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
قسمت هذه الدراسة إلى فصلين تسبقهما مقدمة وتليهما خاتمة ثم قائمة. وقد تم استعراض مصادر البحث ومراجعه في الفصل الأول بعنوان المرأة في التشريع القديم وأثرها على وضع المرأة من خلال هذه التشريعات. أما الفصل الثاني بعنوان “المرأة في التشريع الإسلامي” فقد استعرض وضع المرأة من خلال التشريع الإسلامي، ممثلا بمصدريه الأساسيين، القرآن الكريم. والحديث النبوي الشريف والخاتمة لخصت نتائج البحث.
حق الاختصاص من الحقوق العينية التبعية التي لم ينظمها القانون المدني العراقي وقد تناول هذا البحث كيفية نفاذه في مواجهة الغير
By taking a quick look at the glory history of our nation and the current reality of it, we find that the difference is clear between how we used to be and what we have become. This is what I call the regression of civilization that happened to our Muslim nation.
Forecasting has become common process and reality. Since man has found multiple forms of simple predictive predictions, fruitful predictive results have emerged, such as weather forecasting or trading on stock exchange. The research was organized by defining the problem, which was manifested by the question:
(What is the prediction in global logo design methods?)
The aim of the research: (revealing design prediction in the methods of global logos). The theoretical framework was: (the concept of prediction in the design of global logos), (methods of global logos), (types of prediction) and then were attached to indicators, results and conclusions, including:
- The color value of international logos came with human needs: a 
The phonological level represents one of the important and basic language levels. On the functional and performative levels, it is accompanied by verbal evidences that participate in highlighting the meaning
The reality of social and technological change confirms that the classroom environment which prevailing present time is not suitable to emerge a new generation of people that have enough ability to face the contemporary challenges , this fact is as a result of education that is just focus on remembering and knowledge which is based on realities .but the real education should be based on understanding and thinking that is not reflected in our current educational reality . its noticeable that thinking is not take a pivotal role in curriculum this has been confirmed by a study ( al – musswi ,2011 ) ) and may be due all that these curriculum are still interested in quantity without concern in quality so its lost the spirit of renewal and c
... Show MoreWer es heute beabsichtige, eine detaillierte Arbeit über die Rezeption des Nibelungenliedes zu schreiben, könnte damit einfach mehrere Bände wahrnehmen. Deswegen wird es sinnvoller sein, den Forschungsprozess auf bestimmten, aber wichtigen Aspekten zu skizzieren. Darum kann nur unter strikter Beschränkung auf die Hauptrichtungen, Hauptprobleme und Hauptfiguren des Liedes gewagt werden.
Der irakische Kritiker Moḥammed Šawqi Moḥammed Ḫalifa bedankt sich bei den „Dichtern des 12.Jahrhunderts, weil sie uns die deutschen Epen übertragen haben.“[1] Diese Epen kann man auch als Mythen betrachten, in denen sich Sagen und Märchen vermischen.