في هذا البحث نحاول تسليط الضوء على إحدى طرائق تقدير المعلمات الهيكلية لنماذج المعادلات الآنية الخطية والتي تزودنا بتقديرات متسقة تختلف أحيانا عن تلك التي نحصل عليها من أساليب الطرائق التقليدية الأخرى وفق الصيغة العامة لمقدرات K-CLASS. وهذه الطريقة تعرف بطريقة الإمكان الأعظم محدودة المعلومات" LIML" أو طريقة نسبة التباين الصغرى" LVR" والتي تمثل حسب الصيغة (14.2) الوجه الآخر لطريقة الLIML والتي تشتهر في تقدير معلمات معادل

يعتبر التلوث احد المشكلات المهمة التي تواجه البشرية في الوقت الحاضر نتيجة للنشاط الإنساني المتزايد في مجالات الحياة المختلفة وتوجد أنواع مختلفة من اشكال التلوث، ويعتبر تلوث الهواء احد مظاهر التلوث خطورة، لذلك اجريت بحثا باستعمال انموذج الانحدار اللوجستي حيث يعتبر من النماذج الكفؤة والملائمة في عملية تحليل البيانات الوصفية ثنائية الاستجابة، وانموذج بروبت الذي يشبه أنموذج اللوجستي الثنائي في طبيعة ا

The Financial authority is considered as one of  the most of benefited parts from financial statements  which depends on it in process of accounting  in taxes as basis to determine The Tax Base , but no confidence from financial authority part in objectivity of income financial information in them for many of limited companies led to no dependence on them to specify taxation contain & dependence on yearly regulations that issued them. To enhance the confidence of financial authority to these lists must meet its requirements, because the menus Fulfill the requirements of the financial authority increases the confidence in these statements and therefore reliable in determining the tax base. So this research aims to speci

The importance of this research comes from the possibility of achieving positive interaction between accounting and tax through the interest in setting accounting standards and adapting them to local tax legislation, as the adoption of the application of the international standard (IAS 12) for income taxes helps to measure and determine the base for income tax and may lead to an increase in the tax outcome. Through the reliance of enterprises on many accounting bases, and that the tax administration in Iraq depends on the element of personal judgment in determining the tax base, which leads to lack of objectivity in determining the tax outcome, as the impact of the accounting standard (IAS 12) on the tax base and tax outcome is one of th

The woman is a entity that hard-to-reach inside here . Despite of her tenderness , she is an entity that preserves many secrets and may expose others she just know these secrets . She has an accurate observation of everything that surrounds of her so she is entrusted with the most important task in the life that care of the children , because here accuracy of the remark , ability to tolerance it is really half of the society and its foundation , from this point of view we find it important to study her poet and what is expressing of her feelings . The researcher chose two consecutive and overlapping times which is complement each of other in many aspects - the Abbasid and the Andalusian era . I

حاولنا, في هذا البحث القيام بعمل مراجعة نقدية وتقييم للثلث الأول من الترجمة العربية لرواية بيت الارواح والتي تعد اول عمل روائي ومن الروائع الادبية للكاتبة التشيلية المعاصرة إيزابيل أليندي, تكفلت دار النشر بلازا يانيس بنشر هذا العمل عام (1982) وترجمه الطبيب والسياسي السوري سامي الجندي. وتكفلت دار الجندي للنشر (1998) بنشر ترجمة الرواية.

This study showed the basic features of corporate tax in Iraq by showing what was in the Income Tax Law in force .The study aims of this to indicate the role of tax corprates in tax revenue and then the possibility of strengthening the revenue of this tax as an important source of local funding sources in the form that is with him reduce dependence on oil revenues to finance the general budget in Iraq, the risks and the study found a number of conclusions from the most important: that the corporate tax comes in the introduction to the components of the income tax structure in terms of relative importance and formed a revenue source of prime The gross proceeds of the income tax in Iraq, where it contributed to more than a quarter of that