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

Background: Tap waters play an important role in fulfilling the people needs for drinking and domestic purposes. Contaminate the tap water with different pollutants has become an issue of great concern for 90% of people who are depended on the tap water as the main source of drinking. Pollutants can make their way easily into the delivering pipes which suffer from the leaking resulting in decreasing the quality of water. Objective: Therefore, assess the water quality for drinking purpose by calculating the water quality index is an important tool to ascertain whether the water is suitable for human consumption or not. Methods: In the present work, the water quality of the Al-Salam, western region of Baghdad city, Iraq was investigated for 7

    Three different rotational speeds (800, 1000 and 1250 rpm) and traverse speeds of (0.42 mm/sec) at a constant taped pin have been employed to produce the stir zones generated from friction stir processing (FSP) of near eutectic Al- 14 wt.% Si alloy. The processed samples were thoroughly analyzed macroscopically and microscopically. The as-cast microstructure of eutectic (α Al+ Si) and primary Si were fragmented to produce spheroidization of small size of Si and deformed matrix. The stir zones showed an increase in hardness from around 45-50 Hv for as-cast to 40-65 depending on the variables applied. All the processed samples were characterized by advanced and retreated regions with large single piping defects formed m

Many important archaeological sites in Iraq still need to be preserved. Some of these sites were subjected to destruction and negligence. So, exploring these sites represents a priority for its protection. A 2D Electrical Resistivity Imaging (ERI) as a non-invasive geophysical survey method was implemented at a part of the Borsippa archaeological site near Babylon to search for the subsurface archaeological artefacts/structures. Electrical resistivity measurements were carried out using a Dipole-Dipole array. Steps were taken to process and filter using Horizontal profiles, forward modelling, and 2D inverse models to analyze the resistivity measurements. The ERI inversion results show that the superficial conductive zone produced va

Research targeted availability of moral anxiety among secondary school students. The research sample consisted of 500 students from the (fifth grade secondary school) scientific and literary branches.
The researcher prepared a measure of moral anxiety which is in its final form of (36) items. The researcher analyzed the data statistically, significant results showed that the sample of the research they have a moral anxiety .
From these results the researcher came up with a number of recommendations and proposals.

The six names are names developed by grammarians, so some of them counted them as six, which are (your father, your brother, your father-in-law, Hanuk, Fuk, and Dhu). The Arabs, as explained by Sibawayh and the linguists after him, when this name was contrary to the conditions of grammar, and what we follow in the rules of these words is that they are expressed in letters that linguists call (vowels), while phonologists call them (long vowels), which are (alif, waw, Walia).

Poetry, since its early ages, has expressed the poets’ feelings, thoughts, emotions and feelings, and perhaps fear is one of those feelings that poets experienced, especially since fear is closely related to what affects the human soul so that it makes it feel safe and secure or fear and dread, and this is what prompts poets to express about those positions;

This research sheds light on an important topic related to the understanding of the Qur’anic expressions and how to deal with them in relation to their meanings and connotations intended by God Almighty and the concept of the term strange among the ancients. Its glossaries, such as earth, sun, air, etc., and the other have vague meanings that require careful consideration and scrutiny in order to reach the exact meanings that God Almighty wanted.

The six names are names developed by grammarians, so some of them counted them as six, which are (your father, your brother, your father-in-law, Hanuk, Fuk, and Dhu). The Arabs, as explained by Sibawayh and the linguists after him, when this name was contrary to the conditions of grammar, and what we follow in the rules of these words is that they are expressed in letters that linguists call (vowels), while phonologists call them (long vowels), which are (alif, waw, Walia).