نتيجة للتطور و انفتاح الاسواق الاقتصادية عالميا ظهرت اهمية الافصاح في القوائم المالية و اعدادهايكونمبني على ( العدالة و الشفافية ) في اظهار البنود الواردة فيها ، و لان هذه القوائم تعد لا كثر من جهة مستفيدة ( اصحاب المصلحة ) سواء كانوا مستثمرين او مقرضين او هيئات حكومية حيث يجب اعدادها بطريقة اكثر شفافية و بدون تحيز لجهة دون اخرى ،هدفت الدراسة الى التعرف على اهم الفروقات الضريبية المؤجلة التي تنشأ في الوحدات الاقتصادية وقياس مدى تأثيرها على القوائم المالية ، واثبتت الفرضية القائمة على " مدى تأثير الفارق الزمني في تسجيل المعاملات المالية في توليد الفروقات الضريبية المؤجلة " من خلال استخدام منهج البحث الاستنباطي و التحليلي وتم التوصل الى مجموعة النتائج ابرزها ،اهمية الافصاح المحاسبي عن فروقات الضرائب المؤجلة ، من اجل جذب المستثمرين المرتقبين و اثر الفروقات الضريبية المؤجلة على قائمة الدخل من خلال الضريبة المؤجلة والحالية يجب أن يعترف بها كإيراد أو مصروف وأن تتضمن في الربح المحاسبي.
This research aims to study and evaluate the reality of the Iraqi banks in terms of how they cope with the risks of the banking business, specifically banking operational risks, and to develop a model integrated to define, identify, measure and mitigate the impact of these risks on according to the Basel Committee requirements II about the dangers of Alchgal.uchir major search to the presence of weak results in the Iraqi banks in understanding and defining and measuring operational risks and not hedged properly, which avoids those banks operating losses as well as the results show there is a shortage in the equation of capital adequacy applied by the Iraqi banks because of non-observance of the minimum capital required to counter the ris
... Show MoreHusbands’ violence towards their wives is one of the greatly important issues in social sciences. Accordingly, the current study aims at determining the levels of violence practiced by husbands towards their wives to propose a professional program from the perspective of the general practice of social work to overcome such a phenomenon. The study is descriptive in nature, where the researcher has used a comprehensive social survey method. To achieve the goal of the study, the researcher has prepared a questionnaire that consisted of two parts. The first part contains the primary data of the two sections, and the second contains (38) phrases distributed over four axes to measure the levels and types of violence among the sample’s memb
... Show MoreAbstract
Heavy-duty diesel vehicle idling consumes fossil fuel and reduces atmospheric quality at idle period, but its restriction cannot simply be proscribed. A comprehensive tailpipe emissions database to describe idling impacts is not yet available. This paper presents a substantial data set that incorporates results from DI multi-cylinders Fiat diesel engine. Idle emissions of CO, hydrocarbon (HC), oxides of nitrogen (NOx), smoke opacity, carbon dioxide (CO2) and noise have been reported, when three EGR ratios (10, 20 and 30%) were added to suction manifold.
CO2 concentrations increased with increasing idle time and engine idle speed, but it didn’t show clear effect for IT adva
... Show MoreThe research topic dealt with the strategic recovery of the insurance service, which is one of the approaches that have an important role in providing solutions and remedies for the recession that affects companies and hinders them from achieving their strategic goals. The research also addressed the strategic objectives of the company as the rationale and actual guide for companies of all activities in order to protect their systems from deviation for its desired purpose. So the aim of the research is to demonstrate the repercussions of the strategic recovery of the insurance Service represented by (compensation, speed of response, apology, initiative (identifying the problem). The company's strategic goals are represented (prof
... Show Moreتضمن البحث دراسة تأثير بعض مركبات قواعد شيف الجديدة على فعالية أنزيم الكولين استريز في مصل دم الإنسان وقد لوحظ بأن المركبات المستعملة تسبب تنشيط فعالية الانزيم وباستعمال تراكيز مختلفة من هذه المركبات ودراسة نوع التثبيط اظهرت النتائج المستحصله من رسم line weaver Burk ان التثبيط يكون غير تنافسي وكانت النسبه المئوية التثبيط بهذه المركبات تتراوح بين (38.44-87.16(%
Özet
Sözlü Türk halk edebiyatı ürünleri içinde önemli yere sahip olan türlerden biri de atasözleridir. Atasözleri, nesilden nesile halk ağzında dolaşan, kimin söylediği bilinmeyen, birtakım gerçekleri kısa ve öz bir şekilde ifade eden sözlerdir. Türk atasözleri Orhun Abideleri’nde ilk kez karşımıza çıkmakla birlikte, Uygur dönemi yazıtlarında ve özellikle Dîvânü Lûgati’t Türk’te geniş yer bulmuştur. Dilin anlatım ve kullanım imkânlarını geliştiren atasözlerine, dünyanın bütün dillerinde rastlanabilir. Bunun için, söyleyişte güzel, anlatımda güçlü, kavramda önemli unsurlar içeren kalıplaşmış sözler halinde bulunurlar. Bu çalı
... Show MoreIn light of the increasing interest in Child-rearing in nurseries and kindergartens and the most important experiences gained by the child at this stage that form the basis for the subsequent stages of her/his physical mental and social growth.
The significance of the research concentrates the need to asses the affecting variables on the child growth to create opportunities for her/him to have intact rearing.
The research also aims to classify these variables at each age level and highlight its moral role.
The problem of the research is the lack of clarity of different variables impact of the child growth in different age levels in nurseries and kindergart
... Show Moreتعد ظاهرة الارهاب المتزايدة في العالم من اخطر اشكال التهديدات الامنية التي تواجة الدول لانها تستهدف في جانب مهم منها امن واستقرارومستقبل مجتمعاتها لاسيما اذا جمع الفعل الارهابي بين مطامع واهداف القوى الخارجية التي لا تريد استخدام ادواتها المباشرة وانما بالاعتماد على محركات في خلق الازمات داخل الدول المستهدفة
... Show MoreIn information security, fingerprint verification is one of the most common recent approaches for verifying human identity through a distinctive pattern. The verification process works by comparing a pair of fingerprint templates and identifying the similarity/matching among them. Several research studies have utilized different techniques for the matching process such as fuzzy vault and image filtering approaches. Yet, these approaches are still suffering from the imprecise articulation of the biometrics’ interesting patterns. The emergence of deep learning architectures such as the Convolutional Neural Network (CNN) has been extensively used for image processing and object detection tasks and showed an outstanding performance compare
... Show Moreتهدف هذه الدراسة إلى التعرف على تأثير المؤشرات الفسيولوجية على أداء الرياضيين في العاب المضرب (التنس، الريشة الطائرة، وتنس الطاولة)، مع التركيز على الجوانب المتعلقة بنظام الطاقة، الجهاز التنفسي، الدورة الدموية، والجهاز العصبي. تعتمد هذه الألعاب بشكل كبير على التوافق بين الأنظمة الفسيولوجية المختلفة لتحقيق الأداء الأمثل في التنس،بعبارة اخرى "التوافق بين الأنظمة الفسيولوجية المختلفة لتحقيق الأداء الأمثل ف
... Show More