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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
Sun Sep 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Effect of Thyroid Hormone Abnormalities on Hemoglobin A1c in Hemodialysis Patients Taking Erythropoietin
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Background: Hemoglobin A1c (HbA1c) is a widely used test for glycemic control. It is done for chronic kidney disease (CKD) patients. Renal disease is accompanied by thyroid abnormalities, which affect HbA1c, especially in those taking erythropoiesis-stimulating agents (ESAs). We aimed to find the effect of thyroid dysfunction on HbA1c in hemodialysis patients taking ESAs and those who do not. Materials and Method: Fifty six patients were included in this study, which was done between September 2017 and June 2018, in Baghdad Teaching Hospital. Thyroid stimulating hormone, free T3, free T4 and HbA1c measurements were done. The patients were divided into 2 groups; those who took ESAs and those who did not, then they were subdivided into those

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Publication Date
Tue Jun 30 2009
Journal Name
Al-kindy College Medical Journal
Bloody Diarrhoea anl0ng Children under five years of Age in Tikirit Teaching Hospital
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ObjectiveIs to study the causes of bloody diarrhea in in (50)cases (37%) , Shigella spp in (25) cases (18% and
children under five years of age and to clarify their relations Campylobacter jejuni Icases only (0.75%)
to the type offood and mothers educational level ConciusionBloody diarrehea is common in children under
methods Ahospital based study was carried out at tikreet 5years age who were admitted to Tikreet Teaching Hospital
teaching Hospital in Tikreet city on 133 children who were in Tikreet city , There is astrong positive relationship
admitted to the hospital with bloody diarrehea their ages between the occurrence of bloody diarrehea and the type of
range between one month -5years. The period study is from foo

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Publication Date
Mon Mar 01 2021
Journal Name
Al-khwarizmi Engineering Journal
Adsorption of Indigo Carmen Dye by Using Corn Leaves as Natural Adsorbent Material
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In this paper, the ability of using corn leaves as low-cost natural biowaste adsorbent material for the removal of Indigo Carmen (IC) dye was studied. Batch mode system was used to study several parameters such as, contact time (4 days), concentration of dye (10-50) ppm, adsorbent dosage (0.05-0.25) gram, pH (2-12) and temperature (30-60) oC. The corn leaf was characterized by Fourier-transform infrared spectroscopy device before and after the adsorption process of the IC dye and scanning electron microscope device was used to find the morphology of the adsorbent material. The experimental data was imputing with several isotherms where it fits with Freundlich (R2 = 0.9

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Publication Date
Sun Nov 01 2015
Journal Name
Journal Of Engineering
Treatment of Wastewater Contaminated with Pesticide (Alachlor) by Solar Enhanced Advanced Oxidation Processes
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The degradation performance of aqueous solution of pesticide Alachlor has been studied at solar pilot scale plant in two photocatalytic systems: homogeneous photocatalysis by photo-Fenton and heterogeneous photocatalysis with titanium dioxide. The pilot scale system included of compound parabolic collectors specially designed for solar photocatalytic applications, and installed at University of Baghdad, Department of Environmental Engineering back yard. The influence of different concentrations, H2O2 (200-2400 mg/l), Fe+2(5- 30 mg/l) and TiO2 (100-500 mg/l) and their relationship with the degradation efficiency were studied.

      The COD removal efficienc

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Publication Date
Wed Mar 30 2011
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
ESTIMATION OF MASS TRANSFER COEFFICIENTS IN A PACKED DISTILLATION COLUMN USING BATCH MODE
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This research adopts the estimation of mass transfer coefficient in batch packed bed distillation column as function of physical properties, liquid to vapour molar rates ratio (L / V), relative volatility (α), ratio of vapour and liquid diffusivities (DV / DL), ratio of vapour and liquid densities (ρV / ρL), ratio of vapour and liquid viscosities (μV/ μL).
The experiments are done using binary systems, (Ethanol Water), (Methanol Water), (Methanol Ethanol), (Benzene Hexane), (Benzene Toluene). Statistical program (multiple regression analysis) is used for estimating the overall mass transfer coefficient of vapour and liquid phases (KOV and KOL) in a correlation which represented the data fairly well.

KOV = 3.3 * 10-10

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Publication Date
Tue Mar 27 2012
Journal Name
Bmc Blood Disorders
Molecular characterization of glucose-6-phosphate dehydrogenase deficient variants in Baghdad city - Iraq
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Abstract<sec><title>Background

Although G6PD deficiency is the most common genetically determined blood disorder among Iraqis, its molecular basis has only recently been studied among the Kurds in North Iraq, while studies focusing on Arabs in other parts of Iraq are still absent.

Methods

A total of 1810 apparently healthy adult male blood donors were randomly recruited from the national blood transfusion center in Baghdad. They were classified into G6PD deficient and non-deficient individuals based on the results of methemoglobin reduction test (MHRT), with confirmation of deficiency by subsequent enzyme assays. DNA from defi

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Scopus (21)
Crossref (16)
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Publication Date
Wed Jun 18 2014
Journal Name
Desalination And Water Treatment
Removal of zinc from contaminated groundwater by zero-valent iron permeable reactive barrier
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Publication Date
Mon Jun 30 2014
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Kinetic of Alkaloids Extraction from Plant by Batch Pertraction in Rotating Discs Contactor
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A liquid membrane process of Alkaloids extraction from Datura Innoxia solution was studied applying pertraction process in rotating discs contactor (RDC). Decane as a liquid membrane and dilute sulphuric acid as stripping solution were used. The effect of the fundamental parameters influencing the transport process, eg type of solvent used, effect of disks speed, amount of liquid membrane and effect of pH for feed and strip solution. The transport of alkaloids was analysed on the basis of kinetic laws of two consecutive irreversible first order reactions. Thus, the kinetic parameters (k1, k1,, tmax, and) for the transport of alkaloids were determined. The effect of organic membrane type on percentage of Alkaloids transport was found to be i

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Remediation of Groundwater Contaminated with Copper Ions by Waste Foundry Sand Permeable Barrier
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The permeable reactive barrier (PRB) is one of the promising innovative in situ groundwater remediation technologies, in removing of copper from a contaminated shallow aquifer. The 1:1- mixture of waste foundry sand (WFS) and Kerbala’s sand (KS) was used for PRB. The WFS was represented the reactivity material while KS used to increase the permeability of PRB only. However, Fourier-transform infrared (FTIR) analysis proved that the carboxylic and alkyl halides groups are responsible for the sorption of copper onto WFS. Batch tests have been performed to characterize the equilibrium sorption properties of the (WFS+KS) mix in copper- containing aqueous
solutions. The sorption data for Cu+2 ions, obtained by batch experiments, have be

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Publication Date
Tue Sep 01 2020
Journal Name
Journal Of Engineering
Buckling Behavior of Aluminum Alloy Thin-Walled Beam with Holes under Compression Loading
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Thin-walled members are increasingly used in structural applications, especially in light structures like in constructions and aircraft structures because of their high strength-to-weight ratio. Perforations are often made on these structures for reducing weight and to facilitate the services and maintenance works like in aircraft wing ribs. This type of structures suffers from buckling phenomena due to its dimensions, and this suffering increases with the presence of holes in it. This study investigated experimentally and numerically the buckling behavior of aluminum alloy 6061-O thin-walled lipped channel beam with specific holes subjected to compression load. A nonlinear finite elements analysis was used to obtain the

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