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 purpose of the research is interpretation of what quality transformations In the Arab commercial banks' management, and determine which fields that have been achieved in the third millennium, and elicitation the governance trends for future vision to manage them and estimate the expected value for these transformations, the importance of the idea of research in investment the implicit and the apparent of practical knowledge stocks in the minds of managers by specialized language with the application of electronic business philosophy in response to the challenges of the information age and who should occupies those banks the center of Arab leadership and excellence, and try to upgrade to command centers in their co
... Show MoreThe Fatimids were arguing with the Abbasids in everything, even in the causes of civilization, and the Islamic moderization had matured,
النظام القانوني للمعاهدات الدولية في القانون العراقي
Affected by agricultural products in the Levant to a lot of factors that led to the rise in prices which as a result of natural factors, the most important and most notably the earthquakes that occurred in the dates of sporadic in the Levant,
Investment Bases directly and closely to an environment characterized by political, social and economic stability, and through a range of policies and institutions and economic laws that affect investor confidence and convince him directing investments to country without the other, where inter conditions and circumstances affecting the trends of capital and settle in, and political situation of the country and what is characterized of stability or disorder as well as economic conditions that are affected by what is distinguishes the country from geographic and demographic characteristics are reflected on availability of production elements and country's infrastructure.
... Show MoreThe development of Japanese society passed through long historical stages and as a result of the bitter experience of Japan in the Second World War and its exhaustion, it was able to build a modern modern state after 1945. Japan is a country of culture, civilization, science and technology, a country that appreciates the value of solidarity work. And the role of active civil society. This is what makes us in Iraq stand and draw their experience in the advancement and development, especially that they also passed bitter political stages, Iraq today passes through the most historical periods of forestry through its historical heritage in terms of the existence of complex social problems, the US occupation of Iraq in 2003 highlighte
... Show MoreThe paper deals with the position of the Contemporary Islamic political thought concerning the Islamic of pluralism in party system and the role of political parties in the future Islamic state . this paper focuses on the vision of Mr. mohammad hussain Fadlulah to these topics and his opinion in the legitimacy of alliancy with secular political parties The paper , also discussed his opinion concerning the adaptation of political relations between the Islamic political parties under the rules and lows of secular political system in order to have broad positively the public good
أنزل ألله تعالى كتابه العزيز على رسوله محمد(ص) هداية للناس كافة وإنقاذا لهم من الكفر والشرك والضلال ، فبين لهم فيه أمور دينهم ودنياهم وميز لهم الحرام من الحلال ، وقصَ عليهم أخبار بعض الأمم السالفة قبلهم وما نزل بهم من عقاب جزاء
The super good artist, and its leading role experience detailed instrumental in the birth of the modern Iraqi drawing because of the represented technical personal super good in leading production Iraqi drawing since the early forties. If taken Excellence professional to experience the artist compared to the experiences of other pioneers and strengthened, the stylistic diversity through metaphors Different presented by the super good so that covered the period from romantic to Impressionism through schools drawing expressionism and cubism space, and therefore the heritage and the richness of diversity stylistic high to experience the good represents documentation required by contemporary Iraqi formation history, so the researcher found t
... Show MoreAbstract
The population is sets of vocabulary common in character or characters and it’s study subject or research . statistically , this sets is called study population (or abridgement population ) such as set of person or trees of special kind of fruits or animals or product any country for any commodity through infinite temporal period term ... etc.
The population maybe finite if we can enclose the number of its members such as the students of finite school grade . and maybe infinite if we can not enclose the number of it is members such as stars or aquatic creatures in the sea . when we study any character for population the statistical data is concentrate by two metho
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