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The importance of achieving fair tax accounting in attracting foreign Investments
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Targeted this study underlined the importance of the adoption of international accounting standards and their impact on the process of tax for settlements to achieve taxation justice the application on a sample of foreign banks investing in the local environment in order to achieve many of the objectives:

  1. Definition of the concept of justice for settlements taxation.
  2. To identify the impact of adopting international accounting standards in achieving the justice for settlements taxation.
  3. To determine the impact of the adoption of international accounting standards in attracting foreign investment.

They are summed up the problem of the study in the light of the nature of the problem and questions associated with not to adopt the tax authority in Iraq to the financial lists the foreign companies working in the country and the stomach in accordance with international accounting standards for the purposes of tax for settlements which leads to achieving equitable tax for settlements as well as the promotion of tax evasion. To achieve the objective of the study and testing of the premise was the selection of one of the foreign banks investing in the local environment to know the impact of international accounting standards in the process for settlements taxation and achieve justice for settlements taxation and the results that the presence of a positive impact for the use of international accounting standards for foreign companies investing in the local environment.

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Publication Date
Fri Aug 30 2019
Journal Name
Journal Of The College Of Education For Women
A Cognitive Linguistic Study of the English Preposition 'in'
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The present study aims at analyzing the polysemy of the English preposition in from the cognitive linguistic (CL) point of view using Evans' and Tyler's approach (2003). The perplexity faced by Iraqi second language learners (L2) due to the multi-usages of this preposition has motivated the researcher to conduct this study. Seventy-six second year university students participated in this experimental study. The data of the pre-test and post-test were analyzed by SPSS statistical editor. The results have shown the following: First, a progress of more than (0.05≤) has been detected as far as students' understanding of the multiple usages of the preposition in is concerned. Second, the results of the questionnaire have s

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Publication Date
Fri Dec 30 2022
Journal Name
Journal Of The College Of Education For Women
The Role of Egyptian Workers in World War II
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The Egyptian labor movement is the oldest trade union movement in the Arab region. Beside, the labor movement in any society is, in fact, only a reflection of the extent of awareness of that class in that society. Such a comparison is based on the degree of social growth the working class has reached. Moreover, the Egyptian working class was characterized by modernity in its inception compared to other social forces and classes. In addition, its development is linked to the level of industrial development of the country. The peasants and craftsmen were the mainstay of production in the Egyptian society over several centuries. The labor union movement also represents the human aspect of the labor force when it encounters and interacts wit

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Reflection of the community participation in enhancing organizational excellence
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The research aims to identify the role of community participation in achieving organizational distinction in the Dhulia's municipality, which is one of the formations of the Ministry of Construction, Housing, Municipalities and Public Works in Salah al-Din Governorate, which is one of the service organizations that have a fundamental role in providing service to the community, which has faced many administrative challenges and many problems caused by the rapid and continuous changes in the environment, therefore modern management concepts must be adopted, such as community participation and the knowledge of its role To achieve its goals, which helps it in facing changes as well as achieving organizational excelle

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Publication Date
Sun Dec 10 2017
Journal Name
Al-academy
Form and function in the design of intellectual toys
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Playing is the only common language among children in every place and time, to the fact that what distinguishes the children is their quest to play and fun way innate, not acquired, which is expressed with the child really is one of the rights. And play a key entrance to the growth of the child mentally, intellectually and cognitively and not for the child emotionally and socially just. In the play the child begins to identify and classify objects and learn concepts and circulate among themselves on a linguistic basis. Activity here and play a major role in leading the linguistic development of the child in the composition has the communication skills.

The Games (especially intellectual ones) Whatever the cause of the development

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Publication Date
Mon Jan 11 2021
Journal Name
Journal Of Planner And Development
The Social Aspect of Vertical Landscape in Residential Buildings
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The great raise and development of residential buildings in modern cities worldwide as a result of urban extends leads to environmental and social problems, that make the designers looking for more complicated and innovative solutions. To encounter these, most advanced technologies in construction had been used resulting buildings had become higher, which was moved away from the land called residential housing. And with the development of these buildings, increase in the inhabitants inside; generate distant from nature, which increased the need for interactive outdoor recreational spaces open green in its high sections, was an alternative or complementary option to outer space at the ground level. Therefore, the research problem has emer

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Publication Date
Mon Jan 02 2017
Journal Name
Al-academy
Implementation of Sound Effects in the Iraqi Children’s Theatre
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Sound effects are considered to be a key element in children’s theatre, for it relays the context and amplifies its understandability, acceptability and its impact on the audience, so it’s a fundamental method in portraying the characters within the idea or the story, to produce the title and content with completeness in its relations that are associated with the rest of the fundamental elements represented in lighting, costumes, dialogue, decoration, etc. And this research included a set of subjects that are related to implementing the sound effects used in the Iraqi children’s theatre plays, chapter one included the problem and the need for studying this subject, as well as its importance and aim, and specifying the basic phrases

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Publication Date
Tue Mar 15 2022
Journal Name
Al-academy
Dramatic function of temporal variables in the feature film
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Time and space are indispensable basics in cinematic art. They contain the characters, their actions and the nature of events, as well as their expressive abilities to express many ideas and information. However, the process of collecting space and time in one term is space-time, and it is one of Einstein’s theoretical propositions, who sees that Time is an added dimension within the place, so the study here differs from the previous one, and this is what the researcher determined in the topic of his research, which was titled (The Dramatic Function of Space-Time Variables in the Narrative Film), Which included the following: The research problem, which crystallized in the following question: What is the dramatic function of the tempor

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Morphological Participation in the Forms of (Faul) and (Fael)
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This research examines the phenomenon of the Arabic language repeated in the Qur'an and poetry, as some morphological formulas are valid in their uses and indications in more than one way. search).

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Publication Date
Thu Dec 31 2020
Journal Name
Political Sciences Journal
The problem of applying Sharia in contemporary Islamic thought
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The Islamic Issue did not rise the “widespread arguments” in contemporary times, just as the issue of applying Islamic Law.  Just as the Islamic forces used this purpose, or employed it during their march to reach to power by adopting the sacred as motivation towered the power, or control the governance. However, the reality show that this goal remained within the boundaries of slogans in the sense of a teleological slogan, and did not go beyond the limits of advocacy or arrangement as the primary source of legislation with differences of teleological reasoning, in a manner that reflected an intellectual problem about the validity of the use of this concept or the ability to apply and enforce the law in today's world, to impose

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Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
Artistic processing of Emotional Scenes in the Narrative Film
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This research entitled: "Artistic processing of Emotional Scenes in the Narrative Film" deals with how to process and embody those emotional scenes. As there are certain filmic elements that play an effective role in deepening the viewer's sense of the importance of those scenes, and that their presence in the film is necessary and inevitable, and cannot be dispensed because it forms an interconnected connection with the rest of the film's scenes, in addition to its dramatic and aesthetic value in the film in crystallizing the viewer's feelings and integrating him/her into the scene.
The research was divided into four chapters, the first chapter includes: the methodological framework, which represented the research problem, and brin

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