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

Background: Antimicrobial prescribing patterns have an important role in the emergence of resistance, and community pharmacists have a substantial influence on this issue. Objective: To assess community pharmacists' behaviors and attitudes toward antimicrobial dispensing, determine their proportions and categories, and examine the underlying rationales for this practice. Methods: A descriptive cross-sectional survey of community pharmacists in Iraq was conducted from June to August 2023, using a self-administered validated questionnaire. The attitudes, practices, and motivations driving the distribution of antimicrobials without a prescription (AWP) were explored in three areas. Results: A sizable proportion (61.6%) of respondents rejected

The current research tackles the self-efficacy and its relation to the cognitive assessment for the daily disturbances for the University of Baghdad students. Two criteria have been adopted to achieve the objectives of the research. The sample of this study consists of 200 male and female students who were chosen randomly. The data were analyzed statistically, revealing that the university students owned their own self-efficacy as well as a cognitive assessment for the daily disturbances and they recognized them as self-threatening. The results also indicated the existence of a prediction activity in the field of the cognitive assessment to the daily disturbances selection. In light of the acquired results, the study recommends the neces

Consistent "with the thought of tax talk is unified tax natural evolution for him, as the application leads to the inclusion of tax all branches of income and its sources and through truncated part of this entry through the application of price ascending it, it means the procedures of tax reform. Taxes on total income characterized by giving a clear picture of the total income of the taxpayer and its financial situation and its burden family which allows granting exemptions, downloads, and application of prices that fit this case. This requires reconsideration of the structure of the tax system in force and the transition from a system specific taxes to the tax system on the total income of the integration of income from the rental of re

Mixed ligand complexes of bivalent metal ions, viz; M= Fe(II),Co(II),Ni(II),Cu(II), Zn(II), Cd (II), and Hg(II) of the composition Na2[M (Amox)(Sac)3] in 1:1:3 molar ratio, (where Amox = Amoxicillin tryhydrate (C16H19N3O5S.H2O) and Sac = Saccharine(C7H5NO3S) have been synthesized and characterized by repeated melting point determination, Solubility, Molar conductivity, determination the percentage of the metal in the complexes by flame(AAS), FT-IR, magnetic susceptibility measurements and electronic spectral data. The ligands and their metal complexes have been screened for their biological activity against selected microbial strains (gram +ve) and (gram -ve).

Mixed ligand complexes of bivalent metal ions, viz; M= Fe(II),Co(II),Ni(II),Cu(II), Zn(II), Cd (II), and Hg(II) of the composition Na2[M (Amox)(Sac)3] in 1:1:3 molar ratio, (where Amox = Amoxicillin tryhydrate (C16H19N3O5S.H2O) and Sac = Saccharine(C7H5NO3S) have been synthesized and characterized by repeated melting point determination, Solubility, Molar conductivity, determination the percentage of the metal in the complexes by flame(AAS), FT-IR, magnetic susceptibility measurements and electronic spectral data. The ligands and their metal complexes have been screened for their biological activity against selected microbial strains (gram +ve) and (gram -ve).