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

Allah legislated marriage and made it dwelling, fellowship and mercy between
the two couples, Prophet Moh'd (peace of Allah and blessing be upon him) ordered a
husband to look after his wife, treat her with full charity and make love with here
every kindly. On the other hand, he ordered a wife to obey her husband and respect
him deeply, nevertheless, some obstacles may sometimes be appeared within the life
of their marriage, this may be caused by either a husband or a wife. This problem is
called lifely disobedience (AL-Noshooz).
In the other words, this means that a wife begins to hate her husband, refuse his orders
and not obey him.
In brief, they hate each other which leads to some marks appear in their
m

The study aims to integrate the visually impaired people into the art connoisseur community through producing special print artworks to enable the visually impaired people to use their other senses to feel artworks by using artistic printing techniques through adding some prominent materials to the printing colors or making an impact that visually impaired people can perceive using their other senses. This study also aims to set up art exhibitions that display tangible works that can enable visually impaired people to feel artwork and understand its elements to enable them to feel it through other senses.
The study follows the experimental method, through using artistic printing techniques, which allow printing with prominent textur

The bubbled slab, a type of reinforced concrete (RC) slab with plastic voids, is an innovative design that employs a biaxial distribution of voiding formers within the slab to reduce the slab’s self-weight while preserving a load-carrying capacity that is approximately comparable to that of solid slabs. This paper presents a new approach for figuring out the effective critical shear perimeter of voided slabs using the reduced-volume concept of concrete. This approach aims to reduce the coefficient of variation of the current design standards, namely the ACI 318-19 and Eurocode 2, for assessing the slabs’ resistance to punching shear. Our experimental program investigated the impact of voiding former patterns and the location of

The research examines the awareness of the components of responsible citizenship among primary schoolgirls in Jeddah using a descriptive approach. A test was then prepared, which consists of loyalty, affiliation to homeland, conscious citizenship based on the knowledge of rights, the fulfillment of duties, family roles in education and society revival, homeland and preservation of the components and gains, participation in achievements, and of national heritage. To maintain the validity and reliability of the study, 28-item test of multiple-choice and short essays type was applied to a random sample of (303) female students in the (fourth-fifth-sixth) primary school class in Jeddah. Results have shown that the level of awareness of schoo

This study aimed to identify attitudes towards mental illness in pregnant female clients to clinics women in the province of Ramallah and Al Bireh, for this purpose applied to study procedures on a sample of (200) of pregnant mothers were selected a sample available, have reached results no statistically significant differences in the level of attitudes towards mental illness due to the variable age in mothers pregnant female clients to clinics for women. Ther were astatistically significant differences in the level of these trends depending on the variable-level scientific research for the benefit of pregnant class university students and older and then high school and so on all areas except the area of social interaction, The results a

The aim of the research is to identify the effectiveness of the educational pillars strategy based on Vygotsky's theory in mathematical achievement and information processing of first-grade intermediate students. In pursuit of the research objectives, the experimental method was used, and the quasi-experimental design was used for two equivalent groups, one control group taught traditionally and the other experi-mental taught according to the educational pillars strategy. The research sample consisted of (66) female students from the first intermediate grade, who were inten-tionally chosen after ensuring their equivalence, taking into account several factors, most notably chronological age and their level of mathematics, and they we

Background: Prolonged infections caused by High-risk HPVs have the potential to cause cancer in the regions of the body where they infect cells, including the cervix or the oropharynx, which refers to the rear part of the throat. Aims: To detection of Human Papillomavirus (HPV) -IgM , IL-10 and TNF among Iraqi women Methods: A total of 89 blood sample were collected from females with various cervical lesions and 40 blood samples were collected from apparently healthy along with a control group of 40 healthy females. The presence of Human Papillomavirus (HPV) -IgM, IL-10 and TNF in the collected samples was assessed using the ELISA technique. Results: The positivity rate of HPV IgM was 13.5%. This positivity was higher among individuals age

O estudo destaca a necessidade crítica de se focar nas capacidades físicas, motoras e técnicas das jogadoras de esgrima, desenvolvendo e testando metodologias de treino modernas, baseadas na ciência, adaptadas às exigências específicas do desporto. O objetivo do estudo foi avaliar a eficácia do treino tridimensional visando melhorar as capacidades motoras e o desempenho técnico dos participantes. Recorrendo a um desenho experimental, o estudo envolveu a formação de grupos experimentais e de controlo. A amostra incluiu 16 esgrimistas da Faculdade Feminina de Educação Física e Ciências do Desporto. Após a exclusão de dois jogadores durante a fase exploratória, os restantes 14 foram divididos igualmente em grupos experimental