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
This research to study the effectiveness of the reception in the interactive theatre revealed the impact of this receipt in the educational process, and has focused on regarding the role of interactive theatre in education, the role of the interactive receiver, and how this type of theater that have an impact on the process of learning and education aimed at the receiver positive actor, this research was to examine this in detail through theatrical prepared for this purpose with a group of students (fine arts Institute for girls/morning), and marking research under Address (effectively receive interactive theatre) as taken from the theme Finder receive education through theatre material for consideration, as follows:
- 1. Ch
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
... Show MoreDer ägyptische christliche Schriftsteller und Dramaturg Alfred
Faradj wurde 1929 in El-Zaqazek/ Alexandria geboren. An der
philosophischen Fakultät der Universität Alexandria erhielt er 1949 den
B.A. Grad. Von 1949 bis 1950 arbeitete er als Lehrer und als
Theaterkritiker bei verschiedenen Zeitungen wie Akhir Sa’a, Ros El-
Yousef, El- Ghad und El-Djiel. 1952 erhielt er den Sultan-ElAwies-Preis
für Literatur. Die goldene Medaille für Künste und Literaturschaffen
bekam Faradj 1956 für seinen ersten Einakter Saut Missr’/ Die Stimme
Ägyptens. Dieses Stück wurde im Dezember 1956 am Nationaltheater in
Kairo aufgeführt und von Hamdy Ghaith inszeniert.
The science of jurisprudence of the most honorable science, and engaged in the great reward with God Almighty; Today, they strive to highlight this tremendous wealth by searching for it, studying it, realizing it and presenting it to mankind for the purpose of benefiting from it.
It is a blessing to me that guided me to write in jurisprudence on the subject: (Delayed dowry in Islamic jurisprudence) Islamic law has preserved the rights of the wife to her husband, which is a financial and moral right. It is one of the provisions of the marriage contract and not a health condition and therefore marriage is held without mentioning in the contract.
After this trip in the poetry of irony fields, which restricted to the second Abbasid poetry .it is necessary to mention the most notable results that the research reached
Forbidden Suckling Decision in Islamic jurisprudence
مارسَ التراث بغير قصد دوراً تحكّمياً في العلل البلاغية ، إذ أمكث في كل موضوع علّة ً في عليائها بـها يقارع وبفضلها يداول ، ممـا كفل ديمومتها وتوجّـه الخاطر إليها، ومـن تلك العلل ( العناية بالمتقدّم لأنـــه الأهمّ ) الماثلة في موضوع( التقديم والتأخير) ، فقد تركت هذه العلّة لقوّة ركائزها بصمتها بنجاح لتكون مدخلاً إلى علل أخرى في إطار مفاهيمي مستوفٍ حقائق موضوعية وهواتف نفسية يغذيها الواقع، ولكن بمتابعة نصـوص قرآ
... Show MoreThank God thank so much good and blessing .sobhank dose not praise you، you also Praised on yourself، created Vobdat، and given culminated، there is no inventory of graces، nor limits to please، and pray and to recognize the honest slaves، and he finished your creation، senders ring، and a teacher، our Prophet who was Prophet Mohammed bin Abdullah (Al-Ameen)، the adviser.
The problem of research tagged: (metaphor and its transformations in the surreal drawing) dealt with the nature of the concept of metaphor and the mechanisms of its work in the contemporary global achievement. The research came in four chapters: The first chapter was concerned with the systematic framework for the research represented by the problem of the research, as it was manifested through this study by metaphor and its transformations, which were associated with the Surreal drawing papers in Europe. The goal of the study has been crystallized with the following:
Exposing metaphor and its transformations in the visual system of the surreal drawing.
As for the limits of the research, I was interested in analyzing video mod
Al-Jahiz is considered one of the scholars who had a great participation
in building the Arab scientific heritage, through his scientific
contributions that