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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
Fri Aug 15 2025
Journal Name
Al–bahith Al–a'alami
The Interactive Communication and its Reflection on Social Capital
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The Internet makes the world like a small village. It has the ability to make groups of the same ideas, thoughts, and identity close to each other by gathering them in one place. It is a way to communicate and share information and opinion; shaping and sharing of comprising individuals with common interests and the participation of individuals in a fruitful dialogue results in achieving a set of goals promote ideas and mobilizing people about issues and events of common interests.

To address the relationship of the internet via interactive communication and its ability to achieve social capital and discuss issues and various social events, the study sees that the problem of the study could be formulated as follows:

Consid

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Publication Date
Tue Oct 31 2023
Journal Name
College Of Islamic Sciences
The shield And its provisions in Islamic jurisprudence
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Since I live in a society in which violence has become widespread, and killing among its own people flared up till they began to kill under the excuse of taking shelter, in these pages I would like to explain the status of taking shelter in the light of Islamic Law (Sharia), exploring scholars’ opinions in the legitimacy or illegitimacy of this issue according to the legal standards.
And, to acquaint people, and myself in the first place, with the true nature and the gravity of this issue; to expose it to those who are unaware of it; to remind those who are already aware of it. I would refute the fabrications, remove the suspicions which surround it untill it made the forbidden permissible; the wrong right. I would explain to those

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Publication Date
Tue Oct 31 2023
Journal Name
College Of Islamic Sciences
Orphan care In the Islamic perspective
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I was invited to deliver a research paper on orphan care at the Center for Psychological and Educational Research. So I sought help from God Almighty and began writing a research in which I explained the meaning of the orphan, his condition, and the Holy Qur’an’s care for him. Therefore, I intended for the title of my humble research to be (Caring for the Orphan in the Islamic Perspective), since the papers were mixed up in the time of accidents, disasters, and deadly weapons, all of which reap men more than what we suffer. In this wounded country of ours, with civil wars, sectarianism, and insecurity, research began to solve the problem of orphans at a time when society had become an orphan with no shepherd. When I addressed this to

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Publication Date
Mon Sep 25 2023
Journal Name
Arab Science Heritage Journal
ظاهرة المُحال في اسم التفضيل
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Al-sarf science is one of the most scientifically accurate and rich in branches. Because it depends on the one accent and how the changes happened inside this science (from an event associated with time or not associated). The people who create this science and were deep made a tough rule to can out of these sentences without reason. The aim of this research is to declare (The Impossible Phenomenon in the Preference Name) and this study is separated into two chapters: 

Section one: it’s content of (Preference) in the base books and the scientists of linguists and the rules that authorized building in the name of Preference. 

Section Two: Discussed the ways that possibly come in the name of Preference and resol

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Rationality and Freedom in Islamic Thought
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Abstract Rationality and freedom are fundamental elements of Western modernity. Although modern and contemporary Islamic thought has established its intellectual foundations on the fundamentals of intellectual thought that are at the core of its Islamic intellectual system, at the same time many of its intellectual products have been a response In spite of the fact that this Islamic intellectual response stands out from Western modernity as a negation or a positive attitude. The Islamic intellectual response differed in determining its position on Western modernity, depending on the nature of the historical stage that was The Islamic nation, as well as the nature of the challenge posed by Western civilization to other nations and other c

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Publication Date
Sun Jan 13 2019
Journal Name
Arab Science Heritage Journal
العلاج بالموسيقى في التراث العربي
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لا شك أن الموسيقى هي أقدر الفنون على خدمة الإنسان، وهي أرقى أنواع منشطات الحياة والصحة النفسية والعضوية، فالصحة النفسية والعضوية هي تناسق الشيء مع كل شيء الخلية مع الخلايا، والروح مع الأرواح، والإنسان مع الكون، كما تتناسق النغمة مع النغمات، والآلة مع الآلات .

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Publication Date
Mon Sep 25 2023
Journal Name
Arab Science Heritage Journal
البهائيون في بغداد (دراسة تاريخية)
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The Baha'is are a group that belongs to the Baha'iya, the Baha'iya according to the encyclopedia of Religion Sciences is a modern religious sect appeared in existence in the middle of the ninetieth century. The number of their believers is around six million people of different parts of the world. its main center lies in Haifa city in Palestine

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Publication Date
Wed Jan 01 2020
Journal Name
مكتبة القانون المقارن - جامعة بغداد
تنازع الاختصاصات في الاجراءات الجزائية
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Publication Date
Mon Jan 30 2012
Journal Name
مجلة العلوم القانونية
حماية المستهلك في التعاقد الالكتروني
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يتناول البحث حماية المستهلك في التعاقد الالكتروني

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Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
الكيمياء الكيمياء في الحضارة الإسلامية
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This research takes its significance by referring to the participation of Arab Muslims in the knowledge of the chemical heritage, including the new writings and additions to this science; and thus made the way easy directly or indirectly for Europeans in the scientific knowledge of chemical, Starting from Khalid bin Yazid until the death of the last scientists Muslims in this area .

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