Preferred Language
Articles
/
jpgiafs-542
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
...Show More Authors

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.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Fast neutrons Al-Hamdani utilization to solar cells performance
...Show More Authors

Been in this gravel study the effect of Alchgag fast neutrons emitted by the source on the electrical properties of silicon solar cells monounsaturated crystal at a constant rate of neutron flow rate of a wide range of neutron flow speed ranges for periods of time ranging from 2-10 hours

View Publication Preview PDF
Crossref
Publication Date
Mon May 02 2022
Journal Name
Lark Journal
Iraq Wars: From A literary text to Social Context
...Show More Authors

This article investigates Iraq wars presentation in literature and media. The first section investigates the case of the returnees from the war and their experience, their trauma and final presentation of that experience. The article also investigates how trauma and fear is depicted to create an optimized image and state of fear that could in turn show Iraqi society as a traumatized society. Critics such as Suzie Grogan believes that the concept of trauma could expand to influence societies rather than one individual after exposure to trauma of being involved in wars and different major conflicts. This is reflected in Iraq as a country that was subjected to six comprehensive conflicts in its recent history, i.e. less than half a century; th

... Show More
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Ranking Function to Solve a Fuzzy Multiple Objective Function
...Show More Authors

In this paper two ranking functions are employed to treat the fuzzy multiple objective (FMO) programming model, then using two kinds of membership function, the first one is trapezoidal fuzzy (TF) ordinary membership function, the second one is trapezoidal fuzzy weighted membership function. When the objective function is fuzzy, then should transform and shrinkage the fuzzy model to traditional model, finally solving these models to know which one is better

View Publication Preview PDF
Scopus (13)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Mon Dec 25 2017
Journal Name
Oriental Journal Of Physical Sciences
Evaluating a Chemical/Biological Laboratory to Promote Safety Measures
...Show More Authors

The Department of Chemical and Biological Engineering, Al-Khwarizmi College of Engineering at Baghdad University has lately renovated its own research laboratories to comply with international safety measures and conduct undergraduate and postgraduate research. In this regard, the department has harnessed some amenities within the college to establish these laboratories taking into accounts creating a convenient, safe, and developed working environment for both researchers and students. A precise procedure was followed to establish this laboratory which includes providing new bench tops which offer spacious working places for workers. These benches were supplied with power points, gas, water, and compressed air outlets. In addition,

... Show More
View Publication
Crossref
Publication Date
Fri Apr 30 2021
Journal Name
Al-kindy College Medical Journal
Al-Kindy College Medical Journal: Time to Move Forward
...Show More Authors

It is well- known that the distinguished scholastic journal is a crucial cornerstone, which contributes to the scientific integrity of a particular academic institution. The establishment of the Al-Kindy College of Medicine (AKCM), University of Baghdad, in 1998 urged the need to issue Al-Kindy College Medical Journal (KCMJ).

View Publication Preview PDF
Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Using cleaner production costs to achieve sustainable competitive advantage
...Show More Authors

Abstract

                Target costing and cleaner production are among the most important techniques in the field of cost and management accounting, which, when integrated, enable economic units to achieve the goal of cost management by reducing it by calculating cost more accurately than traditional methods.To achieve this, the researcher relied on the inductive approach in writing the theoretical framework for the research, relying on foreign and Arabic books, dissertations and university theses, foreign and Arabic research and periodicals related to the subject of the research, and relying on the descriptive and analytical approach in

... Show More
View Publication Preview PDF
Publication Date
Wed Sep 11 2024
Journal Name
International Journal Of Multidisciplinary Science And Advanced Technology
Superbugs (Multi Drug Resistant Bacteria to antibiotics): A Review
...Show More Authors

Preview PDF
Publication Date
Thu Sep 05 2019
Journal Name
Journal Of Al-qadisiyah For Computer Science And Mathematics
Strongly (E,F)-convexity with applications to optimization problems
...Show More Authors

In this paper, a new class of nonconvex sets and functions called strongly -convex sets and strongly -convex functions are introduced. This class is considered as a natural extension of strongly -convex sets and functions introduced in the literature. Some basic and differentiability properties related to strongly -convex functions are discussed. As an application to optimization problems, some optimality properties of constrained optimization problems are proved. In these optimization problems, either the objective function or the inequality constraints functions are strongly -convex. 

View Publication
Crossref (1)
Crossref
Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Financial compensation contracts related to Hajj: دراسة فقهية مقارنة
...Show More Authors

Financial compensation contracts related to Hajj

View Publication Preview PDF
Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Engineering
New Correlation To Calculate Absolute Permeability From Gas Permeameter
...Show More Authors

In this study, two correlations are developed to calculate absolute rocks permeability from core samples tested by Gas Permeameter Apparatus. The first correlation can be applied if K g≤100, the second correlation can be applied if Kg>100. Sixty core samples having different permeabilities to give a wide range of values that necessary to achieve a correlation.

 

The developed correlation is easily applied and a quick method to avoid repeating the test at different pressure values. Only one pressure test is required to reach absolu

... Show More
View Publication Preview PDF
Crossref