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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
Sun Jun 06 2021
Journal Name
Materials
Strengthening of Continuous Reinforced Concrete Deep Beams with Large Openings Using CFRP Strips
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To accommodate utilities in buildings, different sizes of openings are provided in the web of reinforced concrete deep beams, which cause reductions in the beam strength and stiffness. This paper aims to investigate experimentally and numerically the effectiveness of using carbon fiber reinforced polymer (CFRP) strips, as a strengthening technique, to externally strengthen reinforced concrete continuous deep beams (RCCDBs) with large openings. The experimental work included testing three RCCDBs under five-point bending. A reference specimen was prepared without openings to explore the reductions in strength and stiffness after providing large openings. Openings were created symmetrically at the center of spans of the other specimens

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Publication Date
Tue Aug 01 2023
Journal Name
Electric Power Systems Research
Optimal design of high voltage composite insulators with grading rings in different configurations
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Publication Date
Tue Nov 01 2016
Journal Name
Renewable Energy
Biodiesel production by esterification of oleic acid over zeolite Y prepared from kaolin
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Publication Date
Fri Jan 01 2021
Journal Name
Materials Today: Proceedings
Solving high sulfate content of sand used in concrete by magnetic water process
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Publication Date
Fri Mar 10 2023
Journal Name
Mathematics
Hamilton–Jacobi Inequality Adaptive Robust Learning Tracking Controller of Wearable Robotic Knee System
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A Wearable Robotic Knee (WRK) is a mobile device designed to assist disabled individuals in moving freely in undefined environments without external support. An advanced controller is required to track the output trajectory of a WRK device in order to resolve uncertainties that are caused by modeling errors and external disturbances. During the performance of a task, disturbances are caused by changes in the external load and dynamic work conditions, such as by holding weights while performing the task. The aim of this study is to address these issues and enhance the performance of the output trajectory tracking goal using an adaptive robust controller based on the Radial Basis Function (RBF) Neural Network (NN) system and Hamilton

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Publication Date
Wed Jun 29 2022
Journal Name
Chemphyschem
Spherical Aromaticity of Tetrahedral Pnictogens Through <i>Off</i> ‐Nucleus Isotropic Magnetic Shielding
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This work revealed the spherical aromaticity of some inorganic E4 cages and their protonated E4H+ ions (E=N, P, As, Sb, and Bi). For this purpose, we employed several evaluations like (0D-1D) nucleus independent chemical shift (NICS), multidimensional (2D-3D) off-nucleus isotropic shielding σiso(r), and natural bond orbital (NBO) analysis. The magnetic calculations involved gauge-including atomic orbitals (GIAO) with two density functionals B3LYP and WB97XD, and basis sets of Jorge-ATZP, 6-311+G(d,p), and Lanl2DZp. The Jorge-ATZP basis set showed the best consistency. Our findings disclosed non-classical aromatic characters in the above molecules, which decreased from N to Bi cages. Also, the results showed more aromaticity in E4 than E4H+

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Publication Date
Tue Dec 19 2023
Journal Name
Journal Of Information Systems Engineering And Management
Corporate Governance Towards Sustainability Performance Quality: A Case of Listed Firms in Malaysia
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The sustainable development according to the United Nation, listed firms throughout globally now routinely provide sustainability data. However, there is not enough information on Sustainability Performance Quality (SPQ) in the majority of emerging economies, including Malaysia. This study looks at how the SPQ of the top 100 Malaysian-listed businesses is affected by factors as connected with corporate governance (e.g., board meeting, board size, and board ethnic diversity). Utilizing 500 firm-year data, a longitudinal sample of 500 nonfinancial firms on the Bursa Malaysia for 2015-2019 is employed in this study. The findings from the analysis using the panel regression demonstrated that: ethnic diversity and board siz

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Publication Date
Tue Dec 05 2023
Journal Name
Baghdad Science Journal
Antifungal Potential of Cladosporium sp. (Endophytic fungi) Associated with Olea europaea L. Leaves
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In the leaves of Olea europaea L. Olive trees an endophytic fungus was discovered. Cladosporium sp. was identified to be the fungus based on its morphological characteristics and nuclear ribosomal DNA ITS sequence analysis and was registered in NCBI as the Cladosporium genus has been registered under the number (0P939922.1) The species was not specified, and it was considered of unknown species after comparing it to global isolates. In comparison to olive leaf extract, Cladosporium sp. including total flavonoid, total phenolic, total terpenoid, and total saponins, Which were 121.9%, 198.1%, 89.13%, and 29.87 % respectively compared to its content in olive leaf extract, which was 61.54 %, 67.88 % , 17.1

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Publication Date
Tue Feb 24 2015
Journal Name
Robotica
Multi-level control of zero-moment point-based humanoid biped robots: a review
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SUMMARY<p>Researchers dream of developing autonomous humanoid robots which behave/walk like a human being. Biped robots, although complex, have the greatest potential for use in human-centred environments such as the home or office. Studying biped robots is also important for understanding human locomotion and improving control strategies for prosthetic and orthotic limbs. Control systems of humans walking in cluttered environments are complex, however, and may involve multiple local controllers and commands from the cerebellum. Although biped robots have been of interest over the last four decades, no unified stability/balance criterion adopted for stabilization of miscellaneous walking/running modes of biped </p> ... Show More
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Publication Date
Thu Dec 01 2016
Journal Name
Veterinary World
Immunotoxic effect of thiamethoxam in immunized mice with Brucella abortus cultural filtrate antigen
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Abstract Aim: This study was planned for determination the toxic effect of thiamethoxam (TMX) in immunized mice with Brucella abortus culture filtrate antigen (CFBAgs) (as a vaccine) and its role of TMX on decrease activity of B. abortus antigen on eliciting of humoral and cellular immunity. Materials and Methods: To achieve these goals 60 female mice were used, 7-8 weeks age, they were divided equally into three groups (20 in each group) and treated as follows: 1st group: Mice were immunized with CFBAgs intraperitoneally in two doses, 2 weeks intervals with (protein concentration 2 mg\ml), 2nd group: Mice immunized as in the 1st group and was administrated orally with 1/10 lethal dose 50% of TMX (83.7 mg/kg B.W.) for 4 weeks daily, 3rd gro

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