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
What linguists mentioned about the infinitive and its use in the linguistic levels of speech, whether with its verb, or what was mentioned in the difference between the infinitive and the noun of the source, are matters that are related to the phenomenon of hearing in speech, a need necessitated by the nature of the linguistic law and its connection with the Arabic dialects, which proceeded in the linguistic levels to form Phenomenon inherent in the use of the source and the name of the source
What linguists mentioned about the infinitive and its use in the linguistic levels of speech, whether with its verb, or what was mentioned in the difference between the infinitive and the noun of the source, are matters that are related to the phenomenon of hearing in speech, a need necessitated by the nature of the linguistic law
This research seeks to shed light on what you add intangible assets of benefit to the company and this antagonize pause for consideration because it makes the company in a good competitive position stimulates the rest of the companies to acquire those assets.
That many companies have achieved competitive advantages in the market do not even achieved monopolies increased the value and reaped extraordinary profits as a result of those assets which requires the need to be measured to determine the extent to which contribution in the emergence of the value added to the value of the company on the one hand and to make the presentatio
... Show MoreHusbands’ violence towards their wives is one of the greatly important issues in social sciences. Accordingly, the current study aims at determining the levels of violence practiced by husbands towards their wives to propose a professional program from the perspective of the general practice of social work to overcome such a phenomenon. The study is descriptive in nature, where the researcher has used a comprehensive social survey method. To achieve the goal of the study, the researcher has prepared a questionnaire that consisted of two parts. The first part contains the primary data of the two sections, and the second contains (38) phrases distributed over four axes to measure the levels and types of violence among the sample’s memb
... Show MoreThe current research aims to analyze the extent of the adoption of the standards of ISO 45001: 2018 for occupational safety and health management by the General Establishment of Civil Aviation. The research problem was the extent to which the General Establishment of Civil Aviation approved ISO 45001: 2018 for occupational safety and health management. The questionnaire was used as a primary data collection tool, the sample was distributed (50) form, they were selected from the category of employees of the establishment at different levels to represent the research community. Data were analyzed using the statistical package (SPSS), a number of vector statistical methods were used as well as arithmetic mean, standard deviation, an
... Show Moreرقابة القاضي على تنفيذ قرارات التحكيم التجاري الدولي وفًقا لاتفاقية نيويورك
The purpose of the current research is to identify the reality and applicability of the entrepreneurial approach in its dimensions (creative, proactive, independent, risk tolerant, offensive) and its impact on the success factors of the project (organizational commitment, communication, project team, project monitoring) Access to information, treatment, storage), which is a significant and important link in the success and development of industrial projects with the possibility of studying and analyzing the provision of the appropriate environment for this.
the research started from a problem expressed by a number of intellectual and practical questions aimed at answering them as well as To answer a
... Show MoreThe research aims to develop the general performance and improve the level of activity of private insurance companies in line with the current progress of the country. Besides, Evaluating financial performance to diagnose weaknesses and strengths in sample research companies and then developing appropriate solutions. The deviation in the financial performance of the research sample was revealed by measuring the various accounts of the company. The research sample included five companies in the private insurance sector listed in the Iraqi Stock Exchange Market, which represent the private insurance sector. The research concluded that the added economic value is a broad concept that goes beyond the traditional performance evaluation process a
... Show More
The most prominant goal aimed at by contemporary islamic ideology is to present Islam to the whole world as a message of God that establishes for man a supreme civilization to accomplish justice, peace, development and prosperity
This mission is hindered by many obstacles that create Islamic ideology crisis such as loss of Comprehensive unifying vision which led to the loss of correct vision. This resulted in a Weakness of Priority arrangement and national interests a accomplishment.
There is also a problem of the curriculum that teaches Islamic ideology .
Another problem is that of the concept taken from Islamic culture.
Also another Problem Is the lack of understanding of
... Show More