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

This study deals with the role that social work profession plays in all its fields to reduce social extremismat home, or school or within society. The study aims to: examine the historical roots of social work in the Iraqi society, investigate the objectives of the developmental role of social work, review the theories of social extremism, its characteristics, and causes, and to analyze the developmental role of social work to limit social extremism. To meet the objectives of the study, a descriptive analytical approach has been adopted. It involves using the social sampling survey method, i.e., a questionnaire tool in the University of Baghdad community-College of Media. The sample was randomly selected to include (100) students from th

    In this work, animal bones with different shapes and sizes were used to study the characteristics of the ground penetrating Radar system wares reflected by these bones. These bones were buried underground in different depths and surrounding media. The resulting data showed that the detection of buried bones with the GPR technology is highly dependent upon the surrounding media that the bones were buried in. Humidity is the main source of signal loss in such application because humidity results in low signal-to-noise ratio which leads to inability to distinguish between the signal reflected by bones from that reflected by the dopes  in the media such as rock .

This study focused on the various forms of violence that aged people encounter in their late life, the significance of taking measures that enhance not only the welfare for aged people but also the influence of early stage of life and how the old age effects on people experience throughout their live. Further, the importance of raising the awareness among communities to the extent of seriousness of old age in order to teach children the right habits and traditions, which are faded away over time.  The researcher indicated that raising the avenues of collaboration among home members, social organization, and all governmental facilities will support and provide a good treatment for this group of people.

This work is focused on the design parameters and activity of artificial human finger for seven grips. At first, obtained the ideal kinematics of human fingers motion by analyzing the grips video which were recorded using a single digital camera recorder fitted on a tripod in sagital plane while the hand is moving. Special motion analysis software (Dartfish) the finger joint angles were studied using the video recording. Then the seven grips were modeled using static torque analysis, which calculates the amount of torque applied on the fingers joint grip depending on the results of the kinematic analysis. The last step of the work was to design the actuator (Muscle Wire) of artificial finger for the seven grips in a simple design approac

Tigris River is one of the main important surface water resources in Iraq. This necessitates continuous study of its quality . The present study is concerned with the characteristics and quality of Tigris water passing through in Baghdad city. (eight) samples were collected from the river in the area Grea't City. The study periods were carried over four season, which has been sampled once represent the every season. First sampling 12-11-2012 represent the autumn season The second sampling 20-1-2013 to represent the winter season. The third in 25-3- 2013 to represent the Springer season. The fourth during 29-5-2013 to represent the summer spring season. In order to specify the water quality, a group of physical and chemical analyses have bee

5-fluorouracil (5-FU) is a is Pyrimidine analogue widely used in the treatment of various malignancies It belongs to  the antimetabolites family that acts during the S-phase of the cell cycle thus it prevents DNA synthesis.N-acetylcysteine is nutritional complement acts as antioxidant.The purpose  of the current study is to investigate whether there is a protective  role  of N-acetylcystein against intestinal toxicity induced by 5-fluorouracil in albino rats.18 healthy adult rats were distributed into 3 groups of 6 rats for each. Group A as a control group.Group B injected with 5-FU (20 mgs dissolved in 2ml normal saline per kilogram body weight intraperitoneally for 7 successive days while Group C received N-acetylcy

This Study· is to investigate the Visceral LeishmaniEJ,sis among 8

susp<:;cted   infants and  young chUdren admitted  1o  AI-Khadhtmiya

Pediatric  Hospital   in Baghdad  between  January  1,2005 o August

31,2005  .For  each  patieni,   a  medical   history  was  obtained  and   a complete physical  examination  was  performed   by physicians  . The serums  of  the .suspected  c_es  were primarily diagnosed by using a new ,simple diagnostic method  bas.ed  on detecting antib9dies  against the  recombinant  K 39  

The current study aims to identify:The meta-motivation and Uniqueness seeking of the study sample. The correlated  relationship among them. The present study sample consists of (400) students from the colleges of engineering, University of Baghdad, and the University of Technology in the academic year (2019-2020), and the researcher has adopted the Chen Scale (1995)to measure the meta-motivation after its translation into Arabic by(Al-Samawi,2011).The scale includes six dimensions. The researcher has also adopted the Snyder&Fromkin scale (1980) to measure the uniqueness  seeking after translating and adapting it into the Arabic environment. The scale consists of three dimensions. The results show that students of the Facult