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Obstacles to the adoption of business commercial books to determine taxable income and ways to address them: An applied research at The General Commission for Taxes
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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 tested using the Statistical Package for the Social Sciences, SPSS.

The research results led to rejecting the research main null hypothesis and accepting the alternative hypothesis that there is a statistically significant relationship between the adoption of the obstacles and the taxable income. The search also reached a number of important conclusions that the tax authority does not rely on the taxpayers' commercial books , despite their objective and formal conditions  , and it adopted  annual controls in determining their taxable incomes in an inaccurate and  subjective manner  that makes taxpayers do not care any importance to their commercial books.

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Publication Date
Thu Aug 22 2019
Journal Name
Al-khwarizmi Engineering Journal
Optimizing the Parameters of Hot-wire CNC Machine to Enhance the Cutting of Plastic Foam
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     Hot-wire cutting is one of the important, non-traditional thermomechanical way to cut polymer, usually expanded foam and extruded foam, in low volume manufacturing. The study and analysis of Hot-Wire cutting parameters play an important role to enhance the quality and accuracy of the process and products. The effects on the surface have been investigated by using experimental tests designed according to the Taguchi orthogonal array (OA). In this study, four parameters with five levels for each parameter have been used: [temperature of wire (A) (100, 120, 130, 150, 160) °C], [diameter of wire (B) (0.3,0.4,0.5,0.7,0.8) mm], [velocity of cutting (C) (200, 300,400,500,600) mm/min], [and density of foam (D) (0.01,0.0

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Publication Date
Thu Mar 01 2018
Journal Name
مجلة الباحث في العلوم الإنسانية و الإجتماعية
The Rate of Performance of Scientific Committees in the University of Baghdad in Accordance to the Department’s Heads’ Viewpoint
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The research aims at recognition of The rate of performing tasks done by the scientific committees in the scientific departments in the University of Baghdad, within the evaluative perspective of the departments’ Heads. To find any statistically significant differences in the responses of the research sample to the rates performance of the scientific committees in scientific departments in the University of Baghdad, within the evaluative perspective of the departments’ Heads, according to the two variables of the social gender; male and females, and field of specialization of Scientific and Humanities. The research sample consisted if (107) heads of the scientific department in the University of Baghdad. The researchers designed a

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Publication Date
Tue Feb 05 2019
Journal Name
Journal Of The College Of Education For Women
Measures of the British Force in Iraq and their managements to limitate the pread of Malaria among its troops (Documentary Study)
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Historical scripts and Academic studies have bestrewed almost all the events of the movement of march 1941 . Yet the need was present to shine more light on important sides . These important sides were neglected due to some reasons among which came the absence of the historical material which can make a new historical detection. Then there were historical topics concerning our research which comes within context of sanitarily conditions , rarely seizes the attention of the researchers for many reasons some of them were not subjective.
The spread of Malaria among the British force was one of the sanitarily conditions that were related to the movement of march since their arrival to Basra city and its continuous spread after the second

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Publication Date
Sat Oct 02 2021
Journal Name
International Journal Of Nonlinear Analysis And Applications
Using the wavelet analysis to estimate the nonparametric regression model in the presence of associated errors
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Abstract The wavelet shrink estimator is an attractive technique when estimating the nonparametric regression functions, but it is very sensitive in the case of a correlation in errors. In this research, a polynomial model of low degree was used for the purpose of addressing the boundary problem in the wavelet reduction in addition to using flexible threshold values in the case of Correlation in errors as it deals with those transactions at each level separately, unlike the comprehensive threshold values that deal with all levels simultaneously, as (Visushrink) methods, (False Discovery Rate) method, (Improvement Thresholding) and (Sureshrink method), as the study was conducted on real monthly data represented in the rates of theft crimes f

