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
El Lázarillo señala a fines del reinado del emperador, el comienzo de un
nuevo género en la literatura castellana. A través de sus páginas nos adentró en un
mundo de pobreza, de
hambre secular, de hipocresía, y rodeado de problemas.
Lázaro cuenta en primera persona sus aventuras comenzando por su nacimiento, en
una aceña de las riberas del río Tormes. Condenando su padre como ladrón y, su
madre se entrega al mas vil morisco - cuya conducta deja también que desea –
haber pasado hambre y le entrega, siendo todavía un niño, a un ciego de alma ruin
para que, acompañándole, se gana la vida. Para aplacar el hambre, pues el ciego le
daba poco de comer, el muchacho le hace objeto, de repetidas tretas.
The aim of this research is to find approaches between the communicative process and the teaching of art education. Postgraduate/Masters studies for the academic year 2022-2023.
In the light of this tool, the researcher reached a number of results, most notably: The art education teacher performs his communicative role correctly, as well as his ability to use verbal and non-verbal expressions and positive reinforcement clearly for the benefit of his students, and stimulates the largest number of their senses
The civil war in Seralion is considered as complex model of internal
conflicts in Africa because link to crises have relation to political, economical ,
social and cultural conditions, which were infected by disability and paralysis
in function performance, and what have effect on Seralion's relation
internationally or regionally.
In this research discussed three parts, the first is the factors of rise civil
war in Seralion , the second indicated the effected determiners in civil war in
Seralion , the third shown the factors of put end to civil war in Seralion .
The research concluded to significant reality that civil war in Seralion had
strategic effects on regional or international relations .
The method of Similarity of important topics in Arabic Rhetoric has ample evidence in the Qur'an and the Hadith and the words of the Arabs and this study is limited to only the Koran.
There have been Similarity in the Holy Quran on both types : investigative and discretion , but the verses are more Similarity investigative and in verse 49 Similarity investigative and in verse 25.
The rush of Albulageyen and many other examples of Quranic Vmtheloa on Similarity , with a linguistic analysis and return to the origins of the meanings are not properly counted Similarity , Kolvaz cunning , deception , and maliciousness , the bad and ridicule.
This study seeks as much as possible to the statement of this phenomenon and stand on these t
It is not necessary to that any speakers can speak more than a language but the are coming from many origins to concern linguistics search that had began with an introduction and explanation to them that the language is still as words dictionaries on it (a tool for the transfer of ideas). It is basically a tool of the movement. The meaning
This research concerned with studying act in contemporary painting , based on the role played by the act in achieving the structure of plastic art work artistically and aesthetically . The study consisted of three chapters: In the first one (the methodological framework) the problem has been displayed and the research aimed to detect : 1. The concept of the act in the structure of contemporary painting . 2. The impact of the act in the formation of the artistic style . as well as putting its boundaries represented in artistic movements : Abstract Expressionism , Pop Art and Conceptual Art within the period between 1945 and until the end of the seventh decade of the twentieth century. The Chapter II (theoretical framework) consisted of th
... Show MoreThe title of the research (the occasion in Surat Maryam) highlights the importance of the subject because he is studying Surah from the wall of the Koran, and that the best times of preoccupation with this light shown, study and thoughtful, and the reason for choosing the topic that the occasion of science helps in understanding the Almighty God in his book, and not Falling in confusion or error, or exaggerated interpretations, and be the key to knowing the rule of the Koran and repeating it, but the results of the conclusion that the occasion has many benefits: including making parts of speech taking each other's necks, strengthens that link and the authorship becomes his case in the case of tight construction , And that the occasion of
... Show Moreالتحول الديمقراطي في بنغلادش
Renewal is generally considered an urgent requirement of life, and a section of its continuation, because renewal means that life exists and continues, and just as renewal is in life, renewal is in science, and in this research the issue of renewal in the science of interpretation, and showed through research that renewal in This science was an urgent demand throughout the Islamic ages, as the research showed the necessity of renewal in the material of interpretation, its method and methods, and the researcher presented the opinions of schools about renewal in the interpretation of the Noble Qur’an inferred by living models that refer to their owners.
To learn about the importance of ethics in different historical eras have to be identified first on the roots of this concept and return to the origins of language and the statement connotations Home as a morality single won Position good in the literature of the Arabic language , and beliefs of the monotheistic religions that see the majority it had on moral grounds .
The name of the morality of the natural qualities of a human being , or the name of human nature itself , and morality , plural ( created) is the name of the inner configuration of this man , but Valkhalq put against the word of creation - which is the name of this human form evolving .
In the opinion of other references that word ( ethics ) but they are collecting f