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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 May 24 2023
Journal Name
College Of Islamic Sciences
plural noun in Arabic Grammatical study
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This is a research that deals with one of the topics of Arabic grammar, namely, the plural noun, and it is not hidden from the students the importance of grammatical topics in preserving the tongue from melody, and what it has of fundamental importance in knowing the graphic miracles of the Qur’an, and I called this research:

(plural noun in Arabic a grammatical study)

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Publication Date
Sun Apr 07 2013
Journal Name
Journal Of Educational And Psychological Researches
تشخيص الاطفال التوحديين في رياض الاطفال
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Developing disorders or ingeneral disability considered one of infortant cases which socities faces as a case with several a spects that may lead to disability . the movement of growth anf developing in the society thus the gardiauship of abnormal individuals became insisting issue which has social and human necessity .

The children of autism considered as special categories that guardian ship and care started of them inhoticeble image at the last time .

Hence, the researcher interested in this problem that made her studying it the study aimed to educte the child of autism that exist in kindergarten .the resrarcher depended on (Adel Abdullah) test for child autism that consists o

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The paradise in surat al-rahman and its preparation
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Our life is a test and the eternal life in the afterlife. So we must work well in our life even win paradise, must always remember the death and there is a life after this death and we will be responsible for everything we've done in our life. God did not create us vain but for reward, punishment, for this we must have to well prepare for this great day and we have to think about what to do in order to win the paradise.
Keywords: paradise, surat al-rahman, preparation.

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Publication Date
Sun Dec 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
التقنيات المصرفية في تمويل التجارة الخارجية
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Finance is the various forms of the basic components of the economies of the countries and playing the important role of developing of the social aspects and economic communities, and foreign trade in particular, its really important for countries because finance represent the largest share in the national income. Thus, finance became the important aspects for nations and how could be improved and ensure good reputation to it , Perhaps one of the most important insurance that seek to achieve is the funding guarantees through the intervention of financial institutions and most important banks, using a range of techniques and tools that today are among the most important foreign trade financing sources and the most important documentary cr

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Publication Date
Sun Jan 04 2015
Journal Name
Journal Of Educational And Psychological Researches
القيم السائدة في قصص الاطفال الكردية
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The goal of the research is to identify prevailing values in Kurdish children’s stories, and statistically significant differences between groups. In the theoretical framework, the definitions of values are reviewed. Furthermore, a range of previous studies were offered, with the most important findings.
To achieve the goals of this research, an amount of 14 Kurdish children’s must be analyzed. The selected Kurdish children’s stories must be translated to Arabic conform the classification ’White’.  After confirming the stability of this tool, the researcher reached the following results:

The cognitive and physical values received the highest ratios, while the moral, practical, patriotic and nationalistic values

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The U.S.A strategy in the red sea
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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The political development in Moritania 1967-1934
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Publication Date
Thu Oct 18 2018
Journal Name
Al–bahith Al–a'alami
Modalities and Methodological Techniques in Media Studies
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There have been many writings and discussions that dealt with the details and interpretation of the research methods and the identification of the methods and methodological methods used by researchers and writers as they deal with research topics and problems in all fields of natural and human sciences. But we noticed that the movement of science and its knowledge and development requires the identification of suitable tools and methodological methods appropriate for each type of science. In other words, attempts should be established to build appropriate methodological tools for human and cognitive activity that can be referred to as a specific science that sets out certain paths of the human sciences which is certainly the ori

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Publication Date
Thu Mar 14 2019
Journal Name
Al-khwarizmi Engineering Journal
Cellulose Fibers Dissolution in Alkaline Solution
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In this study, NaOH dissolution method was applied to dissolve cellulose fibers which extracted from date palm fronds (type Al-Zahdi) taken from Iraqi gardens. In this process, (NaOH)-solution is brought into contact with the cellulose fibers at low temperature. Experiments were conducted with different concentrations of NaOH (4%, 6%, 8% and12%) weight percent at two cooling bath temperatures (-15 oC) and (-20oC). Maximum cellulose dissolution was 23 wt% which obtained at 8 wt% concentration of NaOH and at cooling bath temperature of -20oC. In order to enhance the cellulose fibers dissolution, the sample was pretreated with Fenton's reagent which consists of

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Publication Date
Tue Jul 01 2014
Journal Name
Political Sciences Journal
Depleted Uranium And use an American in Iraq
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اليورانيوم المنضب واستخدامه امريكياً في العراق

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