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Fulfill the Requirements of Financial Authority For Adoption Of Financial statements in determining The Tax Base: بحث تطبيقي في الهيئة العامة للضرائب لعينة من الشركات المحدودة
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The Financial authority is considered as one of  the most of benefited parts from financial statements  which depends on it in process of accounting  in taxes as basis to determine The Tax Base , but no confidence from financial authority part in objectivity of income financial information in them for many of limited companies led to no dependence on them to specify taxation contain & dependence on yearly regulations that issued them. To enhance the confidence of financial authority to these lists must meet its requirements, because the menus Fulfill the requirements of the financial authority increases the confidence in these statements and therefore reliable in determining the tax base. So this research aims to specify basic requirements of financial authority that it should be depended by presented financial statements from limited companies, that may enhance role of these statements in process of taxation accounting as a basis to specify The Tax Base.                                                                                                                          

 

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Publication Date
Sun Dec 01 2002
Journal Name
Iraqi Journal Of Physics
THE THERMOELECTRLC POWER OF THE MAGNETLC Fe-Mn-Al COMPOUNDS
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The thermoelectric power as a function of temperature for the Iron-Manganese-Aluminum, Fe-Mn-Al, alloys for manganese concentrations 0.04, 0.06, 0.08, 0.10 and 0.20 have been investigated in the temperature range 300 K. to 500 K. these results showed that the thermoelectric power coefficient in hot probe measurements showed that the electrons are the majority charge carriers in these alloys.

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Publication Date
Wed Jan 01 2020
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees20
Studying the effect of the annealing on Ag2Se thin film
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Publication Date
Tue Jul 11 2023
Journal Name
Journal Of Educational And Psychological Researches
Employing Leadership Practices in Educational Institutions According to the Organizational Structure of DNA
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DNA, as the basis of every living cell, is one of the most important and influential scientific discoveries. This research aims to identify and compare the organizational DNA to the leadership practices of school principals in the Sultanate of Oman and to reveal the similarity between principals’ leadership practices and the structure of DNA. In addition, it intends to identify any statistically significant differences between the responses of the participants due to the study variables: gender, job title and experience. A questionnaire was designed and data were collected from a randomly selected sample composed of (100) teachers in the Sultanate of Oman. The study found limitless diversity in the characteristics of DNA of leadership

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Publication Date
Tue Jul 01 2014
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
STOMACH NEMATODES OF THE SHOVELER ANAS CLYPEATA LINNAEUS, 1758 (ANSERIFORMES:ANATIDAE) WINTERING IN IRAQ
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    Three Spirurid nematodes: Amidostomoides acutum (Lundahl,1848) Seurat, 1918, Epomidiostomum uncinatum (Lundahl,1848) Seurat, 1918 and Tetrameres sp. Creplin,1846 were isolated from the stomach (provenrticulus and gizzard) of the shoveler Anas clypeata from central Iraq. A brief description, morphometric and meristic characters for the nematodes were provided.Incidence of the three nematodes discussed with pertinent literatures.

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Publication Date
Mon Aug 07 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Preparation of Optical Window in the Infrared Region (35) µm Using Al2O3 Material
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In this work optical window for infrared region was prepared by using Aluminum Oxide (Al2O3)material as antireflection coating on ZnSe substrate which covers the atmospheric window 3-5µm. the maximum transition was 97% at a wavelength 0f 4.4µm.

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Publication Date
Sun Jul 01 1990
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
HELMINTH PARASITES OF THE BLACK PARTRIDGE FRANCOLINUS FRANCOLINUS ARABISTANICUS IN BAGHDAD AREA, IRAQ.
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This paper deals with a preliminary survey helminth parasites of the black partridge. Francolinus francolinus arabistanicus in Baghdad area, middle of Iraq. It was found that the bird was infected with the cestodes Cotugnia digonopora and Raillietina tetragona with infection rates of 61.9% and 4.8% respectively, and the nematodes Heterakis gallinarum and Paroneoccrca rouss-lotti with infection rates of 4.8% and 19% respectively. Some important measurements, distribution and occurrence according host-sex of each parasite were provided along with some remarks on parasites biology.

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Publication Date
Mon Jul 14 2025
Journal Name
Al-kindy College Medical Journal
Metabolic Syndrome; Comparing the Results of Three Definition Criteria in an Iraqi Sample
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Background: Different diagnostic definition and criteria have been recommended by different expert groups for the diagnosis of metabolic syndrome, however, it’s prevalence in the same population could differ depending on the definition used yielding different results. In Iraq, there is a lack of research comparing these different diagnostic definitions.

Objective: To find out the most suitable metabolic syndrome definition to be used for Iraqi people.

 Methods: 320 participants were recruited for this study, 53.4% men and 46.6% women, aged between 25-85 years, visiting Baghdad Teaching Hospital, the prevalence of metabolic syndrome according to different definition

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Publication Date
Fri Jul 28 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Seasonal Abundance of Adult Fly Species on the Exposed Carcasses in Baghdad City
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Adult of dipterous flies were collected monthly from exposed animals carcasses during the period from February 2006 to January 2007 in Baghdad city. The results obtained showed that flies could be collected all over the year with variation of their population density in different seasons. The majority of the collected species were abundant during Spring and late Autumn (at lowest numbers) . In this investigation, nineteen species confined to four families were collected; these families are: Calliphoridae, Muscidae, Sarcophagidae and Fanniidae. The species Musca domestica Linn .was the most abundant followed by Chrysomya megacephala ( Fabricius )  , while Pollenia sp . and Fannia sp . were the least abundant species.

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Publication Date
Sun Nov 01 2009
Journal Name
Tencon 2009 - 2009 Ieee Region 10 Conference
The effect of using XCAST based routing protocol in wireless ad hoc networks
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Publication Date
Sat Jun 04 2022
Journal Name
International Journal Of Language And Literary Studies
Investigating the Use of Google Meet and Face-to-Face in Teaching Conversation
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conversation is an oral skill in which two persons can exchange their ideas, thoughts and opinions to communicate with each other. Learners can work in pairs or groups to practice dialogues chosen by the teacher from their textbook materials or from additional resources. Nowadays, because of Corona virus infection, our college students are taught all the subjects including conversation course either via google classroom platform or any other platforms. Google meet is one of online meetings between the teacher and students, i.e., a video meet in which students and the teacher join the online meetings in a specified time to communicate, express their ideas, thoughts and feelings about what is mentioned above. In this study, the resea

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