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Obstacles to the adoption of business commercial books to determine taxable income and ways to address them: An applied research at The General Commission for Taxes
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The research aims to shed light on the obstacles that hinder the use of taxpayers' commercial books covered by provisions of the amended commercial book-keeping system No. 2 of 1985 and ways to address these obstacles. On this basis, the main null hypothesis was formulated that there is no statistically significant relationship between the obstacles to the adoption of the commercial books and taxable income.

The research data were collected on the base of three applied case studies of registered taxpayers in the General Commission of Taxes, GCT, together with the use of a questionnaire distributed to a sample of taxpayers ( companies ). The collected data were analyzed, the result  were presented  and the hypothesis was tested using the Statistical Package for the Social Sciences, SPSS.

The research results led to rejecting the research main null hypothesis and accepting the alternative hypothesis that there is a statistically significant relationship between the adoption of the obstacles and the taxable income. The search also reached a number of important conclusions that the tax authority does not rely on the taxpayers' commercial books , despite their objective and formal conditions  , and it adopted  annual controls in determining their taxable incomes in an inaccurate and  subjective manner  that makes taxpayers do not care any importance to their commercial books.

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Publication Date
Thu Dec 30 2021
Journal Name
Al-kindy College Medical Journal
Clinical Analysis of Four Maternity Deaths in Iraq by COVID-19
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This study aims to identify maternal death cases caused by Coronavirus infection 2019 pneumonia, including disease progression, fetal consequences, and the fatality cause.

Patients and methodology: A retrospective case collection of Iraqi pregnant women in their second and third trimesters diagnosed with COVID-19 pneumonia and died due to it.

The four cases were all of a young age, had a brief complaint period, and had no comorbidities. Fever, dyspnea, and fatigue were the most common symptoms. Hypoxia was present in all cases and was the cause of mortality in three cases, with thromboembolism being a potential cause in the fourth. Prelabour membrane breakup, fetal growth restriction, and fetal death are al

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Publication Date
Sun Oct 01 2017
Journal Name
International Journal Of Science And Research (ij
Simulation of Chlorine Decay in Al-Gukook WaterDistribution Networks Using EPANET
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The approach of the research is to simulate residual chlorine decay through potable water distribution networks of Gukookcity. EPANET software was used for estimating and predicting chlorine concentration at different water network points . Data requiredas program inputs (pipe properties) were taken from the Baghdad Municipality, factors that affect residual chlorine concentrationincluding (pH ,Temperature, pressure ,flow rate) were measured .Twenty five samples were tested from November 2016 to July 2017.The residual chlorine values varied between ( 0.2-2mg/L) , and pH values varied between (7.6 -8.2) and the pressure was very weak inthis region. Statistical analyses were used to evaluated errors. The calculated concentrations by the calib

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Publication Date
Tue Mar 31 2015
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Reduction of Sulfur Compounds from Petroleum Fraction Using Oxidation-Adsorption Technique
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Oxidation of sulfur compounds in fuel followed by an adsorption process were studied using two modes of operation, batch mode and continuous mode (fixed bed). In batch experiment oxidation process of kerosene with sulfur content 2360 ppm was achieved to study the effect of amount of hydrogen peroxide(2.5, 4, 6 and 10) ml at different temperature(40, 60 and 70)°C. Also the effect of amount acetic acid was studied  at the optimal conditions of the oxidation step(4ml H2O2 and 60 °C).Besides, the role of acetic acid different temperatures(40, 60, 70) °C and 4ml H2O2, effect of reaction time(5, 30, 60, 120, 300) minutes at temperatures(40,60) °C, 4ml H2O2 and 1 mlHAC)&

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Publication Date
Thu Jan 30 2014
Journal Name
Al-kindy College Medical Journal
Microbiology of active chronic otitis media: in comparison with abroad studies
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Background: Chronic otitis media (COM) of mucosal or squamous type is a common problem in otolaryngology practice, the active form of COM is characterized by discharge of pus and is treated by antibiotics to start with, the appropriate antibiotic should be prescribed to avoid antibiotic abuse and guarantee good outcome. Objectives:The objective of this study is to identify the causative organisms of active chronic active otitis media both (mucosal, squamous) type and test their sensitivity to various anti- microbial agents &compare with abroad studies.Methods:A prospective study was done on eighty patients, different ages and sexes were taken and carful history and examination was done, examination under microscope was done with carf

