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
Infectious diseases pose a global challenge, necessitating an exploration of novel methodologies for diagnostics and treatments. Since the onset of the most recent pandemic, COVID-19, which was initially identified as a worldwide health crisis, numerous countries experienced profound disruptions in their healthcare systems. To combat the spread of the COVID-19 pandemic, governments across the globe have mobilized significant efforts and resources to develop treatments and vaccines. Researchers have put forth a multitude of approaches for COVID-19 detection, treatment protocols, and vaccine development, including groundbreaking mRNA technology, among others.
This matter represents not only a scientific endeavor but also an essenti
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Benim tezimin adlı "Namık kemal'ın Hikayelerinde isim hal ekleri"dir. Bu tezde ilk olarak Namık kemal'ın hayatı hakkında bilgi vermeye çalıştım. Sonra isim hal ekleri hakkında bilgi de verdim. Sonra Namık kemal'ın hikayelerinde geçen isim hal ekleri birer birer çıkarmaya çalıştım.
XIX yüz yılında en önemli dönem Tanzimat dönemidir. Tanzimattan beri yeni hayat ihtiyaci ile yeni sanat anlayışı, birçok yeni kelime ve tamlamaların ortaya çıkıp, yerleşmesine sebep olmuştur. Namık kemal'ın mektuplarındaki birçok kelimeler, fikirler, kavramlar ve inanışlar, hepsi yeni değildir. Çoğu yaşıyan dilde kullanıyor, bir kısmı da sözlüklerde bulunuyordu. Fakat bi
... Show MoreDans le romantisme et ses textes, il est important de mentionner qu'il n'existe qu'un seul thème romantique qui est l'amour, mais assez pour avoir fait du XIXème siècle, une révolution du texte romantique. L'amour consiste à la réduction de l'univers, à un seul être, puis la dilatation de ce seul être, voilà l'amour. cet amour passionnel n'est qu'un arrangement froid et réfléchi excluant d'emblée l'exaltation des sentiments. Néanmoins, cet amour passionnel peut être brutal. quant à la mort, dans le drame romantique, l'amour et la mort sont liés. Beaucoup d'histoires d'amour finissent le plus souvent par un suicide passionnel : le romantique cherche à l'atteindre par l'amour un sentiment sanctifié, et divinisé ; mais c
... Show Moreاهتمت دول العالم بدول الساحل الإفريقي لمِا عرفته من ثروات معدنية كثيره فيها، وإن دول الساحل الإفريقي تقع في وسط القارة الإفريقية وإنها تمتد من البحر الأحمر أي مطلة على البحر الأحمر مما يجعلها ذات أهمية ملاحية. والذي زاد في أهميتها مواردها الطبيعية إذ أنها ذات موارد اقتصادية متنوعة وكثيرة لا سيما وأنها قليلة الاستهلاك لهذه الموارد فهذا أدى إلى أهتمام الدول التي يكثر استهلاكها لهذه الموارد فيها، ومن هذه الموا
... Show MoreThe research aims to reveal the recent trends used in providing information and to know the persuasive methods used in designing the content of the infographic as well as the nature of persuasive design methods and the topics presented by the infographic in the research sample. The researcher used the survey method, specifically the survey, by using the content analysis method to analyze the infographic material from the sample selected from the press and news sites that are the subject of the research, based on the method of what was said? How was it said? The researcher relied on the intentional sample, and this sample depends on the researcher selecting the vocabulary of the sample based on experiences and evaluating the c
... Show Moreأعددت العدة لتسليط الضوء على خصوصية اختيار أداةاستفهام دون غيرها من الأدوات التي يصح أن تنوب عنها،مع التأكيد على ما يكمن وراء المعنى المجازي من مضمون. يفس: ر خصوصية الاستفهام وفضله في التعبير( وهذه المنهجية انصبت على15)?خمسة عشر موضعا(استفهام في استفهاميا ? في السورة المباركة ،وزعتها بين) ( )استفهام في الخطاب البشري ، وقد و الخطاب الإلهي) ( ) (زمام المعاني باقتدار، الإنكار و التعجب أمسك فيها غرضاولعل ذلك يناسب سورة
... Show MoreEnjoy cinema privileged position , they have the ability to influence and the impact of including environs of prior art , and what distinguishes them , possessing motion picture , especially since the film possesses through its means technical ( camera , lighting, sound, editing , costume, scenery and makeup ) that work together in harmony and harmony to create enchanting fantasy world does not exist only in the imagination of corrupt officials . Out of imagination found that the art of make-up one of the means that enable it to create characters imagined located between simulate realistic characters (such manifestations of blood , cut leg, wounds , burns , etc. ..) and the figures are unrealistic , particularly in the
... Show Moreتبلور مفهوم مركزية الانسان بالنسبة للإنسان والاعلاء من شأنه و عده قيمه أعلى من الوجود ، هذا الادراك الوجودي هو ما يسمى بالنزعة الانسانية، وتعد النزعة الانسانية هنا احد أهم التيارات التي ظهرت في الفكر السياسي الغربي الحديث، إذ تعد هذه النزعة من أهم الحركات الفكرية والتربوية التي توجت عصر النهضة الاوربي وفجرت ينابيعه الفكرية والاوربية، وعلى الرغم من إن النزعة الانسانية شكلت في عصرها ثورة فكرية شاملة على المن
... Show MoreThat researchers in the play Science Find a theatrical form of an experimental creative, and these experiences taken from the innovation space aesthetic dialogue with the receiver, especially since with previous theatrical experience and is an extension of her, because the interactive theater theatrical terms that assume a pattern do from the depth of the relationship between supply playwright and the audience, which alters the receiving skills actually change, and to monitor these differing divided into three classes that include research, methodological framework (Chapter I) and includes, research problem, the importance of research and the need to him, the goal of the research, the limits Find it border, and the theoretical framework
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