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
The Islamic heritage in Iraq has been subjected to multiple attempts at deformation, including intentional attempts to separate the next generation from its Islamic heritage, and some is unintended
دراسة طبيعة الاستراتيجية الامريكيه في اقليم جنوب آسيا وصراعات القوى الإقليمية الهند وباكستان
Sustainable architecture in the thought of Sheikh Baha'i Sheikh Bahaa Al-Din is Muhammad bin Al-Hussein bin Abd Al-Samad bin Muhammad bin Ali bin Al-Hussein bin Saleh Al-Harthy Al-Hamdani Al-Amili Al-Jaba’i, a resident of Isfahan. And the mathematical and astronomical arts, and success was written for him in his writings, so it spread and was accepted by learned scholars in the last four centuries. Research from his activity and science is the engineering and architectural aspect.
This research seeks to show the state of the sad female self in Iraqi women's poetry, reveal its psychological potential within the text, analyze the phenomenon of sadness and explain its presence in poetic texts, show the influences of social life, the turmoil that was the main resource for the crisis of the creative woman's self and how to confront it, explain the motives and reasons why the creative woman wrote about the sadness of herself through techniques and methods unique to her
Özet
Tekrarlar, anlamı kuvvetlendirmek, ifadeyi zenginleştirmek amacıyla kullanılan dil unsurlarıdır. Ural Batır destanı da tekrarlar, özellikle de ikilemeler açısından zengindir. Bu yazıda, Ural Batır destanındaki ikilemeler gruplandırılarak verilecek ve değerlendirmesi yapılacaktır.
Anahtar Kelimeler: Tekrar, ikileme, aralıklı ikileme, destan.
Abstract
Word repeating is language items used for strengthen the meaning and riching the expression. By this view, Ural Batır epic is a good example for word repeating units. In this paper, Ural Batır epic’s word repeating has been presented by classification.
Key Words: Repeating, a pair words, a pair words by space, epic.
The research came to a statement in explaining the impact of movement in general in the Arabic language, as a word and sentence, in the Holy Qur’an in particular, and the Arabic syntactic movement in understanding the Qur’anic text.
The research contained two sections. Each section has two demands, an introduction, and a preface. The most prominent titles of the research are the aspect of parsing, which is one of the characteristics of the Ḍād; the definition of parsing in language and terminology; the impact of movement on understanding the Arabic text in general; and in understanding the Qur’anic text in particular
The decoration structure in calligraphy painting is one of the variables that characterized the structure of the calligraphic composition due to the artistic, aesthetic and expressive properties of the letters of the Arabic calligraphy, which are represented by flexibility, compliance and the ability to form. Therefore, the researcher defined his problem by asking the following question: What is the decorative structure in the calligraphic painting? The study aimed to reveal the structure of the ornamentation in the calligraphy painting, while the researcher dealt with in the second chapter three sections, the first (the ornamental concept and meaning) and the second topic (the structural characteristics of the Arabic letter in the calli
... Show MoreTime affects all elements of the intellectual scene or the theatrical scene. It came along with the theatrical doctrines according to the conditions of those doctrines and their conceptual ideas or the method of their mechanisms in the application. While it is classically or realistically integrated, we see it in the expressionist doctrine inconsistent and its inconsistency makes it responsive for the deconstruction strategy. Hence the researcher entitled his study (deconstruction the theatrical time in the expressionist doctrine) so that deconstruction would be a field for his study. The study starts with an introduction presenting the research problem, importance and objective. The theoretical framework consisted of three s
... Show MoreThis is a research that deals with one of the topics of Arabic grammar, namely, the plural noun, and it is not hidden from the students the importance of grammatical topics in preserving the tongue from melody, and what it has of fundamental importance in knowing the graphic miracles of the Qur’an, and I called this research:
(plural noun in Arabic a grammatical study)
The research deals with the global ceramic achievement within the international forums in the past decades. As follows، showing and presenting the aesthetic and intellectual values leading to common constants that establish international artistic studies that achieve the purpose of circulation and marketing of artworks. Contemporary global plastic art has witnessed a number of technical and social transformations and changes at the technical and pragmatic levels under the pressure of the changing and accelerating tide towards technical، cognitive، social and cultural concepts.
The second chapter came to the first topic: deliberative and commoditization، and the second topic: the deliberativeness of contemporary global ceramics.