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
Background: Lung cancer is a disease in which cells in the lung grow out of control and may spread to lymph nodes or other organs in the body such as the brain. Cancer from other organs also may spread to the lungs. The chance that a man will develop lung cancer in his lifetime is about 1 in 15; for a woman, the risk is about 1 in 17. These numbers include both people who smoke and those who don't smoke. Worldwide; prevalence of the lung cancer was decreased in the last decade.
Objectives: To determine the prevalence of lung cancer in Al Nagaf Governorate during 2019 and 2020
Patients and Methods:
A Registry-based cross sectional study was conduct
... Show MoreTwo Prototypes of Transversely Excited at atmospheric pressure (TEA) Nitrogen laser systems (One Stage Blumlein Circuit and Two Stage Blumlein Circuit) were fabricated and operated. High voltage power supply with variable operating voltage (0-20 kv) and operating current (1-3A) was built and tested successfully. The gas flow rate of 15 L/ min and 10 L/ min for OSBC and TSBC was used. The performance of the fabricated systems was studied extensively reaching to the optimum operating conditions. The obtained laser output energy for the first system has linear relationship with the applied voltage. The maximum output energy was about (1.14 mJ) with (10.40) ns pulse duration and the half-wave divergence angle was about (0.1455 m rad). In the
... Show MoreBackground: Chlamydia trachomatis infections are the most prevalent bacterial sexually transmitted infections (STI) recognized throughout the world. Screening programs for C. trachomatis is of paramount importance in the prevention of long-term sequelae.
Subjects and methods: A total of 91 normal healthy women were included in this study, which was conducted for the period from 1st. November/ 2011 to 1st. March 2012. They were chosen by simple random selection from Al-Batool Teaching Hospital for maternity and children, and some health care centers in Baquba city. The age range was 17-42 years. 49 (53.8%) and 42 (46.1%) were from rural and urban areas respec
... Show MoreAirlift reactors are widely used in the chemical and biochemical applications as effective contactors for mass and heat transfer. The main advantages of airlift contactor compared with simple bubble column are ease of construction, low shear rate, high capacity, good mixing and liquid circulation without mechanical agitators and circulating pumps.
In this work, growth characteristics of Chlorella vulgaris microalgae were studied in an internal loop airlift photobioreactor for biomass production. The bioreactor operated under batch and semi-continuous culture mode using commercially available 20:20:20+TE NPK fertilizer as nutrients. The experiments were conducted to evaluate the growth rate and biomass productivity of
... Show MoreAbstract
This work involves the manufacturing of MAX phase materials include V2AlC and Cr2AlC using powder metallurgy as a new class of materials which characterized by regular crystals in lattice. Corrosion behavior of these materials was investigated by Potentiostat to estimate corrosion resistance and compared with the most resistant material represented by SS 316L. The experiments were carried out in 0.01N of NaOH solution at four temperatures in the range of 30–60oC. Polarization resistance values which calculated by Stern-Geary equation indicated that the MAX phase materials more resistant than SS 316L. Also cyclic polarization tests confirme
... Show MoreResearch aimed to explore the Application Effect of the Conflict Management Strategies by the managements to solve conflict between and inside the conflicted parties within (IGEC) to increase the productivity of the workers. To collect data, 110 questioners had been distributed among managers and heads of departments of all managerial levels, 102 answered questioners regained, 5 of them were disqualify for statistical analytic, only 97 were taking in consideration for statistical analysis presenting 93% of the retained number.
SPSS Program supported with a group of statistical tools, had been used for analysis purposes such as Kronbach Alpha test to assure the validity & stability of the t
... Show MoreThis paper tries to understand the poetic reference in the images of woman, she-camel, horse and their manifestations in Tarafah-ibnulAbd's poetry. There has got my attention the fact that these three images have their own distinct taste which is characterised by a clear rhythm, let alone the lively nature that is filled with liveliness and activity to be in harmony with the poet's youth. For these three images represented the best manifestations of his psychological and artistic poetics. The paper adopts an artistic analysis to arrive at the psychological aspects of these experiences-the woman, the she-camel, and the horse- and to understand the functions of their images and symbolic reference.
Abstract:
The distribution or retention of profits is the third decision among financial management decisions in terms of priority, whether at the level of theory or practice, as the issue of distribution or retention is multi-party in terms of influence and impact, as determining the optimal percentage for each component is still the subject of intellectual debate because these decisions are linked to the future of the organization and several considerations, The research focus on the nature of the policies followed by the Iraqi banking sector As the sample chosen by the intentional sampling method was represented by the Commercial Bank of
... Show MoreThe research (Anthropology and Representations of magic in Arab Theatrical Text, Harut and Marut's play as a Model) is concerned with studying magic and the forms of its presence in the theatrical text in different human cultures where it belongs. The research consists of four chapters.
The first chapter includes the research problem that revolves around the following questions: (what is the mechanism of employing magic anthropology and its representations in the Arab theatrical text Harut and Marut's play as a model?), and the research importance which is attributed to the necessity of studying (magic) in the Arab theatrical text as it is considered the inauguration of one of the social phenomena that many researchers in the field o
The Arab realized that proverbs and their stories had a great literary and linguistic significance, accordingly, they collected them from their sources and wrote them down. Thus, researchers went in studying them in different directions. The aim of the present research is thus to study the stories of proverbs in the Holy Qur’an, Prophet’s hadiths, and in the sayings of Arabs. Such a study helps to show the extent of the relevance of their stories to the proverbs, their literary values, the points of convergence between them and what they highlight, and the extent of their proximity to reality. It further helps to determine the factors that contributed to the transformation of Quranic verses, Prophet’s hadiths, and some phrases of s
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