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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
Tue Jun 01 2021
Journal Name
Journal Of Planner And Development
Alternative development in the proposed model of the Strategy for Empowerment and Spatial Sustainable Development/ Baghdad Governorate Council as a case study
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This research mainly aims to analyze local development strategy in Baghdad Governance, build the Strategic Model based on the study area's spatial interaction, and achieve the Trinity of Excellence based on the global model of excellence.

           This research applied SWOT strategic analysis for the strengths and weaknesses of the internal environment and opportunities and threats of the external environment for the provincial council. In conclusion, the research specifies appropriate alternatives and choosing the best in line with the reality of the Baghdad Provincial Council. Also, the strategic goals in the national plan and the spatial interaction of the development goals,

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Publication Date
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
Studying the Crystal Structure, Topography, and Anti-bacterial of a Novel Titania (TiO2 NPs) Prepared by a Sol-gel Manner
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In this research, titanium dioxide nanoparticles (TiO2 NPs) were prepared through the sol-gel process at an acidic medium (pH3).TiO2 nanoparticles were prepared from titanium trichloride (TiCl3) as a precursor with Ammonium hydroxide (NH4OH) with 1:3 ratio at 50 °C. The resulting gel was dried at 70 °C to obtain the Nanocrystalline powder. The powder from the drying process was treated thermally at temperatures 500 °C and 700 °C. The crystalline structure, surface morphology, and particle size were studied by using X-ray diffraction (XRD), Atomic Force Microscopy (AFM), and Scanning Electron Microscope (SEM). The results showed (anatase) phase of titanium dioxide with the average grain size

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Structural Model of the Relationship between Emotional Creativity and Self-Efficacy among Students at the Preparatory Year Tabuk University
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This research aimed to identify the structural model of the relationship between emotional creativity and self-efficacy among male and female students of the preparatory year at Tabuk University. The current study adopted the descriptive correlational approach, as it is appropriate to the nature of the study. The study tools contained (60) items that measure the relationship between emotional creativity and self-efficacy among the male and female students of the preparatory year at Tabuk University. The study sample was chosen by the stratified random method of the study community, where the study sample reached (183) male and female students of the preparatory year at the University of Tabuk. The results of the study showed that there a

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Publication Date
Tue Jul 01 2014
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Urinary tract infection and prolonged neonatal jaundice in term infants during the first two months of life: a descriptive study
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Background: Several causes stand behind prolonged neonatal Jaundice (Jaundice that persists more than 2 weeks).

Objectives: To find out the frequency of association between Urinary tract infections (UTI) and prolonged neonatal jaundice in term infants during the first two months of life.

Patients and methods: We conducted an observational prospective study in children welfare teaching hospital, Medical City Complex, Baghdad. Fifty term infants, less than two months of age, with clinically evident jaundice that has persisted for more than 14 days of life were enrolled; UTI was confirmed by urine culture and sensitivity. Demographic features, historical characteristics, lab

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Publication Date
Sat Jan 01 2022
Journal Name
مجلة القانون للدراسات والبحوث القانونية
كفالة الحق في الملكية الخاصة في اطار فرض ضريبة العرصات
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ان الضريبة المفروضة على المكلف يجب ان لا تكون قيدا على حق الملكية الخاصة

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Publication Date
Mon Sep 25 2023
Journal Name
Arab Science Heritage Journal
مرويات الإمام محمد بن علي الباقر ( ) في الغسل في كتب
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The research titled (narrations of Imam Muhammad bin Ali al-Baqir (upon him be peace) about washing, in the four books of Sunan - study and analysis -) deals with what was reported from the noble and purified hadiths about him, peace be upon him, through the four hadith works represented by Sunan Abu Dawud (d. 275 AH). And Al-Jami’ Al-Kabir (Sunan Al-Tirmidhi) (d. 279 AH), Sunan Al-Nasa’i (Al-Mujtaba) (d. 303 AH), and Sunan Ibn Majah (d. 273 AH), who is the venerable imam and jurist from the House of Prophethood, as he transmitted many traces from the Prophet, may God bless him and grant him peace. Upon him and his family, peace be upon him. The study focused on his narrations, including the rulings on washing

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Publication Date
Mon Jun 01 2020
Journal Name
المؤتمر الدولًي التخصصًي فًي المعلومات والمكتبات (التنظٌم المعرفًي والبيئة الرقمٌية)
الفهارس الالكترونية الموحدة وتطبيقاتها في المكتبات المركزية في الجامعات العراقية
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تهدف الدراسة الى معرفة مدى اشتراك المكتبات المركزية للجامعات العراقية في الفهارس الالكترونية الموحدة فضلا عن التعريف بالفهرس العراقي الموحد والصعوبات التي تواجه المكتبات المركزية في الانضمام اليه والعمل على ايجاد الحلول المناسبة لكي يكون هذا العمل خطوة جادة وفعالة نحو الاشتراك في الفهرس العربي الموحد ، والتعريف بالفهرس العربي الموحد وبيان محاولات المكتبات العراقية المشاركة به قديما وحديثاً ، واعتمدت

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Publication Date
Thu Feb 06 2020
Journal Name
Journal Of Legal Sciences
اعمال السيادة في ظل التطور التشريعي والقضائي في النظم المقارنة
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Acts of sovereignty means a group of acts performed by the executive authority, and shall not be subjected to the Judicial review by cancelation or compensation.

    Therefore, the acts of sovereignty - in such situation - considered to be out of legitimacy, and have been subjected to a great criticism by the French jurisprudence and then the Egyptian jurisprudence on the bias that the executive authority may employ the idea of acts of sovereignty in its favor, by performing whatever acts in the form of sovereignty, that shall be sufficient to make such acts out of legitimacy and law rules, in such case the judiciary shall not have the right of cassation, or contestations against such acts nor the seeks of compensa

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Successful international experiences in childcare
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The first few years of life is the basis for proper human personality and this Made by scientific studies and research need to make all efforts to achieve the early development of children and demonstrated by the efficiency and effectiveness of great success in the educational and developmental programs that have been applied to accelerate the children's growth rate in the various their sides, the current research aims to: identify the most successful international experience in the care and upbringing of children in early childhood has been determined by current research and previous studies manners within the cognitive perspective and dealing with the subject of this research and with respect to the theoretical framework Presented rese

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Publication Date
Wed Oct 31 2018
Journal Name
Arab Science Heritage Journal
اثر أثر الرومانسية في الادب العربي في بدايات القرن العشرين
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تعد الرمانسية ثورة فنية وسياسية والجتماعية وايدلوجية ذات أهمية كبيرة، وقد احتلت جزءاً من القرن التاسع عشر وجزءاً أكبر من القرن العشرين في أوربا وبقية العالم، ومازالت تظهر ملامحها في كثير من الاعمال الادبية حتى الآن، مثل الحرية والفردية والديمقراطية والوطنية  وكثير من الامور.

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