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
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 MorePraise be to God, prayer and peace upon our master Muhammad the Messenger of Allah peace be upon him mercy, gift, and grace, and rendered his family and the good righteous is followed until the Day of Judgment. After: The Koran
The art of Islamic ceramics is considered one of the main pillars of the art of ceramics in the plastic arts, as his knowledge of what is presented in the Islamic arts intertwined in a special way. And the Islamic ceramics are indications of fertility and the rekindling of religious ties, controversy over them, and interpretation as additions to their vocabulary. Studies in the plastic arts began to empty the knowledge towards this direction, especially its relationship to the Arabic calligraphy and specifically the Islamic decoration, which derived the first aesthetic values from calling the artist Muslim pottery and potters to inviting the Arabic letter and Islamic decoration to indicate within the theory of "displacement" the aestheti
... Show Moreنالت الحياة الادبية في مملكة غرناطة الاندلسية حظاً كبيراً
The primary issue addressed in this research revolves around identifying the interactive elements provided by the Twitter platform and understanding their utilization by digital newspapers with official accounts. These newspapers broadcast content in line with their policies. This study is classified within descriptive research that employed a survey method and content analysis tool. The methodology relies on the "how was it said?" approach to categorize the analysis. The research yielded the following results:
Twitter utilized numerous interactive elements for disseminating tweets, which include "text, branching links, hashtags, digital images, digital videos, digital audio, and digital polls." However, thes
Is the subject of the mind took a dimension in philosophy and psychology , and has cared psychologists this topic to a large extent , I started education institutions interest in the capabilities of intelligence since the early twentieth century , and the development of interest in them until he arrived to find Standards and Criteria to identify the degree IQ of any individual , and began to educational institutions interested in mental talent and talented .
The United States is the country chock first of these research projects , but they devoted all their attention on the wish talent mental and Gifted , until I got to the projects, the so-called time ( ( wars of the mind ) ) and projects Schools gifted
... Show MorePraise be to God, Lord of the worlds, and prayers and peace be upon our Prophet Muhammad and his family and companions. And after:
For one of the greatest blessings of God Almighty upon us is the blessing of Islam, which brought people from darkness to light and from injustice and fear to security, justice, stability, and the preservation of blood, symptoms, rights, and sacrifices, because pride, strength, and dignity are what God chose and pleases His servants - namely - adherence to the Islamic religion, and in light of This must be said that the private legal defense (pushing the person) with its Islamic provisions and legislations is one of the great aspects that guarantees the establishment of a safe