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

Began the process of re-engineering processes in the private sector as a way to assist organizations in re-thinking how to run the business in order to improve production processes and reduce operational cost, to get to compete on a global level. That was a major restructuring by further evolution in the use of technology to support innovative operations.

 Entered the technology in all areas of life and different regulations, This led to use as a change in all aspects The companies achieved success and progress today through the use of resources so as to ensure the wishes of the customers and their needs, and the requirements of the market primarily, Which is reflected on the basis of building strate

Backgr ound: The transfer of the tibialis posterior tendon to the anterior aspect of the ankle not only replaces the function of the paralyzed muscles, but also removes the deforming force on the medial aspect of the foot. Objecti ves: In this study, we evaluated patients who underwent tibialis posterior tendon transfer for the treatment of foot drop, and comparison through interosseous membrane route versus anterior to lower tibia route of tibialis posterior tendon transfer, with evaluation of the results according to carayon criteria Methods: Nine patients with foot drop secondary to different causes treated with tibialis posterior tendon transfer from January 2011 to January 2012 were followed up for a mean of 12 months in Al Kindy Teach

Bac kground: The transfer of the tibialis posterior tendon to the anterior aspect
of the ankle not only replaces the function of the paralyzed muscles, but also
removes the deforming force on the medial aspect of the foot.
Objec t i ves : In this study, we evaluated patients who underwent tibialis
posterior tendon transfer for the treatment of foot drop, and comparison through
interosseous membrane route versus anterior to lower tibia route of tibialis
posterior tendon transfer, with evaluation of the results according to carayon
criteria
Methods: Nine patients with foot drop secondary to different causes treated with
tibialis posterior tendon transfer from January 2011 to January 2012 were
followed up for a

Background: Breast cancer is a highly heterogeneous disease globally. Trace elements such as copper and zinc have a role in many biochemical reactions as micro source, their metabolism is profoundly altered in neoplastic diseases especially breast cancer which is ranked as the first of female cancersObjective: The aim of the present study is to study the impact of body mass index and some trace elements in Iraqi women with breast cancer.Patients and methods: The group of the study consisted of 25 breast cancer patients; their age range was (25–65) years recruited from the Al-Kadhimia Teaching Hospital and 25 apparently healthy women age matched, over a period of 6 months from January 2015 until June 2015. After the diagnosis was m

Age and BMI may be used to diagnosis of thyroid autoimmune disease. One hundred Iraqi women with age ranged from 18 to 60 years participate in this research, 50 of them were hypothyroidism patients, 30 were hyperthyroidism patients and the other 20 were euthyroidism served as controls. Blood samples were collected from the studied subjects to determine thyroid profile [free triiodothyronine (FT3), free tetraiodothyronine (FT4) and thyroid stimulating hormone (TSH)], thyroid antibodies [anti-thyroid peroxidase (anti-TPO), anti-thyroglobulin (anti-Tg), and anti-thyroid stimulating hormone receptor (anti-TSHR)], and levels of vitamin D (vit D), calcium (Ca), and phosphorus (P) using different analysis techniques. When the effect of age

The advertisement is important in maximizing the resources of journalistic institutions. It helps them to perform their duties and also establishes their independence. However, this type of communication has often overlapped with other types of communication, including media and publicity.

Those in charge of the press bear responsibility in this regard, as some of them harness the advertisement for personal purposes; or detrimental to media content. Many communication authorities have drawn attention to the danger of confusing the concepts and levels of the three activities and have moved towards establishing rules to reduce overlap between them.

The aim of this research is to try to disengage the concept of advertising,

Abstract The present work aims to study the performance of reinforced compacted clay soil by sand columns stabilized with sodium silicate to obtain more solid columns than the surrounding soil. The experimental work was carried out by using a lab model to evaluate the performance of both the floating and end bearing sand columns. The results showed that the improvement ratio for the soil reinforced with sand columns stabilized with sodium silicate reached 390% for the type of floating columns and 438% for end bearing columns.

ان تصنيع رمال مطلية بأوكسيد الحديد من خلال ترسيب الجزيئات النانوية لذلك الاوكسيد على سطوح الرمال واستخدامها في الحاجز التفاعلي النفاذ لإزالة ايونات الكادميوم والنحاس من المياه الجوفية الملوثة الهدف الرئيسي للدراسة الحالية. تم توصيف بيانات الامتزاز نتيجة تفاعل المادة المازة مع المادة الممتزة قيد الدراسة بشكل جيد من خلال نموذج لانكمير والذي كان أفضل من نموذج فراندلش. لقد وجد ان اعلى قيم لقابلية الامتزاز با

Human relationships are shaped and affected by the place they live in. This article analyzes Lynn Nottage’s Sweat from the perspective of spatial theory, particularly using the theories of Yi-Fu Tuan and Doreen Massey, to explore the complex connection between place and human relationships. The article examines how Nottage presents the reciprocal effect between people and their setting. By examining the city, the factory, and the local community around it, the study shows how place serves as a dynamic force that shapes the characters’ identities and relationships rather than just serving as a background. While Massey’s concept of place as a product of social relations offers a framework to explore the tensions and solidarity that aris