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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
Tue Jan 08 2019
Journal Name
Lubricants
Influence of Sample Mixing Techniques on Engine Oil Contamination Analysis by Infrared Spectroscopy
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For the most reliable and reproducible results for calibration or general testing purposes of two immiscible liquids, such as water in engine oil, good emulsification is vital. This study explores the impact of emulsion quality on the Fourier transform infrared (FT-IR) spectroscopy calibration standards for measuring water contamination in used or in-service engine oil, in an attempt to strengthen the specific guidelines of ASTM International standards for sample preparation. By using different emulsification techniques and readily available laboratory equipment, this work is an attempt to establish the ideal sample preparation technique for reliability, repeatability, and reproducibility for FT-IR analysis while still considering t

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Publication Date
Fri Mar 01 2024
Journal Name
Bahrain Medical Bulletin
Effect of Shotblocker on Venipuncture Pain among Blood Donors: A Randomized Controlled Trial
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ABSTRACT Background: Blood donation is process obtaining, analyzing, preparing, and preserving blood and its many components essential for life-saving that enhances health and lowers mortality rates. Despite the fact that giving blood is frequently demonstrated to be a voluntary service, certain studies highlight a number of factors that affect blood donations such as Gender, past donor experiences including syncopal reactions, venipuncture pain, anxiety, and donor satisfaction, all have an impact on the decision to donate blood.in addition, one of the main reasons donors reject to donate blood is pain associated with venipuncture. Aim: Evaluate the effectiveness of shotblocker on pain during venipuncture in adult blood donors compared to

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Publication Date
Tue Jan 01 2019
Journal Name
Optical And Quantum Electronics
Photocatalytic activity of anatase titanium dioxide nanostructures prepared by reactive magnetron sputtering technique
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Publication Date
Wed Sep 18 2024
Journal Name
International Journal Of Renewable Energy Development
Production of biodiesel by using CaO nano-catalyst synthesis from mango leaves extraction
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Development and population expansion have the lion's share of driving up the fuel cost. Biodiesel has considerable attention as a renewable, ecologically friendly and alternative fuel source. In this study, CaO nanocatalyst is produced from mango leaves as a catalysis for the transesterification of waste cooking oil (WCO) to biodiesel. The mango tree is a perennial plant, and its fruit holds significant economic worth due to its abundance of vitamins and minerals. This plant has a wide geographical range and its leaves can be utilized without any negative impact on its growth and yield. An analysis was conducted to determine the calcium content in the fallen leaves, revealing a significant quantity of calcium that holds potential fo

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Publication Date
Thu Feb 01 2024
Journal Name
Heliyon
Removal of amoxicillin from contaminated water using modified bentonite as a reactive material
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This study concerns the removal of a trihydrate antibiotic (Amoxicillin) from synthetically contaminated water by adsorption on modified bentonite. The bentonite was modified using hexadecyl trimethyl ammonium bromide (HTAB), which turned it from a hydrophilic to a hydrophobic material. The effects of different parameters were studied in batch experiments. These parameters were contact time, solution pH, agitation speed, initial concentration (C0) of the contaminant, and adsorbent dosage. Maximum removal of amoxicillin (93 %) was achieved at contact time = 240 min, pH = 10, agitation speed = 200 rpm, initial concentration = 30 ppm, and adsorbent dosage = 3 g bentonite per 1L of pollutant solution. The characterization of the adsorbent, modi

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Publication Date
Thu Sep 01 2016
Journal Name
Applied Thermal Engineering
Solidification of a PCM with nanoparticles in triplex-tube thermal energy storage system
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Publication Date
Sun Jun 01 2025
Journal Name
Iranian Journal Of Microbiology
Prevalence of Helicobacter pylori infection among dyspeptic patients attending Baghdad medical city complex
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Background and Objectives: Dyspepsia is a disorder characterized by difficulty in digestion and represents a major health concern. Therefore, it is crucial to identify functional dyspepsia linked to Helicobacter pylori (H. pylori). This research aimed to determine the prevalence of H. pylori among patients with dyspepsia and to examine the potential risk factors associated with the infection. Materials and Methods: From August 14th to September 21st, 2024, a total of 105 patients with dyspepsia, who attended the Central Laboratory of Baghdad Medical City Complex (Iraq), were enrolled in this study. Data on nonsteroidal anti-inflam- matory drugs (NSAIDs), smoking, family history, fasting habits and frequent fast food consumption wer

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Publication Date
Tue Dec 19 2023
Journal Name
Journal Of Information Systems Engineering And Management
Corporate Governance Towards Sustainability Performance Quality: A Case of Listed Firms in Malaysia
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The sustainable development according to the United Nation, listed firms throughout globally now routinely provide sustainability data. However, there is not enough information on Sustainability Performance Quality (SPQ) in the majority of emerging economies, including Malaysia. This study looks at how the SPQ of the top 100 Malaysian-listed businesses is affected by factors as connected with corporate governance (e.g., board meeting, board size, and board ethnic diversity). Utilizing 500 firm-year data, a longitudinal sample of 500 nonfinancial firms on the Bursa Malaysia for 2015-2019 is employed in this study. The findings from the analysis using the panel regression demonstrated that: ethnic diversity and board siz

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Publication Date
Sun Jan 01 2023
Journal Name
Technologies And Materials For Renewable Energy, Environment, And Sustainability: Tmrees23fr
Effect of gold nanoparticles synthesis by plasma jet scheme on normal cell lines
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New evidence on nanotechnology has shown interest in the creation and assessment of nanoparticles for cancer treatment. Worldwide, a wide range of tumor-targeted approaches are being developed to reduce side effects and boost the efficacy of cancer therapy. One strategy that shows promise is the use of metallic nanoparticles to increase the radio sensitization of the cancer cells while reducing or maintaining the normal tissue complication probability during radiation therapy. In this study, atmospheric plasma was created using argon gas to create Au NPs using the plasma jet scheme, and their ability to induce apoptosis as an anticancer mechanism was tested. Aqueous gold tetrachloride salts (HAuCl4·3H2O) ere used to produce gold nanopartic

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Publication Date
Sat Aug 17 2024
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Analysis of Follicular Fluid Fatty Acids in Iraqi Women Undergoing Intracytoplasmic Sperm Injection
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Background: Oocytes are susceptible to alterations in the various fatty acid contents of follicular fluid (FF), which may influence maturation and embryogenesis. Different fatty acids exert various effects on intracytoplasmic sperm injection (ICSI), which needs further studies to uncover the involved mechanisms. Objectives: To assess FF fatty acids in women undergoing ICSI and to correlate them with ICSI parameters, namely the total count of aspirated oocytes, oocyte maturation rate, fertilization rate and percentage of good-quality embryos. Methods: Fifty women undergoing ICSI were enrolled in this cross-sectional study. FF samples were collected during oocyte retrieval and were analyzed for fatty acids using gas chromatography. Fa

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