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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 Jun 18 2023
Journal Name
Arab Science Heritage Journal
العمارة المستدامة في فكر الشيخ البهائي
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      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.

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Publication Date
Sun Jan 17 2021
Journal Name
Arab Science Heritage Journal
الجانب السياسي في شعر معروف الرصافي
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The poet Maarouf Al-Rusafi lived in an anxious era of our intellectual history at the end of the nineteenth and first half of the twentieth century, which is the stage of the launch of the Enlightenment movement in the Arab East with the great political and social changes that witnessed this stage that had an influential

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Publication Date
Sun Jan 01 2012
Journal Name
Political Sciences Journal
الشباب في مواجهة الارهاب (الدوافع والحلول)
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الشباب في مواجهة الارهاب (الدوافع والحلول)

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Publication Date
Tue Mar 15 2022
Journal Name
Al-academy
Forecasting in international logos' design styles
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Forecasting has become common process and reality. Since man has found multiple forms of simple predictive predictions, fruitful predictive results have emerged, such as weather forecasting or trading on stock exchange. The research was organized by defining the problem, which was manifested by the question:
(What is the prediction in global logo design methods?)
The aim of the research: (revealing design prediction in the methods of global logos). The theoretical framework was: (the concept of prediction in the design of global logos), (methods of global logos), (types of prediction) and then were attached to indicators, results and conclusions, including:
- The color value of international logos came with human needs: a

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Publication Date
Fri Jan 04 2019
Journal Name
Journal Of Planner And Development
النافذة الإسلامية في تمويل الإسكان الحضري
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Publication Date
Fri Nov 03 2017
Journal Name
منشورات الحلبي الحقوقية
الاخلال بالتنفيذ في بيوع التجارة الدولية
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يتناول الاخلال في عقد البيع الدولي للبضائع وفقاً لاتفاقية فيينا والمسؤولية الناشئة عنه

Publication Date
Fri Sep 20 2019
Journal Name
Journal Of The College Of Education For Women
Educational Services Efficiency in Jalawla
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The city of Jalawla is the administrative center of Jalawla district. It is located in the district of Khanaqin with a population of 62117 inhabitants in 2018. The city of Jalawla suffers from an imbalance in the geographical distribution of educational services among the residential neighborhoods. There are only two schools in the camp district According to the city's population, if the city of Jalawla needs eleven kindergartens and needs one primary school, eight middle schools, two preparatory schools, three secondary schools and two vocational schools. Despite the low share of the teacher or teacher for the number of students (25) students Enrollment in schools for the school of high school athletes and school students. Which determi

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Publication Date
Wed Oct 24 2018
Journal Name
Journal Of Planner And Development
مواد وتقنيات البناء المستدامة في العراق
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Publication Date
Sun Mar 26 2023
Journal Name
Arab Science Heritage Journal
تمظهرات الإيهام في العصر الإسلامي والأموي
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In this research, trying to highlight the reasons for the illusion, and do not want to repeat what the previous scholars and researchers from the ancients and modernists said, but to continue from where they ended, as the blogging has undergone several images that influenced the nature of the narrations, and their proximity to the truth according to the whims of the authority, or the narrator's whims and inclinations and any destination. Here we don't mean bees and plagiarism... It goes beyond the fact that traffic is made to the whims of those who write or write to it, or in it a little bit of truth and then be framed, to add exaggeration and exaggeration to it.

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Publication Date
Wed Oct 04 2023
Journal Name
Arab Science Heritage Journal
التجارة في فكر عبد الاله حافظ
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The study consisted of an introduction، two chapters and a conclusion

   The first، tagged topic (: His lineage، birth، and family)، traces the lineage، birth، and family of Abd al-Ilah Hafez.

The second topic، which came under the title (The Role of Abd al-Ilah Hafez in the printing of currency)، was concerned.

 The study relied on a large number of unpublished documents، foremost of which are the documents of the Central Bank of Iraq. It contained a lot of information about its administrative activity، its positions، orders and plans in this direction.

 The House of Books and Documents is considered Al-Manhal، which is indispensable for any research to study the royal his

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