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

Designing Teaching Aids and Their Effects on Learning and Retaining Diving and Cartwheel on Floor Exercises in Women’s’ Artistic Gymnastics

The research aimed at designing teaching aids that develop and help retain diving and cartwheel for third year college of physical education and sport sciences students in women’s artistic gymnastics. In addition to that, the researchers aimed at identifying the effect of these aids on learning and retaining cartwheel and diving in floor exercises. The researchers used the experimental method. The subjects were (20) third year female students from the college of physical education and sport sciences/ university of Baghdad sections K and H. the main experiment lasted for

The aim of this research is to study the influence of additives on the properties of soap greases, such as lithium, calcium, sodium, lithium-calcium grease, by adding varies additives, such as graphite, molybdenum disulfide, carbon black, corrosion inhibitor, and extreme pressure.
These additives have been added to grease to obtain the best percentages that improve the properties of grease such as load carrying, wear resistance, corrosion resistance, drop point, and penetration.
The results showed the best weight percentages to all types of grease which give good properties are 1.5% extreme pressure additive, 3% graphite, 1% molybdenum disulfide, 2.5% carbon black.
The other hand, the best weight percentage for corrosion inhibit

Toxicity with advanced glycation end products (AGEs) is a major problem in uremic patients. Treatment with peritoneal dialysis (PD) exacerbates AGE formation as a result of bioincompatibility of the conventional peritoneal dialysis fluid (PDF). The presence of glucose degradation products (GDPs) in PDF is the main cause of its bioincompatibility. Carnosine is an endogenous dipeptide with a powerful antiglycation/antioxidant activity. In an attempt to improve PDF biocompatibility, we evaluated the effect of carnosine in human peritoneal mesothelial cells (HPMC) incubated with PDF or GDPs in vitro. Methods: HPMC were incubated for short or prolonged time with PDF in the presence or absence of carnosine. Similarly, HPMC were incubated in the s

Aim: The study designed to evaluate the Geno-protective effect of green tea extract against genotoxicity induced by metronidazole and tinidazole. Methods: Thirty-six mice were used, For each experiment, The animals divided into 6 groups: Group I- Negative control administered distilled water; Group II-Healthy mice treated with metronidazole alone, Group III- Healthy mice treated with tinidazole alone; Group IV- Healthy mice administered green tea extract alone Group V- Healthy mice treated with metronidazole, followed by green tea extract administration, Group VI- Healthy mice treated with tinidazole, followed by administration of green tea extract. Results: treatment with Tinidazole significantly increase total chromosomal aberration (0.18

This study aimed to identify the histological changes of mosquito fish (Gambusia affinis) exposed to vydate pesticide. (48) female fishes were collected from local markets and also from the stream that surround Baghdad university campus at Al-jadyria, fishes divided into (4) groups and each group consist of 12 fish: T1(exposed to 0.0000001 mg/L),T2 (exposed to 0.0000002 mg/L ) and T3 (exposed to 0.000001 mg /L) of vydate pesticide for (8) weeks. As well as a control group. Fishes were dissected for histological preparations after each (2,4,6,8) weeks of exposure time. Gills were fixed by Bouin’s fluid and stained with Hematoxylin and eosin. Histological study showed that the structure of gill in a control group consists of primary and se

AI-Shidyaq is considering one of the scholars' of Arab modern Renaissance. He
enjoyed a dusting nished status among the men of letters of his age. He added many things in
language and literature that made him, during the Arab modern Renaissance, a pioneer
researcher in the 1900s. He had established a state for literature that turnal him in to one of
the critics of his age, to the extent that he was called the Eagle of Lebanon (similar to the
Eagle of Quraish).
He was also called the Jahiz of his age, Voltaire of his generation and Khleel of the
1900s. He was also called Victor Hugo.
He was characterized by a character of smoothness in style, Clarity in meaning and
purpose, an ability to analyze, Describe and wr