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

         In the present work, the magnetic dipole and electric quadrupole moments for some sodium isotopes have been calculated using the shell model, considering the effect of the two-body effective interactions and the single-particle potentials. These isotopes are; ²¹Na (3/2+), ²³Na (3/2+), ²⁵Na (5/2+), ²⁶Na (3+), ²⁷Na (5/2+), ²⁸Na (1+) and, ²⁹Na (3/2+). The one-body transition density matrix elements (OBDM) have been calculated using the (USDA, USDB, HBUMSD and W) two-body effective interactions carried out in the sd-shell model space. The sd shell model space consists of the active 2s_1/2, 1d_5/2,

98 samples were collected from various clinical sources included (Burns, wounds, urines, sputums, blood) From the city of Baghdad, After performing the biochemical and microscopic examination, 52 isolates were obtained for Pseudomonas aeruginosa, 17 (32.7%) isolates from burn infection, 12 (23%) isolates from Wound infection 11 (21.2%) isolates from urine infection, 7 (13.5%) isolates of sputum and 5 (9.6%) isolates from blood. Bacteria susceptibility to form biofilm has been detectedby microtiter plate method, The results showed that 80% of the bacterial isolates were produced the biofilm with different proportions, alg D gene (alginate production) has been detected by polymerase chain reaction (PCR) Which plays an essential role in the fo

The present study aimed to investigate the effects of alcohol and hot aqueous extracts for leaves of Adhatoda vasica on, first larval instars Musca domestica. They were exposed to the suggested concentrations of alcoholic extract which were (500, 1000, 1500, 2000) PPM while the suggested concentrations of the hot aqueous extracts (500, 1000, 1500, 2000, 2500)PPM. The alcoholic (Methanol) extract of leaves was much effective on to killing the first larval instars of the M. domestica than hot aqueous extract.

In this study water quality was indicated in terms of Water Quality Index that was determined through summarizing multiple parameters of water test results. This index offers a useful representation of the overall quality of water for public or any intended use as well as indicating pollution, water quality management and decision making. The application of Water Quality Index
(WQI) with sixteen physicochemical water quality parameters was performed to evaluate the quality of Tigris River water for drinking usage. This was done by subjecting the water samples collected from eight stations in Baghdad city during the period 2004-2010 to comprehensive physicochemical analysis. The sixteen physicochemical parameters included: Turbidity, A

In this study water quality was indicated in terms of Water Quality Index that was determined through summarizing multiple parameters of water test results. This index offers a useful representation of the overall quality of water for public or any intended use as well as indicating pollution, which are useful in water quality management and decision making. The application of Water Quality Index (WQI) with ten physicochemical water quality parameters was performed to evaluate the quality of Euphrates River water for drinking usage. This was done by subjecting the water samples collected from seven stations within Al-Anbar province during the period 2004-2010 to comprehensive physicochemical analysis. The ten physicochemical parame

The aim of this study is to calculate the marketing efficiency to measures range of efficiency of the marketing processes of crop and their satisfaction of consumer demand, and calculate the marketing margin in marketing process  for stage producer – whole sale and whole sale- retailer stage, and to fulfillment the requirements the research it is aims . The data was collected from 32 farms of tomato from AL-Taji District_Baghdad province Agricultural season 2015 non covered agriculture. The marketing efficiency of sample low 32. 5, and the  absolute marketing margin in stage of wholesaler-retailer was 230 I.d/kg, and retailers importance it was 39.36%, although that relative importance of the retailer profits from the marketing

Abstract

Purpose of this study is to investigate the relationship between Advertising Appeals, Attitudes toward Advertising, and Consumer Buying Behavior for Smart Phone The study was carried out on the students of Middle East University (MEU) In Amman- Jordan.  A measurement scales  with acceptable reliability and validity is developed to capture the dimensions of study variables.  Four hypotheses were tested using Statistical package (SPSS-17).  A two-step detailed statistical analysis of data was involved. First, descriptive statistics was performed to understand the underlying components of study variables; second, regression analysis and Path analysis using AMOS 7 were performed t