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

Abstract:

 This research aims to compare Bayesian Method and Full Maximum Likelihood to estimate hierarchical Poisson regression model.

The comparison was done by  simulation  using different sample sizes (n = 30, 60, 120) and different Frequencies (r = 1000, 5000) for the experiments as was the adoption of the  Mean Square Error to compare the preference estimation methods and then choose the best way to appreciate model and concluded that hierarchical Poisson regression model that has been appreciated Full Maximum Likelihood Full Maximum Likelihood  with sample size  (n = 30) is the best to represent the maternal mortality data after it has been reliance value param

Background: The socioeconomic is important factor that effect in the severity and prevalence of most predominant and wide spread oral disease named dental caries, since this oral disease effects children, adolescents, adults and elderly peoples especially in developing countries as in Iraq.This survey was aimed to investigate the prevalence and severity of dental caries in relation to socioeconomic status. Materials and Methods: This oral health survey was conducted among primary and secondary school students aged 12 years old in Dewanyiah governorate in Iraq. The total sample composed of 804 (401 boys and 403 girls) selected randomly from different schools in Dewanyiah governorate. Diagnosis and recording of dental caries was assessed ac

Background: The symptoms of Parkinson's disease (PD) can lead to problems in movement and coordination that lead to difficulty in maintaining well oral cleaning which can then negatively affect dental status of those Patients. The aim of present study: To evaluate prosthetic status in relation to weight status and occupation by age and gender among Parkinson's disease Patients in Baghdad-Iraq. Methods: The sample consisted of 104 patients with Parkinson disease attended to the Neurosciences Hospital in Baghdad city / Iraq, aged 60-79 years Prosthetic Status was recorded according to WHO(1997). Weight status was recorded according to Trowbridge 1988 and occupation was recorded according to Erikson and Goldthorpe (1992) and Ganzeboom et al (

One of the functions of Al-Shanasheel was to cool the air, but they could not compete with the Evaporative coolers, As Al-Shanasheel were a sign of luxury and wealth in Arab societies and were only built in homes of wealthy families, they are more expensive than the evaporative coolers, depending on the level of the decoration and the sculpting used to create them aesthetically, where People replaced them with evaporative coolers for their low cost, and higher cooling efficiency. One of the reasons for the disappearance of Al-Shanasheel is the absence of the functional need for them, in exchange for the high cost of construction. The diminished role of Al-Shanasheel in the contemporary urban scene, although they are one of the most

Background: The present study aimed to assess the distribution, prevalence, severity of malocclusion in Baghdad governorate in relation to gender and residency Materials and Methods: A multi-stage stratified sampling technique was used in this investigation to make the sample a representative of target population. The sample consisted of 2700 (1349 males and 1351 females) intermediate school students aged 13 years representing 3% of the total target population. A questionnaire was used to determine the perception of occlusion and orthodontic treatment demand of the students and the assessment procedures for occlusal features by direct intraoral measurement using veriner and an instrument to measure the rotated and displaced teeth. Results a

Background: Autism spectrum disorder (ASD) is characterized by impairments in social interaction and communication, restricted patterns of behavior, and unusual sensory sensitivities. Saliva may provide an easily accessible sample for analysis. Some salivary constituents levels altered in adolescents with ASD including antioxidants . This study aimed to investigate salivary physicochemical characteristic in relation to oral health status among adolescent with ASD. Materials and methods: Two groups were included in this study: forty institutionalized autistic adolescents and forty apparently healthy school adolescents with age range (12-15 years old, only males) selected randomly from Baghdad. Each group subdivided into two groups according

The climate is one of the natural factors affecting agriculture, and the success of the cultivation of any agricultural crop depends on the nature of the prevailing climate in the area of its ​​cultivation. If the main elements of climate: temperature, rain and humidity, affect the various agricultural activities that can be practiced, and the stages of growth of agricultural crops and also determine the areas of spread. When the climatic requirements of any crop are well available, its cultivation is successful and comfortable. The research starts from the problem of spatial variation of date production spatially in the study area and the reason for choosing dates because of its economic importance, so the research will be based on

In this study the adsorption of cefixime on to selected Iraqi clay bentonite. The aim of this study is to search for selective active surface in adsorption of the drug and to act as physical antidotes in treatment of poisoning if the drug is taken in quantities higher than the recommended dosages. Quantitative estimation of the drug adsorption has been done by utilizing the technique of UV spectrophotometry in λmax (273) nm at different conditions of temperature (25, 37, 45) ˚C found the adsorption decrease with increase the temperature. Study of clay weight of bentonite (0.1-1.5) gm found the adsorption increase with increase of clay weight, study effect of pH (1.2, 3, 5, 7) on adsorption of bentonite found the optimum adsorption