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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
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
The Vertical variations of Atmospheric Methane (CH4) concentrations over selected cities in Iraq based on AIRS data
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The Atmospheric Infrared Sounder (AIRS) on EOS/Aqua satellite provides diverse measurements of Methane (CH4) distribution at different pressure levels in the Earth's atmosphere. The focus of this research is to analyze the vertical variations of (CH4) volume mixing ratio (VMR) time-series data at four Standard pressure levels SPL (925, 850, 600, and 300 hPa) in the troposphere above six cities in Iraq from January 2003 to September 2016. The analysis results of monthly average CH4VMR time-series data show a significant increase between 2003 and 2016, especially from 2009 to 2016; the minimum values of CH4 were in 2003 while the maximum values were in 2016. The vertical distribution of CH4<

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Publication Date
Tue Mar 30 2021
Journal Name
College Of Islamic Sciences
Divine orders Divine orders directed to his prophets (peace be upon them): Divine orders directed to his prophets (peace be upon them)
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ملخص البحث:

    ان الله تعالى هو الذي خلق جميع المخلوقات ، والذي بيده الموت والحياة وان كل هذه المخلوقات تحتاج الى اوامر ، وهذه الاوامر الالهية وجهها الله لعبادة بوساطة انبياءه ( عليهم السلام) فكانوا هم اول المستسلمين والمنقادين لأوامره ، فجاءت الآيات الكريمة مخاطبة للأنبياء واقوامهم بشكل عام ولنبينا محمد (r) بشكل خاص.

اما عن المضمون البحثي فقد جاءت مادته مقسمة الى ثل

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Publication Date
Mon Apr 17 2017
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
THE POSSIBILITY OF THE APPLICATION OF ENVIRONMENTAL FINES TO REDUCE THE WASTE GENERATED FROM THE SHOPE AND RESTAURANTS IN THE CITY OF BAGHDAD/ CASE STUDY.: THE POSSIBILITY OF THE APPLICATION OF ENVIRONMENTAL FINES TO REDUCE THE WASTE GENERATED FROM THE SHOPE AND RESTAURANTS IN THE CITY OF BAGHDAD/ CASE STUDY.
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The research aims to identify the possibility of applying environmental fines to commercial shops and restaurants to reduce the environmental pollution represented by the wastes generated from them. The research sample was divided into two groups, including the first (20) commercial shops (meat shops and slaughter it, fruits & vegetables, legumes and accessories) and second (30) Restaurant in the city of Baghdad on both sides of Karkh and Rusafa. The quality of the waste was classified into carton, plastic, aluminum, glass, paper, cork and food waste. The study revealed the possibility of applying environmental fines to restaurants and shops to reduce the waste generated from them throughout the year and to apply continuous monitorin

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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Local policy and its impact on the performance of the province of Baghdad.
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Abstract

The current research aims to clarify the role of local policies on the performance of the province of Baghdad, after studies proved practical experience what those policies of the major role and effect on the lives of citizens, as well as alleviate the burden on central government, which make a lot of states give local governments broad powers and her specialty funds for the exercise of its vital role and actor in various joints of local development, research has indentified a problem in a number of questions such as: do you have the policy of the provincial council of local qualified and able to influence the performance of the province? What are the main forces of powerful and implementation of policies at all

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Publication Date
Wed May 05 2021
Journal Name
Arab Science Heritage Journal
تربية الشباب في التراث الاسلامي وانعكاساتها على الواقع المعاصر
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Islam paid great attention to the youth, and took care of them because they
are the strength and movement, which is the preferrence stage in human life,
and they are the ones who

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Publication Date
Tue Apr 30 2024
Journal Name
مجلة دراسات دولية
العوامل المؤثرة على اتجاهات الناخبات في العراق دراسة ميدانية
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تهدف هذه الد ا رسة الى التعرف على السلوك التصويتي للمقترعات الع ا رقيات. والأسباب التي تدفعهن للمشاركة في عملية الاقت ا رع، والعوامل المؤثرة في خيا ا رتهن التصويتية والأسباب التي تجعلها تفضل اختيار الرجل أو اختيار ام أ ر ة ، وأخي ا رً مدى م ا رعاة اج ا رءات الاقت ا رع لظروف النساء واحتياجاتهن واهتماماتهن. اعتم دتالد ا رسة منهجاً وصفياً واستعان ت بطريقة المسح بالعينةاما الاداة الرئيسية فهي الاستمارة الاستبيانية.

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Publication Date
Tue Mar 24 2009
Journal Name
Proceeding Of 3d Scientific Conference Of The College Of Science, University Of Baghdad 24 To 26 March 2009
Bacterial DNA induces inflammations in murine renal system
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Abstract Since unmethylated CpG motifs are more common in DNA from bacteria than vertebrates, and the unmethylated CpG motif has recently been reported to have stimulatory effects on lymphocytes, we speculated that bacterial DNA may induce inflammation in the urinary tract. To determine the role of bacterial DNA in lower UTI, we intraurethrally injected prokaryotic DNA (extracted from E. coli) in white mice and performed histopathological study for the kidneys and urinary bladders, 24 h after the exposure. The results showed infiltration of inflammatory cells, shrinkage of glomerulus and increase the capsular space, as well as edema formation in kidney tissues. Moreover, urinary bladder sections showed infiltration of inflammatory cells.

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Publication Date
Mon Nov 19 2018
Journal Name
Arab Science Heritage Journal
الطب الطب العربي وأثره على المعرفة الطبية في أوربا
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This Kind of study has a special importance. Great numbers of Arab Muslims share a lot of their work, their Trans lations & new additions to scientific heritage. They facilitate the indirect way for Europeans to got Greek scientific knowledge. Ibn Sina classified & collected in his book (Law) Galen`s medical publications & he clarified, arranged & make them easy to understand.

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Publication Date
Tue Jan 30 2018
Journal Name
مجلة جامعة الانبار للعلوم القانونية والسياسية
الحماية المدنية للمستهلك في المرحلة السابقة على التعاقد الالكتروني
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يتناول البحث الحماية المدنية للمستهلك في المرحلة السابقة على التعاقد الالكتروني

Publication Date
Tue Aug 15 2023
Journal Name
Al-academy
Emotional Motivation in industrial products design and its reflection on the consumer
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This research discusses the subject of emotional stimulation factors through the stages of product design interaction with the consumer and what they reflect in the formation of a self-consideration of the design in his emotional memory regarding the specific brand through the following question (What is the emotional stimulus in the design of certain products and its reflection on the consumer during the processes of receiving and using it?), The importance of the research comes in the connection of design elements with many sensory factors used and motivating to attract the consumer to the acquisition of a specific design and the demand for its experience, the study aims Detection and access to emotional stimulation in the design of th

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