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 w

A series of experiments were conducted for the first time in Iraq to evaluate the efficiency of five plant leaves extracts (Ibicella lutea, Nerium oleander, Clerodendron inerme, Allium cepa and Eucalyptus spp.) in treating the common carp (Cyprinus carpio) infected with monogenetic trematodes of genera Dactylogyrus. Five different concentrations of such extracts were used to bathe fishes for 5,10,15,20 and 25 minutes. A concentration of 15% A. cepa for 25 minutes of bath exposure was affective in trematode eradication. Extracts of both Eucalyptus and N. oleander at a concentration of 10% each were also affective for ten minutes exposure. Extracts of C. inerme had no any effect on such parasites. On the otherhand, extracts of 1. hitea caused

The surface finish of the machining part is the mostly important characteristics of products quality and its indispensable customers’ requirement. Taguchi robust parameters designs for optimizing for surface finish in turning of 7025 AL-Alloy using carbide cutting tool has been utilized in this paper. Three machining variables namely; the machining speeds (1600, 1900, and 2200) rpm, depth of cut (0.25, 0.50, 0.75) mm and the feed rates (0.12, 0.18, 0.24) mm/min utilized in the experiments. The other variables were considered as constants. The mean surface finish was utilized as a measuring of surface quality. The results clarified that increasing the speeds reduce the surface roughness, while it rises with increasing the depths and fee

In this paper, a new third kind Chebyshev wavelets operational matrix of derivative is presented, then the operational matrix of derivative is applied for solving optimal control problems using, third kind Chebyshev wavelets expansions. The proposed method consists of reducing the linear system of optimal control problem into a system of algebraic equations, by expanding the state variables, as a series in terms of third kind Chebyshev wavelets with unknown coefficients. Example to illustrate the effectiveness of the method has been presented.

Flame thermal spray technique has been used to produce a cermets  composite coating  based on  powders of ceramic oxides  (

AhOJ) reinforced by mineral powders as bonding material ( Ni - AI ) at different rates on Inconel substrates , after preparing it by grit blasting.

After completing the best parameters of coating such as distance of spraying , surface roughness and angle of spraying , the tests of porosity ,  hardness , microstructure and thermal cycling  have been made.

The experimental results show that all properties of coating were effected after heat treatment. The best value of  heat treatmen t is at (I 000°C)  for  (l.Shr)  in  which  the &

The effect of White Place Image ( Test Image )  A4   has been studied as a function of luminous intensity using the  t tu un ng gs st te en n    l la am mpp and web camera enet. It was found that the tungsten lamp gives almost even intensities for the three color band and  lighting composite at low voltage .while at high voltage causes a fare from each other .  The statistical characteristic(mean and stander deviation ) results for three colors composites RGB and lighting  composites L showed that the mean and stander deviation increases with the increase of voltage possibly owing to the increase image  resolution, which reflects the value of  stander deviation for the blue band

A rapid and sensitive method for analysis of amino acid hydrolysates of nigella sativa L seed has been developed using O-phthaldialehyde(OPA ) as a pre-column derivatizing agent. OPA reagents in the presence of mercaptoethanol react rapidly with primary amino acids ( less than 60 sec.) to form isindole derivatives which easily separated with good selectivity on ODS column. Resolution of amino acid derivatives is carried out with a methanol gradient in 0.01 maqueous sodium acetate. pH 7.1 . The quantitation of amino acid derivatives is reproducible within an average relative deviation of + 1.4% the linearity for most amino acids were more than 0.9993 with detection limit of 0.2 ppm. 15 amino acid were detected in the analysis of

In this paper we prove the boundedness of the solutions and their derivatives of the second order ordinary differential equation x ?+f(x) x ?+g(x)=u(t), under certain conditions on f,g and u. Our results are generalization of those given in [1].

Samarium(III) ions react with (l-2(2-benzoinidazolyl-azo)-2-hydroxy-3-naphthoic acid in basic medium (pH = 8.0) forms a red-orange complex at A.max (550nm). The complex was found to be stable for at least 48 hrs. at the given pH. The apparent molar absorptivity is 7776.77  L.mol-1.Cm-1 and a linear calibration curve is obtained in the range (0.639x  10-5M - 6.350x 10 -5M). The stoichiometry of complex was confirmed by using mole ratio method which indicated that ratio of reagent to metal is 3:1. The effects of the presence of different cations and anions as interferences in the determination of samarium(III) under the given conditions were investigated

The foreguts of a total of 515 fish of Chondrostoma regium (Heckel, 1843) (locally: Bala’aot Malloky) were studied. These fish were collected from Tigris River at Salah Al-Deen Province (between Al-Hagag & Yathrib) for 20 months between March and October of the next year. Detritus, plant in origin materials (19.6%, 23.0% & 24.9%); green and blue green algae, mostly Cladophora, Cosmarium and Merismpedia sp. (17.1%, 12.9% & 12.2%) and diatoms, mostly Diatoma, Chanathes, Amphora and Cyulbella sp. (16.9%, 8.8% & 8.2%) were the main food categories taken by these fishes according to occurrence (O%), volumetric methods (V%) and ranking index (R%). Debris (not part of the diet) took 45.3% of the studied fish foreguts by volume. Detritus was also