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Publication Date
Wed Feb 17 2016
Journal Name
International Journal Of Computer Applications
Aerodynamic Characteristics of CLARK-Y Smoothed Inverted Wing with Ground Effects
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A two-dimensional computational study had been performed regarding aerodynamic forces and pressures affecting a cambered inverted airfoil, CLARK-Y smoothed with ground effects by solving the Reynolds-averaged Navier-Stokes equations, using the commercial software COMSOL Multiphysics 5.0 solver. Turbulence effects are modeled using the Menter shear-stress transport (SST) two-equation model. The negative lift (down-force), drag forces and pressures surface were predicted through the simulation of wings over inverted wings in different parameters namely; varying incidences i.e. angles of attack of the airfoils, varying the ride hide from the ground covering various force regions, two-dimensional cross-section of the inverted front wings to be

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Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Nonlinear Analysis on Torsional Strengthening Of Rc Beams Using Cfrp Laminates
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This research is devoted to investigate the behavior and performance of reinforced concrete beams strengthened with externally bonded Carbon Fiber Reinforced Polymer (CFRP) laminates under the effect of torsion. In this study a theoretical analysis has been conducted using finite element code ANSYS. Six previously tested beams are used to investigate reinforced concrete beams behavior
under torsion, two of them are solid and the rest are box-section beams. Also, two beams are without CFRP reinforcement, which are used as control beams for the strengthened one, and the other four beams are strengthened with CFRP laminates with different number of layers and spacing. Numerical investigation is conducted on these beams, and comparisons b

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Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
Fabrication of Carbon Nanotube Reinforced Al2O3/Cr2O3 Nanocomposites by Coprecipitation Process
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In this research, the effect of multi-walled carbon nanotubes (MWCNTs) on the alumina/chromia (Al2O3/Cr2O3) nanocomposites has been investigated. Al2O3/Cr2O3-MWCNTs nanocomposites with variable contents of Cr2O3 and MWCNTs were fabricated using coprecipitation process and followed by spark plasma sintering. XRD analysis revealed a good crystallinity of sintered nanocomposites samples and there was only one phase presence of Al2O3-Cr2O3 solid solution. Density, Vickers microhardness, fracture toughness and fracture strength have been measured in the sintered samples. The results show tha

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Publication Date
Mon Jan 18 2016
Journal Name
Publications Of The Astronomical Society Of The Pacific
Extreme Contrast Ratio Imaging of Sirius with a Charge Injection Device
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Publication Date
Mon Oct 01 2012
Journal Name
Iraqi Journal Of Physics
Nanostructural study of Ti-Ni binary alloy prepared by mechanical alloying
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In the present study, a powder mixture of elements Ti and Ni was mechanically alloyed in a high energy ball mill. Microstructure of the nanosized amorphous milled product in different stages of milling has been characterized by X- ray diffraction, scanning electron microscopy and differential thermal analysis. We found that time of mechanical alloying is more significant to convert all crystalline structure to the amorphous phase. Nanocrystalline phase was achieved as a result of the mechanical alloying process. The results also indicates that the phase transformation and the grain size occurs in these alloys are controlled by ball milling time

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Publication Date
Tue Jan 17 2023
Journal Name
Karbala International Journal Of Modern Science
Biofunctionalization of polyetheretherketone implant material by bone-forming peptide-2 immobilization
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Polyetheretherketone (PEEK) has favorable biomechanical properties to be used as an implant material. Unfortunately, it is hydrophobic and does not promote cellular adhesion, which could result in poor integration with bone tissue. Bio-functionalization of PEEK surface with osteogenic peptides derived from bone extracellular matrix proteins is an exciting approach to encourage bone formation around the implant. In the current study, bone-forming peptide-2 was immobilized on PEEK surface using two different methods, using dopamine and a diglycidyl ether as conjugate compounds, respectively. Peptide quantification test revealed that the two strategies resulted in the most amount of peptides were attached with 0.5 mM concentration and no furth

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