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

In this paper, a comparison between horizontal and vertical OFET of Poly (3-Hexylthiophene) (P3HT) as an active semiconductor layer (p-type) was studied by using two different gate insulators (ZrO2 and PVA). The electrical performance output (Id-Vd) and transfer (Id-Vg) characteristics were investigated using the gradual-channel approximation model. The device shows a typical output curve of a field-effect transistor (FET). The analysis of electrical characterization was performed in order to investigate the source-drain voltage (Vd) dependent current and the effects of gate dielectric on the electrical performance of the OFET. This work also considered the effects of the capacitance semiconductor on the performance OFETs. The value

     The increase in military spending has become a feature of the times for many countries, including China. They have sought to increase their defence spending, not with the aim of domination and possession, but rather to protect their economic interests and to secure their foreign trade. The research aims to identify the impact of military spending by studying the nature of defence spending and its role in providing security. And stability and facilitating foreign investment in it, as well as storming the military industry, securing some humanitarian supplies, and participating in a variety of public works that can be used in the civil and military fields, and the aim of the research is to id

The telecom sector seeks to provide its services to customers in various categories, especially in mobile services, which contributed to the spread of a large number of these companies in the local environment, and mobile operators in this sector to diversify sources of revenue through a series of packages designed specifically to suit The various needs of customers throughout Iraq and the sustainability of their profits, and in view of the lack of requirements for recognition of revenue from the provision of such services in accordance with the unified accounting system applied in that sector, this study aimed to clarify the five steps to recognition of revenue according to me (The contract was concluded with a customer) at Cork Telecom

In this paper, an eco-epidemiological prey-predator system when the predator is subjected to the weak Allee effect, and harvesting was proposed and studied. The set of ordinary differential equations that simulate the system’s dynamic is constructed. The impact of fear and Allee’s effect on the system's dynamic behavior is one of our main objectives. The properties of the solution of the system were studied. All possible equilibrium points were determined, and their local, as well as global stabilities, were investigated. The possibility of the occurrence of local bifurcation was studied. Numerical simulation was used to further evaluate the global dynamics and understood the effects of varying parameters on the asymptotic behavior of t

House 21 fungal isolates fungus to the analyst Albroca output of manufactured blood clot from the Blama human blood showed positive fungi to test analyzes blood clot variation in times where decomposition recorded fungi