As a result of the entry of  multinationals companies in Iraq for investing in the joint projects through conducting agreements and contracts for work on important and strategic projects to get the necessary funds and various experiences which characterize the foreign participant sides that Iraq currently needs them and because of the non-applying the accounting processing stipulated in the unified accounting system in addition to the absence of a local accounting bases as well as the default of the participant contracts on indicating the accounting methods about those projects which are considered one of the bases that enables auditors in the public sector to depend on it, thus the research paper deals with studying an

Abstract

The research problem Focused about extent adoption of the financial reporting obligations and assets of the deferred income tax attributable to the concepts of accounting theory and whether the tax laws or accounting principles as well as local accounting rules to recognize the obligations and assets of deferred income tax in the financial statements, and what is the impact of the financial reporting of liabilities and assets Deferred tax in the quality of accounting information, and research aims to the statement of the accounting concepts of the theory of financial reporting obligations and assets of deferred income tax, view and analyze the differences in reporting, resulting from a discrepanc

The Vogue of the Restoration Comedy of Manners and George Etherage's The Man of Mode; or, Sir Fopling Flutter

This research deals with the study of the relationship between the success factors as the independent variable and product strategies as the dependent variable , has reacted to these variables to form the frame , which is the research which centered research problem about the extent to which industrial companies the vision and knowledge of Muslim women survive and develop in the business market , which can be expressed about the extent of awareness of corporate success factors and the use of product strategies and what the relationship between the factors and strategies , while expressing the importance of research to make the focus on the product occupies a paramount importance in the industrial sector companies in relation to t

  This research aims to harmonize contemporary and traditional clothes, also expenses and savings. It is done by recycling evening clothes into Clothes with traditional features. The study followed descriptive explanatory approach. The sample consisted of seven dresses, as well as 208 female participants from Makkah Al-Mukarramah province, the age range was between 21 and 65 years old. An electronic questionnaire was distributed and the stability and reliability of the internal consistency were measured.
The research resulted in the ability to recycle evening dresses into modern clothes with traditional characteristics. It also confirmed that the reason of wearing traditional clothes is spirituality of the month of Ramadan. Addi

This study aims to identify both the importance of using (LinkedIn) and its drawbacks for researchers and specialists in the field of information and knowledge technologies. The study relied mainly on the statistical method (analytical method) from the collection of data tools (questionnaire) that was distributed electronically (Google Forms) to the sample community of (55) instructors. The feedback received illustrates that (46) instructors among those who participated in the questionnaire subscribed to (LinkedIn) and the rest did not. Their data was analyzed statistically, and the general arithmetic mean and the hypothetical mean was extracted for them to achieve the objectives of the study and prove their hypotheses. The site positively

تعد المحاسبة بشكل عام علماً لكنها ليست من العلوم الصرفة وإنما من العلوم الإجتماعية مما يتطلب للتعامل مع المواضيع المحاسبية الأخذ بنظر الاعتبار الأشخاص المعنيين بالموضوع سواء كانوا المعدين للمخرجات المحاسبية أي المحاسبين، أو الاطراف ذوي المصالح المعنيين والمستفيدين من هذه المخرجات أي المستخدمين، ويعد المحاسب جزءاً من العملية الاجرائية نفسها وبهذا يكون دوره مزدوجاً يجمع بين كونه القائم بالبحث والقي

Background: Psoriatic arthritis is a type of arthritis that can often affect some patients who suffer from psoriasis. Approximately 40-50% of individuals with psoriatic arthritis have the HLA-B27 genotype

Objective: To investigate whether we could confirm the role of HLA-B27 alleles and psoriatic arthritis in Iraqi Arab Muslims patients.

Method: A cross sectional case control comparative study included thirty Iraqi Arab Muslims who had psoriatic arthritis that consulted the Dermatological and Rheumatological Department in AL-Kindy Teaching Hospital from November 2014 to June 2015. HLA-genotyping for HLA-B27 were assessed. A control group consisted of fifty-one healthy vol