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

Structure type and disorder have become important questions in catalyst design, with the most active catalysts often noted to be “disordered” or “amorphous” in nature. To quantify the effects of disorder and structure type systematically, a test set of manganese(III,IV) oxides was developed and their reactivity as oxidants and catalysts tested against three substrates: methylene blue, hydrogen peroxide, and water. We find that disorder destabilizes the materialsthermodynamically, making them stronger chemical oxidantsbut not necessarily better catalysts. For the disproportionation of H2O2 and the oxidative decomposition of methylene blue, MnOx-mediated direct oxidation competes with catalytically mediated oxidation, making the most

   on this research is to study the effect of nickel oxide substitution on the pure phases superconductor Tl_0.5Pb_0.5Ba₂Ca_n-1Cu_n-xNi_xO_2n+3-δ (n=3) where x=(0,0.2,0.4,0.6,0.8.and 1.0). The specimens in this work were prepared with used  procedure of solid state reaction with sintering temperature 850⁰C for 24 h .we used technical (4-prob)to calculated and the critical temperature T_c . The results of the XRD diffraction analysis showed that the structure for pure and doped phases was tetragonal with phases high-T_c phase (1223),(1212) and low-T_c phase (1202)  and add

    Two local fish Himri Carasobarbus luteus (Heckel, 1843)  and Hishni Liza abu (Heckel, 1843) were stained with Alizarin Red and featured some anatomical qualities which cleared the difference of the muscular and skeletal fabric for each fish. Since clear Histologic differences appeared in these two species, it was intended from this study the possibility of adopting a diagnosis between local fish species by staining bones and tissues.

In this study new derivatives of O-[2-{''2-Substituted Aryl (''1,''3,''4 thiadiazolyl) ['3,'4-b]-'1,'2,'4- Triazolyl]-Ethyl]-p- chlorobenzald oxime (6-11)have been synthesized from the starting material p-chloro – E- benzaldoxime 1.Compound 2 was synthesized by the reaction of p-chloro – E- benzaldoxime with ethyl acrylate in basic medium. Refluxing compound 2 with hydrazine hydrate in ethanol absolute afforded 3. Derivative 4 was prepared by the reaction of 3 with carbon disulphide, treated of compound 4 with hydrazine hydrate gave 5. The derivatives (6-11) were prepared by the reaction of 5 with different substitutesof aromatic acids. The structures of these compounds were characterized from their melting points, infrared spectroscopy

The aim of this study is to provide an overview of various models to study drug diffusion for a sustained period into and within the human body. Emphasized the mathematical compartment models using fractional derivative (Caputo model) approach to investigate the change in sustained drug concentration in different compartments of the human body system through the oral route or the intravenous route. Law of mass action, first-order kinetics, and Fick's perfusion principle were used to develop mathematical compartment models representing sustained drug diffusion throughout the human body. To adequately predict the sustained drug diffusion into various compartments of the human body, consider fractional derivative (Caputo model) to investiga

Limitations of the conventional diagnostic techniques urged researchers to seek novel methods to predict, diagnose, and monitor periodontal disease. Use of the biomarkers available in oral fluids could be a revolutionary surrogate for the manual probing/diagnostic radiograph. Several salivary biomarkers have the potential to accurately discriminate periodontal health and disease. This study aimed to determine the diagnostic sensitivity and specificity of salivary interleukin (IL)‐17, receptor activator of nuclear factor‐κB ligand (RANKL), osteoprotegerin (OPG), RANKL/OPG for differentiating (1) periodontal health from disease and (2) stable a

One of the wellbore instability problems in vertical wells are breakouts in Zubair oilfield. Breakouts, if exceeds its critical limits will produce problems such as loss circulation which will add to the non-productive time (NPT) thus increasing loss in costs and in total revenues. In this paper, three of the available rock failure criteria (Mohr-Coulomb, Mogi-Coulomb and Modified-Lade) are used to study and predict the occurrence of the breakouts. It is found that there is an increase over the allowable breakout limit in breakout width in Tanuma shaly formation and it was predicted using Mohr-Coulomb criterion. An increase in the pore pressure was predicted in Tanuma shaly formation, thus; a new mud weight and casing pr

     This study was the first of its kind on the Dejiala River, which is considered one of the main branches of the Tigris River in Wasit Province. Therefore, the study aimed to investigate of some physical and chemical properties of water in the Dejiala River. Monthly sampling stations were conducted for 12 months, which was starting from January to December 2016, during those five stations was chosen which divided along about 58 Km of river; each station was located at a distance of ±10 Km. The results of the study showed a clear correlation between air and water temperature in all stations. Turbidity was recorded a value ranging from 2.36-116 NTU. It was found that the water of the Dejiala was Oligohaline, weak al