This research aims to measure the discrepancy between the accounting income which is prepared according to generally accepted accounting principles and the tax income that is being prepared according to the rules and tax laws, and find out the most important differences that arise between incomes.The research found the most important to the following conclusions:1.Faces determining the tax base for companies subject to income challenges related to the weakness of the efficiency and the possibility of technical angel tax and its ability to examine the financial statements submitted to the tax administration tax.2.That the tax system in Iraq does not comply with accepted accounting principles generally accepted.The research recommends the

The research section tagged (Aesthetics of Abstract Expressionism and its Representations in the Artistic Products of Students of the Department of Art Education) into four chapters and it included in..
The first chapter: (the methodological framework) for the research, and the research problem is summarized through the question (what are the aesthetics of abstract expressionism and its representations in the artistic productions of the students of the Department of Art Education). In the products of students of the Department of Art Education).
The aim of the research was (discovering the aesthetics of abstract expressionism and its representations in the artistic products of the students of the Department of Art Education). As we

The current research aims to find out ( the effectiveness of the structural model of learning in the acquisition of geographical concepts at the first grade average students ) , and achieving the goals of research has been formulating the null hypothesis of the following :

    " There is no difference statistically significant when Mistoi (0.5 ) between the mean scores of the collection of students in the experimental group that is studying the general geographical principles " Bonmozj constructivist learning " and the mean scores of the control group , which is considering the same article ," the traditional way " to acquire concepts.

The researcher adopted th

For cleaner air and unpolluted continue assessment study air pollution the city of
Baghdad by measuring the concentrations of air pollutants, which included TSP, Pb, where
the adoption of three stations (Andalus Square, Jadiriya, Allawi) are distributed in the city of
Baghdad in order to compare the concentrations of these pollutants with previous studies.
Study pointed out that the city's air contaminant, especially in minutes outstanding after
deducting the amount of atmospheric dust thick mechanism city this year where the highest
concentration of minutes outstanding (9895) micrograms / m 3 at the station Alawi and lower
concentration of 157 micrograms / m 3 at the station Alawi and this was higher than the
det

This study analyzes the features of historical and modern mosques in Jordan compared to that of Amman. The architecture of the Jordanian mosques reflects the images of great ancient empires and kingdoms of Europe and the Middle East. This has happened due to the geographical position of the country. From the studies of historians and archaeologists, comparative analysis of planning solutions, the use of plastics and decor of the facades of mosques, and the literature on the construction methods of the mosques allow us to conclude that age-old traditions have been preserved through the establishment of mosques in both the countries. Besides, the emergence of new features in constructing mosques has been observed. We find the influence of

Abstract

This paper represents a study of the effect of the soil type, the drilling parameters and the drilling tool properties on the dynamic vibrational behavior of the drilling rig and its assessment in the drilling system. So first, an experimental drilling rig was designed and constructed to embrace the numerical work.

The experimental work included implementation of the drill-string in different types of soil with different properties according to the difference in the grains size, at different rotational speeds (RPM), and different weights on bit (WOB) (Thrust force), in a way that allows establishing the charts that correlate the vibration acceleration, the rate of penetration (ROP), and the power

Praise be to Allah, the Lord of the Worlds.
          Because it has a prominent role in the life of the Muslim person in particular, and in the stability, security, and safety of society in general, I found it appropriate to participate even a little in solving some of the problems that arise in the nation, and that Adello Badawi in this important issue that concerns everyone without exception And that I show that there are constants in the Koran, from which the scholars of the Ummah derived their evidence on this subject, and that there have been variables have occurred in some Islamic societies, in the issue of blood money that deserves the victim and his family, has allocated talk

This research aims to determine the extent of the contribution of organizational downsizing strategies to enhance the health of the researched organization represented by the Directorate of Education in Nineveh, and to achieve this goal, the study provided a simplified intellectual framework for the most important topics covered by writers and researchers for search variables, reinforced by an applied analytical framework for the opinions of (79) individuals responsible for the researched organization. The research adopted organizational downsizing as an independent variable that includes three dimensions represented by (reduction of human resources, job redesign, systemic strategy), while the organizational health represented th

The aim of this research is to identify how to employ the social imagination and its representations in the paintings of the students of the Department of Art Education. Students of the Department of Art Education in the light of this tool, and the researcher reached a number of results, the most important of which are:
1. The indicator of the social imagination in the excitement of the artist and the recipient, because the representations are embodied in forms within the painting and close to reality.
2. An artistic sample of the representational imagination and the creative imagination was found to be more than the imaginary imagination.
3. Individual symptoms related to the term.
4. The representations of the socia