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Publication Date
Sat Jul 08 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
A Highly Sensitive Kinetic-Spectrophotometric Method for the Assay of Carbamazepine in Pure and Commercial Tablet
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The study aimed to recommend a new spectrophotometric-kinetic method for determination of carbamazepine (CABZ) in its pure form and pharmaceutical forms. The proposed procedure based on the coupling of CABZ with diazotized sulfanilic acid in basic medium to yield a colored azo dye. Factors affecting the reaction yield were studied and the conditions were optimized. The colored product was followed spectrophotometrically via monitoring its absorbance at 396 nm. Under the optimized conditions, two method (the initial rate and fixed time (10 minute)) were applied for constructing the calibration graphs. The graphs were linear in concentration ranges 2.0 to 18.0 µg.mL-1 for both methods. The proposed was applied successfully in

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Crossref
Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
Thinking skills and its Relationship to Some Variables to Four Grade Primary School Pupils with Slow Learning Abilities
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The problem of slow learning in primary schools’ pupils is not a local or private one. It is also not related to a certain society other than others or has any relation to a particular culture, it is rather an international problem of global nature. It is one of the well-recognized issues in education field. Additionally, it is regarded as one of the old difficulties to which ancient people gave attention. It is discovered through the process of observing human behaviour and attempting to explain and predict it.
Through the work of the two researchers via frequent visits to primary schools that include special classes for slow learning pupils, in addition to the fact that one of the researcher has a child with slow learning issue, t

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Publication Date
Wed Jan 01 2025
Journal Name
Journal Of Cybersecurity And Information Management
A New Automated System Approach to Detect Digital Forensics using Natural Language Processing to Recommend Jobs and Courses
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A resume is the first impression between you and a potential employer. Therefore, the importance of a resume can never be underestimated. Selecting the right candidates for a job within a company can be a daunting task for recruiters when they have to review hundreds of resumes. To reduce time and effort, we can use NLTK and Natural Language Processing (NLP) techniques to extract essential data from a resume. NLTK is a free, open source, community-driven project and the leading platform for building Python programs to work with human language data. To select the best resume according to the company’s requirements, an algorithm such as KNN is used. To be selected from hundreds of resumes, your resume must be one of the best. Theref

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Scopus Crossref
Publication Date
Tue Jul 22 2025
Journal Name
Revista Iberoamericana De Psicología Del Ejercicio Y El Deporte, Issn 1886-8576, Vol. 17, Nº. 5, 2022, Págs. 299-306
Some basic skills in gymnastics and their relationship to negative automatic thoughts for students of the Faculty of Physical Education and Sports Sciences
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Autoría: Nuha Mohsin Dhahi. Localización: Revista iberoamericana de psicología del ejercicio y el deporte. Nº. 5, 2022. Artículo de Revista en Dialnet.

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Scopus
Publication Date
Sat Dec 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The Role Of Intellectual Capital In The Performance Of Small And Medium Enterprises Research filed In Small And Medium Enterprises In Baghdad
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The Research aims to determine role of The Intellectual capital in the performance of small and medium enterprises , to achieve this goal through a researcher from the theoretical literature and studies related to the construction of the scheme shows the hypothetical relationship between the variables, which was adopted by the independent variable intellectual capital, distributed four variable are:( human  capital, structure capital ,customer capital, innovation capital) as well as four variable (the financial perspective, the customer perspective, process perspective ,the learning & growth perspective) The  study were getting to  many results as bellow :the intellectual capital in the small and intermediate p

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Crossref
Publication Date
Tue Jul 22 2025
Journal Name
Al-rafidain University College For Sciences
Use GARCH model to predict the stock market index, Saudi Arabia
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In this paper has been building a statistical model of the Saudi financial market using GARCH models that take into account Volatility in prices during periods of circulation, were also study the effect of the type of random error distribution of the time series on the accuracy of the statistical model, as it were studied two types of statistical distributions are normal distribution and the T distribution. and found by application of a measured data that the best model for the Saudi market is GARCH (1,1) model when the random error distributed t. student's .

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