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The Impact of Applying the Percentage of Complete Method or the Complete Contract One on the Taxation of the Long – Term Construction Contracts: بحث تطبيقي في الهيئة العامة للضرائب – قسم الشركات
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The research aims to shed light on the amount of proceeds annual tax for each of the way the contract total and percentage of completion method - see which is better - as well as the current problems arising from the application method of the contract in full in settling accounts tax - to identify problems - related to postpone settling accounts tax in accordance with the way the contract fully and determine the advantages and disadvantages of each of the methods through practical application , and then use the results as inputs to help in the decision to confirm the continuation of the GCT using a full decade in settling accounts tax for long-term construction contracts or forgo them.

Were the result of research the existence of a fiscal gap in proceeds annual tax due to divergence value of income subject to the charge of tax for each of the two methods , have concluded search to a set of conclusions , including that the adoption of the way the contract in full , accompanied by many problems as it is not the best way for approval in settling accounts tax for this type of activity and contracts , as well as a set of recommendations , including the possibility of adopting the percentage of completion method of tax charge for this type of activity and contracts.

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Publication Date
Mon Nov 24 2025
Journal Name
Al–bahith Al–a'alami
The problem of defining the vocabulary of teaching Arabic language methodology in media colleges
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This study examined the problem of identifying the vocabulary of the methodology of teaching Arabic language in the faculties of Media. The researcher noticed the existence of an overlap between the syllabuses of the general specialization of the Arabic language and its Media sections in the universities with the special professional vocabulary that suits the study of the media student. Thus ,this study is regarded as a real attempt to present a methodological model of media language that concerns with fillfuling students ‘linguistic and knowledgeable needs relying on measuring their benefits from the methodological Arabic curriculum .  Key words:problem,  teaching’ methodology of Arabic language, media language.

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Publication Date
Tue Jun 30 2015
Journal Name
College Of Islamic Sciences
The phenomenon of advertising In the poetry of Ali bin Abdul Rahman Balnopi Sicilian
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The phenomenon of advertising In the poetry of Ali bin Abdul Rahman Balnopi Sicilian

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Publication Date
Tue Mar 31 2020
Journal Name
College Of Islamic Sciences
The position of women In Literary Literature Models of the Arabic and Kurdish literature
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This research deals with the topic of "the status of women" in the literature of Sufism. The researcher cites a bundle of mystical yarns, and examples of verses and poems from this high literature that look at women with reverence and appreciation. The researcher tried to find an appropriate explanation and away from the arbitrariness of the symbols used by the poets of Islamic Sufism In their poems.

    The research is considered a comparative study of the Arabic and Kurdish dialects, by selecting six famous poets from the literature of literature, three of them from Arabic literature, and the other three from Kurdish literature, so the research is di

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Publication Date
Tue Dec 15 2020
Journal Name
Al-academy
Diversity of Temporal Workings in the Narrative of the Feature Film: عباس فاضل عبد
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  Time represented a significant element in building any film story, despite its inability to express itself, but by employing the rest of the elements of the cinematic mediator language to express it. Time factor is present and manifested in all the details of the picture, and the more important is its presence in the event narration process. The narration totally depends on temporal structure in which it appears, which makes time a dominating element in the development of the narrative shapes and patterns. The narrative propositions have come to take new workings that time streams appeared that manipulate the time structure, reversing it, stopping it or making it fluctuate between the three levels of time, or repeating it or make

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Publication Date
Tue Jun 30 2020
Journal Name
College Of Islamic Sciences
The position of women In Literary Literature Models of the Arabic and Kurdish literature
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This research deals with the topic (the position of women) in the literature literature, and the researcher cites a bouquet of woolen yarn, examples of verses and poems from this fine literature that looks at the woman with respect and appreciation. In their poems.
The research is a comparative search for Arab and Kurdish literature, by selecting six famous poets in the literature, three of them are from Arabic literature, and the other three are from Kurdish literature, and thus the research is divided into two subjects and six demands.
Finally, the researcher tried to set a brick that would be an entry point to find an indicative explanation and a suitable explanation that would break those symbols and signs that caused the exp

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Publication Date
Sun Jun 30 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Proposed model for the work of audit committees in the public sector and its interaction with the Federal Board of Supreme Audit to reduce the incidents of fraud
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This growing interest of the international scientific specialized commissions is due to the role that the audit committee can play, as one of companies’ governance tools, to increase the accuracy and transparency of the financial information disclosed by the companies, through its oversight role on the process of preparing financial reports, its supervision on the internal audit function within the companies, and supporting its independency, as well as coordinating the efforts between the internal control unites and the external auditor represented by the (Board of Supreme Audit) to clear the observations and irregularities in order to reduce the fraud cases.

This research was built on an applied sample of audit committee works

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Publication Date
Mon Feb 04 2019
Journal Name
Journal Of The College Of Education For Women
THE EFFECT OF AGE ON DEVEOPMENT OF CONCEPT OF MIND
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Educational of the mind is a weapon to a different knowledges which
benefit in ife and developed the mind in many field and practice him in a
regular form in a right thinking and practice sense on exactly recognizing and
conception things which is senses and regulating the memory and providing
with benefit information which fit to minded of person,the present research
aimed at answering the following two questions:
1-Does the concept of mind differ with age?
2-Does the recognition on function of mind developed with development of
age?
The research population consisted of the children in the primary schools
of Baghdad/center,and the students of the Education for woman
college/Baghdad university for the age

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Publication Date
Tue Dec 16 2008
Journal Name
Journal Of Planner And Development
Evaluation of the efficiency of the regional transport network of the district center of Mahmudiya
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The Study aims at evaluating the efficiency of the regional transportation net in Al-mahmoodiya Qadaa center. The bus station of the Qadaa center is suffering from heavy traffic jam, which is due to the ongoing movement of the adjacent provinces, particularly the small cities. They vary in the degree of their link by the regional transportation net that links the province with the centers of big cities. That affects the traffic flow of the civilians of these cities and their daily activities in hierarchical way To achieve the purpose of the study, a questionnaire has been constructed to collect data through selecting a random sample including the passengers who are coming to the bus station in Al-Mahmoodiya center to know the flo

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Publication Date
Tue Jun 18 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
supervisory authorities role in protection the financial system " conservatorship model: an applied research in Albaraka investment bank
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The conservatorship is a legal action to protect troubled banks from credit risk and bankruptcy risk that banks cannot hedge them .The Central Bank role has to protect the financial system from these risks by controlling and supervising. This research studied these risks and explained the role of The Central Bank. This research presented and analyzed the legal framework for supervision and the imposition of conservatorship bank to address the effects that have been achieved as a result of poor management and weak internal controls. Baraka Bank for Investment and Finance was a research sample to measure the financial ratios for the troubled bank, and analysis the results that led to put the conservatorship. The research depends on the hyp

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Publication Date
Sun Feb 25 2024
Journal Name
Baghdad Science Journal
An Improved Cuckoo Search Algorithm for Maximizing the Coverage Range of Wireless Sensor Networks
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The issue of increasing the range covered by a wireless sensor network with restricted sensors is addressed utilizing improved CS employing the PSO algorithm and opposition-based learning (ICS-PSO-OBL). At first, the iteration is carried out by updating the old solution dimension by dimension to achieve independent updating across the dimensions in the high-dimensional optimization problem. The PSO operator is then incorporated to lessen the preference random walk stage's imbalance between exploration and exploitation ability. Exceptional individuals are selected from the population using OBL to boost the chance of finding the optimal solution based on the fitness value. The ICS-PSO-OBL is used to maximize coverage in WSN by converting r

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