This research aims to measure the discrepancy between the accounting income which is prepared according to generally accepted accounting principles and the tax income that is being prepared according to the rules and tax laws, and find out the most important differences that arise between incomes.The research found the most important to the following conclusions:1.Faces determining the tax base for companies subject to income challenges related to the weakness of the efficiency and the possibility of technical angel tax and its ability to examine the financial statements submitted to the tax administration tax.2.That the tax system in Iraq does not comply with accepted accounting principles generally accepted.The research recommends the need to work to create a new legal ground help to reduce the disparity between the accounting and income tax revenue by making adjustments and reforms fast on the tax laws and regulations.
Among the metaheuristic algorithms, population-based algorithms are an explorative search algorithm superior to the local search algorithm in terms of exploring the search space to find globally optimal solutions. However, the primary downside of such algorithms is their low exploitative capability, which prevents the expansion of the search space neighborhood for more optimal solutions. The firefly algorithm (FA) is a population-based algorithm that has been widely used in clustering problems. However, FA is limited in terms of its premature convergence when no neighborhood search strategies are employed to improve the quality of clustering solutions in the neighborhood region and exploring the global regions in the search space. On the
... Show Moreاستهدف البحث الكشف عن المكانة الاجتماعية لطفل الروضة بين أقرانه ، ودلالة الفروق في المكانة الاجتماعية لاطفال عينة البحث التي تعزي الى بعض المتغيرات من خلال الاجابة عن الاسئلة الاتية :
اولاً : ما المكانة الاجتماعية لدى اطفال الروضة بين اقرانهم ؟
ثانياً : ما علاقة المكانة الاجتماعية لدى اطفال الروضة ببعض المتغيرات و ذلك من خلال اختبار الفرضيات الصفرية الآتية :
Among the different passive techniques heat pipe heat exchanger (HPHE) seems to be the most effective one for energy saving in heating ventilation and air conditioning system (HVAC). The applications for nanofluids with high conductivity are favorable to increase the thermal performance in HPHE. Even though the nanofluid has the higher heat conduction coefficient that dispels more heat theoretically but the higher concentration will make clustering .Clustering is a problem that must be solved before nanofluids can be considered for long-term practical uses. Results showed that the maximum value of relative power is 0.13 mW at nanofluid compared with other concentrations due to the low density of nanofluid at this concentration. For highe
... Show MoreThe thesis discusses the concept of the new international regionalism that emerged after the growing effects and repercussions of globalization with its economic, political and security dimensions after the end of the Cold War and the crystallization of a different international system dominated by the United States of America, so that the major countries and actors in the international system realize the danger of globalization and move towards adopting regional arrangements to contain the negative effects of globalization. The Asia-Pacific model was chosen as a model for the study.
In this subject article analyzed features of a sports indifferent countries during , article analyzed features of a sports media in different countries between social change politcheskih , transformation thematic area dedicated sports periodicals and the influence of these media on the formation of national identity .
Subject of comparative analysis research are sports print media in Ukraine and Iraqi Kurdistan .And highlight the sports as one of modem Kurdish journalism in lraqi Kurdistan that emerged after the spring in 1991 which took her privacy in the field of journalism , and analysis with sports journalism in the era of the independent state of Ukнаraine in the early nineties of the past century .
جمعت 50 حية مائية Natrix tessellata على وجبتين الأولى 25 حية عند فصل الربيع تحديدا من منتصف آذار الى منتصف نيسان، اما المجموعة الثانية ، 25 حية لفصل الصيف من منتصف حزيران الى منتصف تموز. اذ عزلت الذكور عن الإناث و حللت قطع من لحم الذكر و قطع من