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

Thin filis have been prepared from the tin disulphide (SnS2 ), the pure and the doped with copper (SnS2:Cu) with a percentages (1,2,3,4)% by using ahemical spray pyrolysis techniqee on substrate of glass heated up to(603K)and sith thicknesses (0.7±0.02)?m ,after that the films were treated thermally with a low pressure (10-3mb) and at a temperature of (473K) for one hour. The influence of both doping with copper and the thermal treatment on some of the physical characteristics of the prepared films(structural and optical) was studied. The X-ray analysis showed that the prepared films were polycrystalline Hexagonal type. The optical study that included the absorptance and transmitance spectra in the weavelength range (300-900)nm

     IR spectra of entrance and exit channels of methane and radical oxygen reaction are predicted in the ground state energy. Ab initio calculations at perturbation theory (MP2) with Dunning correction- consistent basis set (aug-cc-pVDZ) have been used. The calculations predicted structures, vibrational frequencies and potential energy surface. Three van der Waals minima from three adiabatic potential energy surfaces have been predicted in entrance and exit channels. Vibration frequency of 3209 cm^-1 and 3212 cm^-1 of C-H stretching in entrance structures are predicted while O-H vibrational frequency is predicted to be at 3673 cm^-1 in the other channel. The lowest energy structure in entrance

The research dealt with the reservoir division for Upper Shale Member from Zubair formation in Luhais field, Where it was divided into six units of reservoir and non-reservoir, including the main reservoir unit 1C, which is the subject of research in this study, and studied in terms of thickness and lithology.                                                                       

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 Lighting is a very important element of treatment if the color contains many imaging system (digital cameras) and the unit of light and the light within these units are not strong , but usefel when the light is low , in different lighting intensities conditions image quality will not persist good enough and image may become dark or slightly exposed to light which leads to lower the details in image where we can not modify contrast or light ness to compensate thr decrease without losing the light and dark deatials . So we went in this research to study the variation colored texts written on the painting and lighting cases of non –regular ( a few) and different distances . As the diversity of these texts written on the board a

The success of the company's strategy depends to a large extent on the success of its functional areas, the marketing Mix makes the company more able to monitor the external environment and the rapid changes related to competitors and customers, as well as the innovation contributes to meet the needs of customers and the requirements of competition and try to find solutions to various problems in Innovation ways, and thus integrated marketing and Innovation efforts in the company towards the design of competitive services to meet the requirements of customers and competition. The research aims to determine how marketing Mix and innovation to design unique and distinct services compared to the competitors, through exporator a sample of en

Realistic implementation of nanofluids in subsurface projects including carbon geosequestration and enhanced oil recovery requires full understanding of nanoparticles (NPs) adsorption behaviour in the porous media. The physicochemical interactions between NPs and between the NP and the porous media grain surface control the adsorption behavior of NPs. This study investigates the reversible and irreversible adsorption of silica NPs onto oil-wet and water-wet carbonate surfaces at reservoir conditions. Each carbonate sample was treated with different concentrations of silica nanofluid to investigate NP adsorption in terms of nanoparticles initial size and hydrophobicity at different temperatures, and pressures. Aggregation behaviour and the

The present study aims to assess the water quality and the hydrochemical characteristics and seasonal variation of surface water on the aspect of trace elements in Al-Tarmiyah District, Baghdad, Iraq. Ten water samples were collected, four from surface water and six from groundwater on October 2017, and on April 2018. All samples were analyzed for physiochemical parameters such as water temperature, pH, EC, TDS,TH,TSS, major ions (Ca²⁺, Mg²⁺, Na⁺, K⁺, SO₄^2-, Cl^-, and HCO₃^-), and nutrients (NO₃^-, and PO₄^3-). In addition, samples were analyzed for trace elements that include Fe, Al, Pb, Zn, Mn, Cr,