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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
Thu Dec 27 2018
Journal Name
Arab Science Heritage Journal
الحركة واثرها في دلالة البنية الصرفية
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الحركات والحروف تؤلفان نظام الكلمة في اللغة العربية 

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Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
Fractal and its implications for industrial product design
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The current research dealt with the rapid development of industrial product design in recent times, and this development in the field of design led to the emergence of modern trends in many terms and theories to direct greater interest in the cognitive foundations of design and its relationship with the components of other natural sciences, and despite the impressive technological development, nature remains With its content of formative values and structural dimensions, it is the first source of inspiration and the source of all modern mathematical sciences and theories, as God made them tend towards organization to continue to provide us with endless inspiration. Hence, the fractional one, which is an important part of dedicating the d

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Publication Date
Tue Jun 14 2016
Journal Name
Al-academy
Idealism and Realism in The Design: A Comparative Study
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At the beginning of the twentieth century distorting handling totalitarian phenomena of art, which can be called the stage of the test, transition from the theory of ideal theory and other realistic is not cushy, since it requires vision and reading and other concepts, and in light of this dialectic manifested research problem by asking the following Is affected by the design idealism and realism. Through the above mentioned questions, the researcher found rationale for addressing this problem, the study through his research, which is marked (idealism and realism in a comparative study design). And demonstrated the importance of research in the identification of the concept and the effectiveness of the two theories idealism and realism a

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Publication Date
Sat Jun 01 2013
Journal Name
Journal Of The College Of Languages (jcl)
Kıpçak Türkçesinde Sıfat- Fiiller
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Sıfat - Fiillere Osmanlıcada fer’i fiil adı verilmektedir. Sıfat - fiiller için çeşitli kaynaklarda, kılın adı (kılın sanı[1]), ortaç[2], sıfat - fiil (sıfat - eylem[3]), partisip[4], isim - fiil[5] gibi terimler kullanılmıştır.

Sıfat - fiiller, isim- fiiler gibi fiilden türerler. Aldıkları belli başlı ekler vardır. Bu eklere sıfat - fiil ekleri denir.sıfat - fiiller, cümlede bir sıfat gibi görev yaparlar. Sıfatlar gibi isimlerin önün gelirler ve onları nitelerler tıpkı bir sıfat gibi ismin hal eklerini alab

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Publication Date
Wed Feb 01 2006
Journal Name
Political Sciences Journal
الادراك السياسي للاصلاح الاداري في العراق
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الادراك السياسي للاصلاح الاداري في العراق

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Publication Date
Thu Oct 01 2015
Journal Name
Al–bahith Al–a'alami
Correspondents and Professional Standards in News Coverage (A Field Study)
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         The essence of the new work in the satellite TV channels is to provide news coverage of news that will inform the people of what is going on around them in order to increase their political, social, economic and cultural awareness and this drives them to take positions or certain behaviors on according to what the communicator in these channels wants. News and news reports are generally used as a psychological variable to influence public opinion and does not offer interestingness and information. Therefore, satellite TV channels have assumed special attention towards their correspondents desiring to achieve scoop in news coverage and to have the final word in reading events and install it

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of The College Of Languages (jcl)
Die tragische Liebe im Nibelungenlied
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Wer 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.   

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Publication Date
Fri Nov 15 2024
Journal Name
الاستاذ
اثر القرائن وصورها في النص القراني
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The research aims to clarify the effect of evidence in interpreting verses and what are their forms related to interpretation, which every interpreter must be familiar with, along with the necessity of knowing the sciences with which the interpreter is armed in order for the true meaning and intended meaning of the Qur’anic verses to emerge. The determinants of the clues and the extent of their relationship to the Qur’anic text were also explained, and the levels of their impact in directing the meaning were identified in terms of strength, verification, clarity, generality and

Publication Date
Tue Jan 29 2019
Journal Name
Arab Science Heritage Journal
منهج ابن كثير في السيرة النبوية
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جاء ابن كثير في عصر نشط فيه التأليف في كل فن من فنون الدراسات الدينية والعربية، ومن الطبيعي أن يكون التأليف في ميدان السيرة النبوية مواكبًا لهذا النشاط الذي استقى مواده ونصوصه من الثروة الضخمة من الكتب والآراء والروايات التي سجلها العلماء والمحدثون والحفاظ قبل ذلك العصر.

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Publication Date
Sat May 10 2025
Journal Name
سفير برس
استشراق مؤسسات المعلومات في عام 2050
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يتناول هذا المقال تصورًا مستقبليًا لمؤسسات المعلومات في عام 2050، حيث يستعرض كيف ستتغير بنيتها لتصبح ذكية ومستدامة، ويستعرض دور أخصائي المعلومات في بيئة رقمية متقدمة. كما يناقش تطور مصادر المعلومات وخدماتها، ونُظم تنظيمها، بالإضافة إلى تنوع المستفيدين، مع إبراز دور هذه المؤسسات في دعم التنمية المستدامة

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