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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
Mon Dec 31 2012
Journal Name
Al-khwarizmi Engineering Journal
Field Programmable Gate Array (FPGA) Model of Intelligent Traffic Light System with Saving Power
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In this paper, a FPGA model of intelligent traffic light system with power saving was built. The intelligent traffic light system consists of sensors placed on the side's ends of the intersection to sense the presence or absence of vehicles. This system reduces the waiting time when the traffic light is red, through the transition from traffic light state to the other state, when the first state spends a lot of time, because there are no more vehicles. The proposed system is built using VHDL, simulated using Xilinx ISE 9.2i package, and implemented using Spartan-3A XC3S700A FPGA kit. Implementation and Simulation behavioral model results show that the proposed intelligent traffic light system model satisfies the specified operational req

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Publication Date
Fri May 20 2022
Journal Name
Al-kindy College Medical Journal
Potential Influence of Parasitic Diseases as Protective Agents from Infection with Pandemic COVID-19
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Parasitic diseases can affect infection with COVID-19 obviously, as protective agents, or by reducing severity of this viral infection. This current review mentions the common symptoms between human parasites and symptoms of COVID-19, and explains the mechanism actions of parasites, which may prevent or reduce severity of this viral infection. Pre-existing parasitic infections provide prohibition against pathogenicity of COVID-19, by altering the balance of gut microbiota that can vary the immune response to this virus infection.  

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Publication Date
Fri Jun 03 2022
Journal Name
Military Medical Science Letters
COVID-19 AMONG A SAMPLE OF IRAQI PATIENTS WITH RHEUMATIC DISEASES: A MULTICENTER STUDY
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Publication Date
Fri Jan 01 2021
Journal Name
Poll Res.
ADSORPTION ABILITY STUDY OF YELLOW (W6GS) DYE FROM AQUEOUS SOLUTION BY IRAQI SILICEOUS ROCKS
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Removing of terasil yellow (W-6GS) dye it was studied by using Iraqi Siliceous Rocks Powder (SRP). The study included adsorption isotherms and some effects: temperature, salty medium and the acidity the study that the adsorption isotherms obeys to Temkin equation more than other equations the results showed that the adsorption increased with increasing temperature (Endothermic process. Based on the results, thermodynamic functions (˜H, ˜G, ˜S) were estimated. The amount of adsorbent on the surface increasing with increasing the acidity solution. The kinetics study of the adsorption treated according (Lagergren equation). The kinetic data of experiments properly correlated with the first order kinetic equation.

Publication Date
Mon Sep 23 2019
Journal Name
Civil Engineering Journal
Energy Absorption Evaluation of CFRP-Strengthened Two-Spans Reinforced Concrete Beams under Pure Torsion
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For more than a decade, externally bonded carbon fiber reinforced polymer (CFRP) composites successfully utilized in retrofitting reinforced concrete structural elements. The function of CFRP reinforcement in increasing the ductility of reinforced concrete (RC) beam is essential in such members. Flexural and shear behaviors, ductility, and confinement were the main studied properties that used the CFRP as a strengthening material. However, limited attention has been paid to investigate the energy absorption of torsion strengthening of concrete members, especially two-span concrete beams. Hence, the target of this work is to investigate the effectiveness of CFRP-strengthening technique with regard to energy absorption of two-span RC

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Publication Date
Mon Dec 01 2025
Journal Name
Results In Engineering
Experimental investigation of a solar HDH desalination unit with Pottery tubes in babylon province
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The Humidification-Dehumidification (HDH) desalination technique offers a viable solution for providing freshwater to populations in water-scarce, remote areas. This study experimentally investigates a novel humidifying method by cross airflow over water-wetted pottery tubes, which function as a humidifier, incorporating a thermoelectric cooler to condense water vapor for freshwater production. To optimize freshwater production and thermal efficiency, meticulous design of these components and appropriate operational parameters are selected. Experiments were performed in three environments with differing temperatures and relative humidity levels, while air velocity varied from 1.02 to 1.89 m/s, and thermoelectric cooler voltage ranged from 6

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Publication Date
Sun Mar 17 2019
Journal Name
Baghdad Science Journal
Enhancement of Hydrothermally Co3O4 Thin Films as H2S Gas Sensor by Loading Yttrium Element
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The gas sensing properties of Co3O4 and Co3O4:Y nano structures were investigated. The films were synthesized using the hydrothermal method on a seeded layer. The XRD, SEM analysis and gas sensing properties were investigated for Co3O4 and Co3O4:Y thin films. XRD analysis shows that all films are polycrystalline in nature, having a cubic structure, and the crystallite size is (11.7)nm for cobalt oxide and (9.3)nm for the Co3O4:10%Y. The SEM analysis of thin films obviously indicates that Co3O4 possesses a nanosphere-like structure and a flower-like structure for Co3O4:Y.

The sen

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Publication Date
Sat Jan 25 2025
Journal Name
Indonesian Journal Of Chemistry
Synthesis of CuO Nanoparticles from Copper(II) Schiff Base Complex: Evaluation via Thermal Decomposition
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Copper oxide (CuO) nanoparticles were synthesized through the thermal decomposition of a copper(II) Schiff-base complex. The complex was formed by reacting cupric acetate with a Schiff base in a 2:1 metal-to-ligand ratio. The Schiff base itself was synthesized via the condensation of benzidine and 2-hydroxybenzaldehyde in the presence of glacial acetic acid. This newly synthesized symmetric Schiff base served as the ligand for the Cu(II) metal ion complex. The ligand and its complex were characterized using several spectroscopic methods, including FTIR, UV-vis, 1H-NMR, 13C-NMR, CHNS, and AAS, along with TGA, molar conductivity and magnetic susceptibility measurements. The CuO nanoparticles were produced by thermally decomposing the

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Publication Date
Fri Apr 29 2022
Journal Name
Iraqi Journal Of Agricultural Sciences
EFFECT OF SUPPLEMENTARY IRRIGATION SYSTEM ON WHEAT PRODUCTION EFFICIENCY USING A STOCHASTIC FRONTIER ANALYSIS
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This study was aimed to director wheat production's technical efficiency grown under two irrigation systems(fixed and pivot sprinkler irrigation systems)using random border analysis.Samples were collected randomly from267farmers from Salah Al-Din Governorate/Iraq.The samples were divided into two groups;187farmers used a pivot sprinkler irrigation system with three categories of possession(80,60and120dunums),while the other group used a fixed sprinkler irrigation system with four categories of possession(40,30,20and10dunums).Transcendent production function was used to study the effect of production factors on wheat yield. The results indicated that the mechanization work and the amount of added irrigation water increased by 1% whil

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Publication Date
Sat Jan 25 2025
Journal Name
Indonesian Journal Of Chemistry
Synthesis of CuO Nanoparticles from Copper(II) Schiff Base Complex: Evaluation via Thermal Decomposition
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Copper oxide (CuO) nanoparticles were synthesized through the thermal decomposition of a copper(II) Schiff-base complex. The complex was formed by reacting cupric acetate with a Schiff base in a 2:1 metal-to-ligand ratio. The Schiff base itself was synthesized via the condensation of benzidine and 2-hydroxybenzaldehyde in the presence of glacial acetic acid. This newly synthesized symmetric Schiff base served as the ligand for the Cu(II) metal ion complex. The ligand and its complex were characterized using several spectroscopic methods, including FTIR, UV-vis, 1H-NMR, 13C-NMR, CHNS, and AAS, along with TGA, molar conductivity and magnetic susceptibility measurements. The CuO nanoparticles were produced by thermally decomposing the

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