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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
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Meanings Mentioned in the Quran - objective study
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Praise be to God, who has seen uniting the wonders of manufactures, and pronounced Pthamidh oddity Alambdoat, and swam his creation in different languages, Glory is not equal to one in the earth and the heavens, praise Him, and I bear witness that there is no god but Allah alone with no partner certificate towering branches, and I bear witness that Muhammad is His slave and Messenger sent swage Arab government balance, and clearest statement, and the highest residence and Ohllagha words, and Oovaha Zmama, he pointed the way and advised the creation, and the month of Islam, breaking idols, and showed provisions, uncle Balanaam, God separated blessings and peace upon our Prophet Muhammad and the God of the good and virtuous and his compani

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Publication Date
Thu Jul 29 2021
Journal Name
Arab Science Heritage Journal
الاصول الثنائية والثلاثية والرباعية في الاصول المعجمي
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We conclude that verbs in terms of the number of letters divided into abstract and enlarged

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Publication Date
Sun Mar 26 2023
Journal Name
Arab Science Heritage Journal
شِعريَّةُ الرمزِ والأُسطورةِ في القصيدةِ النِّسويةِ المعاصرةِ
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There is no doubt that this topic has received more study and research than other analytical studies of contemporary poetry models, but many scholars did not stop at the limits of crystallizing the features of feminist poetic production, given its active role in building the features of the modern Arab literary entity.

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Publication Date
Wed Jun 01 2011
Journal Name
Political Sciences Journal
بصمات الذاكرة التاريخية في الحياة الوطنية العراقية
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بصمات الذاكرة التاريخية في الحياة الوطنية العراقية

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Publication Date
Mon Jul 01 2019
Journal Name
مجلة الجامعة العراقية
آية براءة الخامسة في ميزان المقام والمقال
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نشط مسمىّ ( آية السيف ) مع الآية الخامسة من سورة براءة ( التوبة ) آخر السور نزولاً , وهو مسمّى شديد الصولة أفضى إلى إشكالية في فهم فلسفة الجهاد من منظور الشرع الإسلامي , إذ شكّلت الآية منطلقاً وركيزة لمقولات العنف التي تبنّتها الجماعات المتشدّدة بتوثيقات منبتها من التراث تلتقط صور الأحداث بإبتار وتقطيع , تقابلها توثيقات تربأ عمّا يقع في أوّل الخاطر، وتلك عرضتها في محورين , السياق المقامي الذي أظهر انضباط أحكام ال

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Publication Date
Tue Mar 19 2019
Journal Name
Political Sciences Journal
Diplomatic work and its importance in foreign policy planning
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That the diplomatic work and its importance in foreign policy planning assumes the following points: 1. Choosing the tool in the sense of choosing the most correct tool that reflects the reality of the situation on the one hand and the disposal of strong energy to reach the implementation of the political decision. The declaration of war and entering into a resolution that uses force merely to face insulting ambassadors does not mean Power of the State concerned. But an imbalance in its foreign policy. 2. The coordination of the tools, that the foreign policy scheme must be such a role, and on the external style, diplomatic work, military action and propaganda must complement each other, to the extent that each of them is the first attac

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Publication Date
Wed Jun 14 2023
Journal Name
Al-academy
The Written Text in Conceptual Art (An Analytical Study)
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The tagged research problem (the outputs of the written text in conceptual art) dealt with a comparative analytical study in the concept of conceptual art trends (land art - body art - art - language).

The study consisted of four chapters. The first chapter dealt with the theoretical framework, which was represented in presenting (the research problem), which raised the following question: What is the role of the written text in the transformations of the conceptual arts?

The first chapter included (the importance of research) and (research objectives) seeking to conduct comparative research in the written text within the trends of conceptual art as a moving phenomenon in art, and to reveal the variable written text in the

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Publication Date
Wed Jan 06 2021
Journal Name
Journal Of Planner And Development
Sustainable architecture and rural housing in Iraq
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Old Iraq includes the first experiences in establishing the first residential settlements in the Mesopotamian, and model villages designed and the pulp units in it and their natural matter, that made it perennial, and construction continues until now with it. These experiences were the basis for the emergence of the Iraqi civilization and thus the world and the beginning of writing, trade and the religions of the divine since before history, and then the Sumerian, Babylonian and Assyrian civilizations, and their villages that formed the Fertile Crescent.

There is a lack of knowledge and disregard for the distant and near history of Iraq in the field of rural housing, despite Iraq's leadership in this field, with the aim of the re

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Publication Date
Sun Jan 01 2012
Journal Name
Political Sciences Journal
سياسية التعليم لتعزيز الهوية الوطنية في العراق
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سياسة التعليم لتعزيز الهوية الوطنية في العراق

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Publication Date
Wed May 17 2023
Journal Name
College Of Islamic Sciences
Inspired by poets under the Zangid and Ayyubid states
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The poetic text, being an artistic product, is achieved during the moment of inspiration. However, this inspiration does not come from a vacuum. Rather, it needs a good environment capable of pushing the poetic text to the surface after its formation in the poet's mind, with the images and ideas it contains, expressed in his own language and style. Distinguished, and we must not overlook that language is not just words and meanings, but rather those feelings and emotions that are the essence of creativity (()), including musical, sentimental and imaginative aspects with colors of suggestion and symbols (()), because the poetic language is distinguished from others in that it (Symbols for psychological states are the substance of thought)

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