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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 Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Barriers to Baseline Needs for Early Detection of Breast Cancer among Iraqi Female Patients
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Background: Breast Cancer is the most common malignancy among the Iraqi population; the majority of cases are still diagnosed at advanced stages with poor prospects of cure. Early detection through promoting public awareness is one of the promising tools in its control. Objectives: To evaluate the baseline needs for breast cancer awareness in Iraq through exploring level of knowledge, beliefs and behavior towards the disease and highlighting barriers to screening among a sample of Iraqi women complaining of breast cancer. Methodology: Two-hundred samples were enrolled in this study; gathered from the National

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Publication Date
Wed Mar 23 2022
Journal Name
Journal Of Educational And Psychological Researches
Meta-Motivation and its Relationship to the Uniqueness Seeking of the Engineering Colleges Students
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The current study aims to identify:The meta-motivation and Uniqueness seeking of the study sample. The correlated  relationship among them. The present study sample consists of (400) students from the colleges of engineering, University of Baghdad, and the University of Technology in the academic year (2019-2020), and the researcher has adopted the Chen Scale (1995)to measure the meta-motivation after its translation into Arabic by(Al-Samawi,2011).The scale includes six dimensions. The researcher has also adopted the Snyder&Fromkin scale (1980) to measure the uniqueness  seeking after translating and adapting it into the Arabic environment. The scale consists of three dimensions. The results show that students of the Facult

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
Employing Statistical Analysis in Public Relations Researches: (An Analytical Study of the Theses and Dissertations of Public Relations for the Period from 2005 to 2012)
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Public relations are amongst the social sciences that rely on scientific methods in achieving new knowledge or resolving existing problems by means of its scientific researches that are often applied and require a classification in terms of their results’ analysis. It also requires subtle statistical processes whether in constructing their material or in analyzing and interpreting their results.

This research seeks to identify the relation between public relations and statistics, and the significance a researcher or practitioner in the domain of public relations should assign to statistics being one of the important criteria in identifying the accuracy and object

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Publication Date
Wed Oct 01 2014
Journal Name
Al–bahith Al–a'alami
Student Survey in Public Relations Services, Registration and Counseling, A Case Study of Petra University for the academic year 2013/2014.
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The research discusses the public relations services, registration, and academic advising at Petra University for the years 2013-2014. Using a field study and surveying Petra University students to be informed about the services and to cover the tiny details that have to do with public relations role in the university as a specialized department interested in serving public and gaining their trust in terms of what is legal and possible to build and enhance the university reputation. And gain mutual trust between the university and its publics.
The public relations is consi

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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Serum Levels of Total IgE, IL-12, IL-13 and IL-18 in Children Patients with Asthma
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T-cell activation and alteration of cytokine levels are involved in the pathogenesis of asthma. However, the profile of circulating T-lymphocyte subsets and related cytokines during asthmatic attacks is still unclear. We compared the serum concentrations of proinflammatory cytokines Interleukine-18( IL-18) and Interleukine-12(IL-12), T-helper 2 (Th2) cytokine Interleukine-13(IL-13 ) and Immunoglobuline-E ( IgE) in 27 asthmatic children and 21 sex and age matched healthy control subjects. Serum cytokines and IgE concentrations were measured by enzyme-linked immunosorbent assay. Serum IL-13 , IL-18 and IgE concentrations were significantly higher in asthmatic patients than normal control subjects ( IL-13: median 9.73 versus 4.43 pg/ml, P&l

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Publication Date
Sat Jan 01 2011
Journal Name
Political Sciences Journal
المسؤولية الاخلاقية للمجتمع الدولي حول الاستنساخ البشري
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الخلاصة

عندما بدأت الخلية تبوح ببعض أسرارها نتيجة الدراسات العديدة لعلماء الخلية، لمحت الأفكار في أذهان البعض منهم للتدخل والتعديل في مكوناتها. كعادة كل عمل يبدأ بفكرة ثم يليه بمرحلة تنفيذ حتى تتوالى ظهور النتائج الملموسة وهكذا بدأت عملية الاستنساخ أو التوالد العذري في

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Publication Date
Fri May 19 2023
Journal Name
Revista Iberoamericana De PsicologÍa Del Ejercicio Y El Deporte
The Effect of a Training Curriculum According To the Physiological Index and the Transitional Speed of the 100m Hurdles Runner
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Recently, that there has been a decline in the levels of female players for this event in recent years compared to developments in the world, as this activity depends to achieve the highest level of performance on the physical capabilities and physiological indicators of the player who It is reflected in the achievement, which results in the loss of time for Iraqi female runners compared to the world champions in the (100) meter hurdles competition, which reflects on the level of achievement. The two researchers used the experimental approach in addressing the research problem, and the experimental design used the method of the two equal groups, the two experiments with the pre and post-tests. Female runner and second experimental group (4)

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Scopus
Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Sustainable leadership and its impact on organizational happiness Analytical research in the General Tourism Authority in Baghdad
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      The current research aims to test the relationship of the impact of sustainable leadership as an independent variable in organizational happiness as a dependent variable, in the departments and divisions of the Tourism Authority, to come up with a set of recommendations that contribute to raising the level of organizational happiness in the authority. And based on the importance of the research topic in the General Authority, and the prominent role that this body plays in society, the researcher adopted the descriptive and analytical approach in carrying out this research, by collecting data from the departments and divisions staff of (160) respondents in an exclusively comprehensive

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Publication Date
Fri Mar 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Role of using the Relative Strength Index in Making Speculation Decision in Stock: Applied Research in the Iraq Stock Exchange
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 The relative strength index (RSI) is one of the best known technical analysis indicators; it provides the speculators by prior signals about the future stock’s prices, and because the speculations in shares of companies which listed in the Iraq Stock Exchange have a high degree of risk, like risk of shares prices felling, so the speculators became committed to use some methods to reduce these risks, and one of these methods is the technical analysis by using the relative strength index (RSI) which enable the speculators of choosing the right time for buy and sell the stocks and the right time to enter or leave the market by using the historical rice data. And from here the problem of the research formulated as “Is the using of

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Implementation within strategic planning and its impact on banking service quality: (An applied research on a sample of Iraqi banks)
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In the midst of rapid changes and difficultiesand the tough competition faced by the Iraqi banks, it has become necessary to focus on a significant aspect of administrative work; that is strategic planning and the key role of implementation within this process in improving the banking service quality. It has emerged as a critical and main competitive weapon for distinguishing the services provided by banks from each other in an effort to participate in increasing market share of the bank in question in question; in its growth, continuation and profit increase.

The research has addressed the relation between the independent variable (implementation within strategic planning), and the dependent variable (banking service quality and

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