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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
Wed Dec 12 2018
Journal Name
Iop Conference Series: Materials Science And Engineering
Extraction of Essential Oil from Iraqi Eucalyptus Camadulensis Leaves by Water Distillation Methods
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The extraction of Eucalyptus oil from Iraqi Eucalyptus Camadulensis leaves was studded using water distillation methods. The amount of Eucalyptus oil has been determined in a variety of extraction temperature and agitation speed. The effect of water to Eucalyptus leaves (solvent to solid) ratio and particle size of Eucalyptus leaves has been studied in order to evaluate the amount of Eucalyptus oil. The optimum experimental condition for the Eucalyptus oil extraction was established as follows: 100 C extraction temperature, 200 rpm agitation speed; 0.5 cm leave particle size and 6: 1 ml: g amount of water to eucalyptus leaves Ratio.

Publication Date
Thu Feb 13 2020
Journal Name
Thesis
IMPLICATION OF GEOMECHANICAL EVALUATION ON TIGHT RESERVOIR DEVELOPMENT / SADI RESERVOIR HALFAYA OIL FIELD
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IMPLICATION OF GEOMECHANICAL EVALUATION ON TIGHT RESERVOIR DEVELOPMENT / SADI RESERVOIR HALFAYA OIL FIELD

Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Civil Engineering Research
Distribution Factor of Curved I-Girder Bridges under Iraqi Standard Bridge Live Loads
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Publication Date
Sun Dec 29 2019
Journal Name
Iraqi Journal Of Science
Antibacterial activity of Some mouthwash Solutions against Staphylococcus lentus Isolated from Mouth Infections
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A total of nine swab samples were collected from inflamed teeth and gingiva of human’soral cavity from a dentist clinic in Baghdad. All specimens were cultured in Mitis Salivarius agar medium and the isolated bacterial pure colonies werethen identified by using VITEK2. Three samples were diagnosed and identified as Staphylococcus lentus. One of the three isolates which showed a distinctive heavy growth on the media was selected for further analysis in this study. Paper disk diffusion method was used to detect the antibacterial activityof three of mouthwash solutions (Zak, Colgate and Listerine). The results showed that “Colgate” was the most active solution with antibacterial activity compared with the other two s

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Publication Date
Sat Mar 21 2020
Journal Name
Journal Of Engineering
Development of Iraqi license plate recognition system based on Canny edge detection method
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In recent years, there has been expanding development in the vehicular part and the number of vehicles moving on the road in all the sections of the country. Vehicle number plate identification based on image processing is a dynamic area of this work; this technique is used for security purposes such as tracking of stolen cars and access control to restricted areas. The License Plate Recognition System (LPRS) exploits a digital camera to capture vehicle plate numbers is used as input to the proposed recognition system. Basically, the developing system is consist of three phases, vehicle license plate localization, character segmentation, and character recognition, the License Plate (LP) detection is presented using canny Edge detection algo

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Publication Date
Mon Sep 08 2025
Journal Name
Expert Review Of Pharmacoeconomics & Outcomes Research
A comprehensive measurement of hemophilia economic burden in Iraq: a field-based study
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Publication Date
Thu Jan 01 2026
Journal Name
South African Journal Of Chemical Engineering
Photoelectrocatalytic degradation of tetracycline by a novel Gr /Ni-Sb-SnO2 photo-anode
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Publication Date
Fri Jul 12 2019
Journal Name
International Journal Of Research In Pharmaceutical Sciences
Uranium concentration variation dependency on gender correlated with age of bladder cancer patient
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Human health was and still the most important problem and objective of all most researches. Finding out what causes in the decadence of healthiness of Iraqi population is our tendency in the present work, Uranium causing cancer that is affected by a correlation between age and gender of bladder cancer patients is studied in the present work. Mean of Uranium concentration (Uc) decreased with increasing age for all age group without dependency on gender. While, there is a wide dispersion in Mean Uc excretion between males and females, due to the effect of correlated gender with age, where female Mean Uc is maximum at age 50-69 year (2.355 µg/L), and it's higher than male Mean Uc (2.022 µg/L) in this age stage because of menopause, a

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Publication Date
Sat Jul 17 2021
Journal Name
International Journal Of Research In Social Sciences And Humanities
Reconstruction of Female Identity Through Unattainable Beauty Standards in Zadie Smith's White Teeth
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Reconstruction of female identity is one of the important issues in modern times. The majority of the females who descent from the countries of the third world confront lots of problems because of their race and gender. Black females or colored skin females because of the oppression of the white society upon them, try hard to cope with society in order to get some relief and feel that they are part of this cruel white society. One of the solutions for these black females is to reconstruct their identity by mimicry to the English beauty standards. Zadie Smith is a postcolonial author. She deals with third- world women and how they are treated in a minority and in a racist way. She strives to empower the subaltern black females who ha

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Publication Date
Tue Sep 10 2024
Journal Name
Frontiers In Health Informatics
Assessment of Some Bone Matrix Biochemical Parameters in Iraqi Postmenopausal Women with Osteoporosis
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Objectives: Osteoporosis (OP) is a systemic skeletal disorder characterized with bone mass loss and microstructure, resulting in fragility fractures. Continued secretion of Osteopontin (OPN), osteonectin (ON), osteocalcin (OCN), Parathyroid hormone (PTH) and Ca+2 lead to bone remodeling disorders, followed by bone loss and osteoporosis (OP). The current study aims to investigate the biochemical proteins OPN, OCN, and ON in postmenopausal women with osteoporosis and determine whether we could use them as good indicators for OP diagnostics. Materials and Methods: Case- control study carried out between December 2022 and July 2023. OP disease was confirmed among 108 Iraqi postmenopausal women randomly selected from different Iraqi hospitals, B

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