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, the theoretical cross section in pre-equilibrium nuclear reaction has been studied for the reaction  at energy 22.4 MeV. Ericson’s formula of partial level density PLD and their corrections (William’s correction and spin correction) have been substituted  in the theoretical cross section and compared with the experimental data for  nucleus. It has been found that the theoretical cross section with one-component PLD from Ericson’s formula when  doesn’t agree with the experimental value and when . There is little agreement only at the high value of energy range with  the experimental cross section. The theoretical cross section that depends on the one-component William's formula and on-component corrected to spi

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The economical Freedom is consider one of the issues that took great deal of attention in the Islamic economy for its importance in achieving the economical development by granting the acquiring freedom for the individuals in gaining and getting the fruits of their efforts of work and studying where the goal of this freedom is put on end for poverties, unemployment and erect the foundation of social justice .
As for the curriculum which was suitable for this study, it was flying descriptive curriculum and the comparative curriculum, for searching in this subject and by depending on the related resources .
The scientific necessity divided this subject in three inquiries: the first the identification of the economical freedom and its

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Praise be to God, Lord of the worlds, and the outcome is for the righteous, and prayers and peace be upon the author of the clear communication, to whom was revealed the saying of the Lord of the worlds (And We have sent down to you the message that you may make clear to the people what has been sent down to them, and that they may reflect.)

His family, companions and followers, as for what follows:

Among the Qur’anic studies related to Islamic matters, ancient and modern, (the clear and similar in the Holy Qur’an), and due to the importance of the topic, we found the attention of scholars to it.

With many studies and research on it, and their efforts in overcoming its major obstacles, you will not find a scho

The decoration structure in calligraphy painting is one of the variables that characterized the structure of the calligraphic composition due to the artistic, aesthetic and expressive properties of the letters of the Arabic calligraphy, which are represented by flexibility, compliance and the ability to form. Therefore, the researcher defined his problem by asking the following question: What is the decorative structure in the calligraphic painting? The study aimed to reveal the structure of the ornamentation in the calligraphy painting, while the researcher dealt with in the second chapter three sections, the first (the ornamental concept and meaning) and the second topic (the structural characteristics of the Arabic letter in the calli

In this research want to make analysis for some indicators and it's classifications that related with the teaching process and the            scientific level for graduate studies in the university by using analysis of variance for ranked data for repeated measurements instead of the ordinary analysis of variance . We reach many conclusions  for the                         

important classifications for each indicator that has affected on   the teaching process.         &nb