior. The second aim is dealing with finding accurate estimators as the convergence sometimes is stack in the local minima. It is one of the problems that can bias the test of the robustness of the ANN in time series forecasting. To determine the best or the optimal ANN models, forecast Skill (SS) employed to measure the efficiency of the performance of ANN models. The mean square error and
... Show MoreIn the United States, the pharmaceutical industry is actively devising strategies to improve the diversity of clinical trial participants. These efforts stem from a plethora of evidence indicating that various ethnic groups respond differently to a given treatment. Thus, increasing the diversity of trial participants would not only provide more robust and representative trial data but also lead to safer and more effective therapies. Further diversifying trial participants appear straightforward, but it is a complex process requiring feedback from multiple stakeholders such as pharmaceutical sponsors, regulators, community leaders, and research sites. Therefore, the objective of this paper is to describe three viable strategies that can p
... Show MoreBackground: Nutrition and diet can affect the development and integrity of the oral cavity including the development and eruption of primary teeth. Aims of the study: The study was carried out to determine the effect of weight status of the child and gender on the number of deciduous teeth erupted in the oral cavity. Material and method: A children from the age 12 months -35 months attending Specialist Health Center and children of Nursery in Al-Khadraa, and nursery in Al- Aadamyia and Hay-Heteen. The number of teeth erupted, gender and body mass index were recorded. Results: The results showed that eruption of primary dentition was quicker in children who were overweight than those with normal weight and underweight and faster in girls
... Show MoreVulvovaginal candidiasis (VVC) is caused by Candida albicans affects a significant number of women during their reproductive ages. Th17 cells play a major role in coordinating the host defense in oropharyngeal candidiasis. In this study we investigated the involvement of the Th17 response in an animal model of vulvovaginal candidiasis (VVC). The present study aimed to shed light on detect concentration of the IL-17 of infected animal and control . A direct Enzyme Linked Immunosorbent Assay (ELISA) was used to quantify IL-17 concentrations in 30 infected animal with VVC and 10 control group. Rats were intravaginally inoculated with C.albicans, and vaginal lavage fluids, serum were evaluated for proinflammatory cytokine IL-17 The data
... Show Moreمستخلص البحث كان الهدف من البحث هو إعداد تمرينات خاصة لتطوير مهارة التصويب بالقفز بكرة السلة للشباب، إذ لوحظ ضعفاً ملموساً ولاسيما عند فئة الشباب في إحراز النقاط في مهارة التصويب بالقفز المحسوب بنقطتين وذلك لصعوبة أداءه إذ ان المدافعين أصبحوا متمكنين من قدراتهم فضلاً عن عامل الوقت عند الأداء يكاد يكون قليل جداً عند اتخاذ القرار. وقد اعتمد الباحثان في إعداد التمرينات مبدأ التدرج من السهل إلى الصعب والتنوع في
... Show MoreLet R be a commutative ring with identity 1 and M be a unitary left R-module. A submodule N of an R-module M is said to be pure relative to submodule T of M (Simply T-pure) if for each ideal A of R, N?AM=AN+T?(N?AM). In this paper, the properties of the following concepts were studied: Pure essential submodules relative to submodule T of M (Simply T-pure essential),Pure closed submodules relative to submodule T of M (Simply T-pure closed) and relative pure complement submodule relative to submodule T of M (Simply T-pure complement) and T-purely extending. We prove that; Let M be a T-purely extending module and let N be a T-pure submodule of M. If M has the T-PIP, then N is T-purely extending.
QJ Rashid, IH Abdul-Abbas, MR Younus, PalArch's Journal of Archaeology of Egypt/Egyptology, 2021 - Cited by 4
Drag reduction (DR) techniques are used to improve the flow by spare the flow energy. The applications of DR are conduits in oil pipelines, oil well operations and flood water disposal, many techniques for drag reduction are used. One of these techniques is microbubbles. In this work, reduce of drag percent occurs by using a small bubbles of air pumped in the fluid transported. Gasoil is used as liquid transporting in the pipelines and air pumped as microbubbles. This study shows that the maximum value of drag reduction is 25.11%.