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

The aim of the research is to assess the practice of tax administration to diminish the strategic direction of (proactive, analytical, defensive, response) and the nature of its relationship to organizational excellence represented by (leadership, strategic planning, focus on taxpayers, information and analysis and knowledge management, focus on operations, focus on forces. The questionnaire was adopted as a main tool in collecting data and information from the sample members of the General Authority for Taxes (110) who are in the site (m.  Second Division Manager, Ms The statistical program (SPSS) was used to calculate (mean, standard deviation, difference coefficient, correlation coefficient, t-test). The research reached a number

White and black chia seeds were used in some food products, such us gluten –free biscuits processing by using rice flour and chia seeds (white and black) with these amonths 112.5, 74.25, 56.25, 27.5 g with 27.5g of quinoa seeds for treatments 1, 2, 3 and 4 respectively, and comparison sensitively with the control treatment which has no additions including the appearance and homogenization of the product, surface cracks, softness, taste and flavor, core color and the specific volume, some microbiological tests were performed for biscuit product after storage for 4 months at 30 and 50°C including bacterial total count and fungal and yeast count, results showed that there weren’t any observation of bacteria or yeast or fungal growth at

QA Sarhan, University of Anbar Sport and Physical Education Sciences, 2019

The useful of remote sensing techniques in Environmental Engineering and another science is to save time, Coast and efforts, also to collect more accurate information under monitoring mechanism. In this research a number of statistical models were used for determining the best relationships between each water quality parameter and the mean reflectance values generated for different channels of radiometer operate simulated to the thematic Mappar satellite image. Among these models are the regression models which enable us to as certain and utilize a relation between a variable of interest. Called a dependent variable; and one or more independent variables

KHalaf Alhmar and what we get from his poem

In this study, the adsorption of Zn (NO3)2 is carried out by using surfaces of malvaparviflora. The validity of the adsorption is evaluated by using atomic absorption Spectrophotometry through determination the amount of adsorbed Zn (NO3)2. Various parameters such as PH, adsorbent weight and contact time are studied in terms of their effect on the reaction progress. Furthermore, Lagergren’s equation is used to determine adsorption kinetics. It is observed that high removal of Zn (NO3)2 is obtained at PH=2. High removal of Zn (NO3)2 is at the time equivalent of 60 min and reaches equilibrium,where 0.25gm is the best weight of adsorbant . For kinetics the reaction onto malvaparviflora follows pseudo first order Lagergren’s equation.

In this study, measuring effectiveness Alauriz in some seeds powder and found that the seeds of-sophistication sex had the highest effective enzymatic reach 353 units / gProtein and Alkabbatah study enzyme extract under different storage conditions and Altaj showed that the enzyme loses Thbatih and whether Mrkbhetwan adding Alklasrin concentration of 10% for the systematic solution

Abstract The present work included morphological, anatomical, and palynological characters for the new species Acaalypha australis L. specimens, which belong to the family Euphorbiaceae. The species recorded in the study for the first time in Iraq. The plants of this species are annual herbs with green, striated or sub – polygonal stem, and branched near bases, Leaves are simple spirally alternate and lanceolate in shape. Flowers are unisexual, arranged in the axial of distinct leafy and cordate bracts, female flower arranged at the bracts bases and each flower with trileafed perianth and superior ovary with trilobed stylar stigma which has dense and coiled stigmatic hairs. Male flowers are arranged as a mixed verticellate inflorescence a