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 speci

The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th

Abstract:- Cyberspace is a new arena for conflict between international powers, especially since the cost of cyber-conflict is less than its traditional warfare counterparts regardless of the nature of the weapons used, whether traditional or non-traditional. Cyber conflict is necessarily based on strategies to deter, attack, and defend. The aim of the cybercrime conflict is to ensure the defensive sufficiency of the state, ensuring its national security and safeguarding its supreme interests. Despite Japan-China relations characterized by convergence and cooperation in post-Cold War economic spheres, Japan continues to retain the growing Chinese influence in East Asia. These variables prompted Japan to announce a hedging strategy due to un

In this research the Empirical Bayes method is used to Estimate the affiliation parameter in the clinical trials and then we compare this with the Moment Estimates for this parameter using Monte Carlo stimulation , we assumed that the distribution of the observation is binomial distribution while the distribution with the unknown random parameters is beta distribution ,finally we conclude that the Empirical bayes method for the random affiliation parameter is efficient using Mean Squares Error (MSE) and for different Sample size .

This study aims to studying of Person and organization’s environment fit in a sample of Private bank’s reflection in its basic dimensions (Person-organization fit ,Person-Job fit, Person-group fit and Person- Person-fit )in the Work Outcomes (job satisfaction, the intention to leave the job, Job Engagement, and organizational  citizenship behavior ).

The questionnair’e has been used as a basic  instrument to gather data , As well as personal interviews with some of the staff of the research sample of private banks which were represented by (5) and included banks (Bank of Assyria for investment, the North Bank for Finance and Investment , Bank of the Tigris

Football has progressed from being a ritual and a celebration to become an amateur sport, a professional sport, and now, increasingly, a commercial sport. In the analysis of football business model, the systemic approach should be adopted. If sport is regarded as one of the business sectors, then the application of business system methodology can be fully justified. The interest to create strong football business system calls for the search of the ways of popularizing football business model and boosting the economic potential of its participants. In the research literature tend to ignore the business processes within the sports business. Besides, the systemic approach in football business is usually limited to p

Infection with cryptosporidiosis endangers the lives of many people with immunodeficiency, especially HIV patients. Nitazoxanide is one of the main therapeutic drugs used to treat cryptosporidiosis. However, it is poorly soluble in water, which restricts its usefulness and efficacy in immunocompromised patients. Surfactants have an amphiphilic character which indicates their ability to improve the water solubility of the hydrophobic drugs. Our research concerns the synthesis of new cationic Gemini surfactants that have the ability to improve the solubility of the drug Nanazoxide. So, we synthesized cationic Gemini surfactants. N1,N1,N3,N3-tetramethyl-N1,N3-bis(2-octadecanamidoethyl)propane-1,3-diaminium bromide (CGSPS18) and 2,2‘-(etha

تكمن أهمية ألبحث : تأثير تمرينات تأهيلية مصاحبة لجهاز التحفيز الكهربائي للعضلات العاملة في تخفيف الالآم أسفل الظهر للنساء بعمر (25-35) سنة والتعرف على مدى تأثير تلك التمرينات في تخفيف الألأم أسفل الظهر. وتكمن مشكلة البحث نتيجة للتقدم التكنولوجي حيث أصبحت حركة الفرد تقل شيئا فشيئا مما جعله أكثر عرضة للإصابات مما أدى الى ارتفاع نسبة عدد المصابات بالالآم أسفل الظهر وما لتلك الالام من تأثيراتها السلبية على حيا

طريقة التنفس الانفي البديل تتم عن طريق الشهيق من فتحة الانف اليسرى والزفير من اليمنى  ثم الشهيق من اليمنى والزفير من اليسرى مع تكرار العملية، واستخدم الباحث هذه الطريقة للتعرف على الاستشفاء للملاكمين بدلالة النبض خلال فترة الراحة بين الجولات، وشملت عينة البحث على ملاكمين من فئة الشباب وعددهم (9) ملاكين بمعدل اعمار (17.45) وبعد اخضاعهم الى طريقة الاستشفاء الاعتيادية وطريقة التنفس الانفي البديل خلال الراحة ب

ان التقدم والحداثة التي تم ادخالها على النظام التعليمي والتربوي اثر بشكل كبير في العمليات التعليمية وطريقة عرض الموضوع وشرحه على الطلبة حيث اصبح الاعتماد الكبير في عملية التعلم هو كيفية التفاعل بين المتعلم والمادة المراد تعلمها واتاحة الفرصة الكافية للمتعلم للتعلم وإعطاءه الحرية والثقة بالنفس بغية تحقيق الهدف من التعلم .  وهنا تكمن مشكلة البحث  من خلال عمل الباحثة كتدريسية في كلية التربية البدنية وعلو