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
For in the Holy Qur’an there are vivid examples and speaking models that tell stories of the tyrants who filled the world with tyranny and overwhelmed it with tyranny, and the Holy Qur’an presents these proverbs to people, not so that they may be amused by them, but rather so that they consider and bite with them. For every tyrannical tyrant, he lives within a framework of self-loss, according to him from life he lives and suffices, even without attachment to a principle or an ideal, and in the world of the unconscious with his whims, without any regard for death that is closer to him than his jugular vein, or for an account that does not leave small or great Therefore, the title of my research came to this (Qarun in the Holy Qur’a
... Show MoreIn a unique way, heritage libraries enrich Iraq's cultural landscape. Iraq has a large number of heritage libraries, which carry a large number of books of Arab-Islamic heritage. The Library of the Center for the Revival of Heritage is one of these .
Virtual reality technology is the science of the embodiment of things and move spontaneously among non-real from one place to another with the full sense of the form, touch, sound, enables the user tried out and deal with it, like a real natural world and open up new worlds for human ambitious to let him overlooks the supposed world. Internet has become part of our daily lives, especially with the presence of mobile devices; that revolutionized the world of social networking. Access to information and build relationships change in the era of digital technology. The woman is not in isolation from this era; she found to herself a wide area for the production of ideas.
When we talk about woman in the modern means of communication, this a
Önsöz
Bu tez Türkçe'de -yor ekinin kullanışları başlığını taşımaktadır.
Bilindiği gibi, bu ek Türkçe'de bir çok sayıda görev ve işlev yüklenebilmektedir. Bu ek Türkiye Türkçesinde en sık kullanılan şimdiki zaman ekidir. Bu ek hem şekil hem zaman ifade eder. Ayrıca da bu ekin çeşitli kullanışları verdır.
Bu ekle ilgili kaymalar çok açık olup örnekleri de son derece fazladır
Etre et Avoir Principaux auxiliaires de la langue francaise
كان لنهاية الحرب الباردة وعولمة العالم على وفق رؤية كونية تتجاوز حدود ومفاهيم السيادة الوطنية والقومية الاثر الواضح في ترتيب العلاقات الدولية , واصبحت تلك العلاقات تدور حول محورين الاول .. هو الاعتماد المتبادل بين الدول من اجل الوصول الى خطوط مشتركة للمصالح المختلفة بين هذه الدول . والآخر.. هو تبعية الدول الضعيفة للدول القوية لافتقار الاولى توفير الحاجيات الى مواطنيها . هذا يشير الى نشأة علا
... Show More The research aims to (identify the applications of pedagogy in art education), the research community included, art education for the primary stage, so the community consisted of (8) main areas in art education, either the research sample was chosen, two main areas (objectives, and content), and included the research methodology (descriptive and analytical), the researcher built the research tool represented (the validity form of the tool) and presented to a group of experts to indicate its validity as well as to measure its stability, To show the results, the researcher used the percentage, and the researcher recommended - modifying the curriculum every period of time, such as every four years, others
The comparative literature is a branch of literary criticism which Point to the literary association and relation connecting a mong different world nations and the effect of a nations literature and Culture on another nations literature and culture .So the comparative literature is an image and affront of influence on another nation and countrys literature and culure, for example, the effect of Arabic literature on the Persian , French , English Turkish, Indian and Chinese literature and vice aversa . The current research includes three sections .The first section refers to the meaning and definition of the term “comparative literature '', its origin and beginning s. While the second section focuses on the beginning of the comparative
... Show MoreThe poet Maarouf Al-Rusafi lived in an anxious era of our intellectual history at the end of the nineteenth and first half of the twentieth century, which is the stage of the launch of the Enlightenment movement in the Arab East with the great political and social changes that witnessed this stage that had an influential