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

Teeth decay is one of the distinctive diseases which infects the children of generation .though it is not adeacly disease, it leads to huge problems , especially if it is infect children in their early childhood .There are many factors which lead to this disease , and to achieve the goal of this research in trying to stop the most important nutrition factors and others reasons that have relation with this disease .The practical application has been done for four months on children , who have been chosen randomly of the age ( 3-5 years) of both sexes , infected with teeth decay , from Baghdad city ( al karkh and al rusafa ) , the number of children reached to 90 child , divided into tow groups 45 male , and( 45 )female .Again they have be

In the article we consider features of official style, its functions and factors which influence the definition of the style. The topicality of the issue can be explained by rapid development of market economy which affects in its turn business correspondence. In this regard, there are a lot of cliché, terms and professionalisms appeared recently. Only correct usage of them can serve as a key to successful communication in Russian as well as other languages. This work highlights documents that are part of the diplomatic style such as declarations, credentials, notes, resolutions and other documents. The administrative style can include orders and instructions.

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     ظلت رغبة الانسان في المعرفة وفهم الكون الذي يعيش فيه ، ملازمة له منذ المراحل الاولى لتطور البشرية ، فالانسان بما يتمتع به من امكانات وقدرات وطاقات كامنة استطاع عن طريق تفاعله واحتكاكه الدائم والمستمر والخلاق مع البيئة المحيطة به ان يلاحظ ، ويتخيل ويتذكر ويفكر ويخطط ويبتكر ، مستفيداً من اخطائه في التعرف عليها ، وفي زيادة قدرته على التحكم فيها وتحسينها وتطويره

The reaction of LAs-Cl8 : [ (2,2- (1-(3,4-bis(carboxylicdichloromethoxy)-5-oxo-2,5- dihydrofuran-2-yl)ethane – 1,2-diyl)bis(2,2-dichloroacetic acid)]with sodium azide in ethanol with drops of distilled water has been investigated . The new product L-AZ :(3Z ,5Z,8Z)-2- azido-8-[azido(3Z,5Z)-2-azido-2,6-bis(azidocarbonyl)-8,9-dihydro-2H-1,7-dioxa-3,4,5- triazonine-9-yl]methyl]-9-[(1-azido-1-hydroxy)methyl]-2H-1,7-dioxa-3,4,5-triazonine – 2,6 – dicarbonylazide was isolated and characterized by elemental analysis (C.H.N) , 1H-NMR , Mass spectrum and Fourier transform infrared spectrophotometer (FT-IR) . The reaction of the L-AZ withM+n: [ ( VO(II) , Cr(III) ,Mn(II) , Co(II) , Ni(II) , Cu(II) , Zn(II) , Cd(II) and Hg(II)] has been i

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تشغل مادة طرائق التدريس مكانة متميزة في عملية التعليم والتعلم لما لها من دور كبير وفاعل في إيصال المادة العلمية إلى الطالب بنجاح .

وقد عزى بعض الباحثين التأخر الذي رافق طرائق تدريس التربية الإسلامية إلى ضعف إعداد المدرسين وتأهيلهم التربوي ولا سيما أن عدد غير قليل منهم من كليات غير تربوية فهم خريجو كليات العلوم الإسلامية والجامعة الإسلامية والإدارة والاقتصاد

    The Dictionary of Countries by Yaqut al-Hamawi is one of the most important sources that researchers rely on in everything related to geography in knowing the names of places and countries, and the important historical information it contains about different cities and countries

this research aims it measure the technical efficiency of the branches of the General Company for Land Transport, That scattered geographically at country level, by Data Envelopment analysis (DEA) technique, as this technique relies on measuring the efficiency of a set of asymmetric Decision making units, which is one of the nonparametric mathematical methods for and application related to Linear Programming, and this is what helps the General Company for Land Transport to diagnose its branches performance by benchmarking with each other and determine the performance gap. The research found that there is variation in the level of efficiency in the company's branches