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
Thethesis of theresearch is to deal with relations between Russia and Yemen after 2011.That relationwas significant in different fields, historic, economic, strategic and cultural ones. There are mutual interestsbetweenRussia and Yemen, especially with the economic development and growth in Russia as an important partner to Yemen.Their has to an a great deal of progress in different types of relations, where as they were only partner in military relations. The studywasclassifiedintoto three sections: the first section dealt with strategic importance of Yemen to Russia. And second section dealt withthe military factor between Russia and Yemen. While the third section dealt with the economic factor between Russia and Yemen. In addi
... Show MoreThe importance the youth because they are the fundamental basis of the development process so to be an emphasis on their active participation in community building . When there is community participation the democratization . Will tazzfa community because the process of community participation and develop the capacity to carry on almsoulin among young people and will lead to culture of self confidence and alhawwar walaklauah . Beactivted and community participation for young people through several channels . Family , school , media and civil society organization as we discussed in the research factrstnat hinder community participation of youth in development . The most important factors that hinder participating based on patriarc
... Show MoreEach of the languages possesses a set of phenomena that researchers in its sciences should stop at to explain the secrets of this language, including the phenomenon of idiomatic expression. Perhaps this phenomenon may constitute an obstacle to non-native speakers of the language or even the native speakers themselves. The Arabic language is full of these expressions, Which needs us to dedicate its own studies to it so that we can collect it in a dictionary that includes and collects it with explanation and interpretation of its semantics
- Aim of the current research is to know the impact of guided discovery strategy sports communication skills among students in first grade average in mathematics.
- , Consisted sample of (58) a student from a school Baghdad Rusafa, divided in two groups, one experimental studied according to strategy discovery The second group studied the traditional way, the researchers built search tool (test communication skills sports), and using a number of statistical methods including : -
- Test (t - test) was used to independent samples to examine the match Mediterranean experimental and control groups and tested Levin (Leven - test
Research Summary
The doctrine of belief in the Last Day is one of the pillars of faith, and the doctrine of resurrection and reckoning are part of this day.
Belief in the Last Day puts a person in constant control over himself, as this control creates in this person happiness and a decent life, and he renounces the world and turns away from all vices and adorns all virtues.
On the other hand, we find that the person who does not believe in this day does not stand before his eyes anything that prevents him from doing injustices and corruption in the land. The doctrine of belief in the Last Day alone is
... Show Moreهمجوارى جغ ا رفياى ميان عربها واي ا رنيان نقش بز رگ در بروز آشكار برخى از روابط وعلاقه
هااى مياان دو زباان عرباى وفار اى وهمچناين مياان دو ادبيااا عرباى وفار اى وگويناد كاه ادبيااا
فار ى قديم اولين ادبياا خارجى كاه باه ادبيااا عرباى مبوا، باود وهماين باعا انبشاار زباان عرباى
در اي ا رن شد. وبعد از فبح ا لامى زبان فار ى بيشبر وا ه ژ هاى خود از زبان عربى گرفاا همچناين
به زبان عربى ب يارى از وا ه ژ هاى وادر كرد
The current research aims to know the method and strategy of rainstorming for students to open the door towards innovation and creativity in the field of teaching the subject of geography and the importance of brainstorming method and the studies that touched on it. The study also dealt with the steps of teaching the method of brainstorming and the most important (traditional and modern), and the difficulties of using the method of brainstorming in the teaching process, as well as explained the guidance to improve teaching using the method of brainstorming in the teaching p
... Show Moreيعد الرثاء أساساً من أسس الموروث الشعري العربي، وهو باب من أبواب الشعر الرئيسة. وقد وجد الإنسان فيه بغيته في التعبير عن مكنون نفسه ساعة تكتظ بالألم، ومنفذاً يخرج منه لواعجه وأشجانه إلى الخارج في شكل تعبيري يحرر الدمعة، ويعاتب الموت. والرثاء غرض متطور ينمو مع نمو المجتمع والحياة ويسجل التغيير الذي يحصل في كل مرحلة من مراحل التاريخ، وهو نتيجة مهمة من نتائج اصطدام الشاعر بالحياة والأحداث. لهذا وقع اختياري على شع
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