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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
Fri Sep 20 2019
Journal Name
Journal Of The College Of Education For Women
Educational Services Efficiency in Jalawla
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The city of Jalawla is the administrative center of Jalawla district. It is located in the district of Khanaqin with a population of 62117 inhabitants in 2018. The city of Jalawla suffers from an imbalance in the geographical distribution of educational services among the residential neighborhoods. There are only two schools in the camp district According to the city's population, if the city of Jalawla needs eleven kindergartens and needs one primary school, eight middle schools, two preparatory schools, three secondary schools and two vocational schools. Despite the low share of the teacher or teacher for the number of students (25) students Enrollment in schools for the school of high school athletes and school students. Which determi

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
Documentation et imagination dans les vols de Saint-Exupéry
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The writings of famous French novelist Antoine de Saint- Exupery being describes his life and his career as a pilot. That's where aviation and modern means of transport at the beginning of the twentieth century. It is also through his writings that tainted documentary chronicled the history of occupied France by the Germans in World War II. Has contributed to the publication of documents and real events and attended by military missions. However, before he died, wrote us a novel immortal  "The Little Prince ", which is quite different from previous writings in terms of dependence entirely on the imagination. And are almost close to science fiction to fact that the hero falls to the ground in a vague, of a small asteroid. We are tryi

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Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
طب طب الاطفال في التراث العربي
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The Arabic medicine books have emphasized that the Arabic Pediatricians in their scientific career ,who searched in Various aspects concerns with pediatric , as well as that some  medical results and phenomena emphasized some data related to this subject . Which operates at the present time attention and concern towards human and in public and towards Pediatricians in special.

This research contained from an introduction that interpreted the Arabic medical heritage in progressing medicines in Europe then it mentioned the prominence  Arabic pediatricians . the researcher depended on references and sources which will the reader had found through research.

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Publication Date
Fri Jan 02 2009
Journal Name
Political Sciences Journal
الدور السياسي للاحزاب الاسلامية في تركيا
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الدور السياسي للاحزاب الاسلامية في تركيا

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Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
Loving life in Al- jahiliya potry is peace
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Publication Date
Sun Jun 01 2008
Journal Name
Journal Of The College Of Languages (jcl)
Wisdom In AL –Farazdak s Poetry
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Wisdom in the era before Islam is soo famous and so mature And Wisdom in the age of Islam {the holy quran and AI Hadeeth AI shareef }is dealt with by different meanings that agree with the contexts in which it occurs its contacs One of meanings is wisesaying that occuars in the Halal and Haram .As to the wisdom of the Amawy age ,it was some times absent since it was not dealt with by the great Poets of that age .In the Poetry of AL-FARAZDAK , Wisdom was little and it expressed religious and phsycological meanings because wisdom is amessage that has along –rang .

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Publication Date
Fri Sep 15 2023
Journal Name
Al-academy
The aesthetic images in Mohammed Thanoun graphic
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The tagged search (The aesthetic images in Mohammed Thanoun graphic) four chapters, Chapter I was concerned the statement of the research problem, the research importance and it’s needed, the goal of research in identifying the aesthetic images in the graphic of the artist's, the research limits, and identifying the most important terms, chapter II came with theoretical framework and included three chapters: chapter I was interested in the aesthetic concept. chapter II is the image aesthetic in the graphic, and chapter III is the artist experience, Chapter III specializes in research procedures: community, sample, curriculum, tool, and sample analysis. Chapter IV ended with results, including: dynamic research sample illustrated of the

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Woman Under Virtual Reality Environment
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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

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Publication Date
Tue Sep 01 2020
Journal Name
مدلة العلوم القانونية
نطاق حماية المستهلك في القطاع المصرفي
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نطاق حماية المستهلك في القطاع المصرفي

Publication Date
Wed Oct 24 2018
Journal Name
Journal Of Planner And Development
مواد وتقنيات البناء المستدامة في العراق
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