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
Wed May 01 2013
Journal Name
Iraqi Journal Of Embryos And Infertility Research
Assessment and correlation of Anti-sperm antibod-ies to sperm parameters in normozoospermic men
...Show More Authors

The immune infertility caused by anti-sperm antibodies (ASAs) represented about 10–20% of infertility among the couples. The ASAs interfere with sperm parameters such as sperm motility and sperm ability to penetrate cervical mucus, sperm-oocyte binding, and fertilization and embryo development. Objectives: The present study designed to assess semen analysis, presence of ASAs and DNA fragmentation index as well as correlation within these parameters in normzoospermic Iraqi subjects Patients, Materials, and Methods: A total number of Iraqi subjects (116) with range of age (20-51) years and their mean duration of infertility (4.70 ± 2.77). Seminal fluid for macroscopic and microscopic assessments done according to WHO 2010 criteria. The

... Show More
View Publication Preview PDF
Publication Date
Mon Dec 01 2014
Journal Name
Advances In Structural Engineering
CFRP Strengthening of RC Beams with Multiple Openings Subjected to Static and Impact Loads
...Show More Authors

The provision of openings in serviceable reinforced concrete beams may result in a substantial decline in the beam's capacity and integrity, indicating the necessity of opening strengthening. The present study investigates the experimental response of reinforced concrete T-beams with multiple web-strengthened openings disposed in shear span to static and impact loads. Fourteen RC T-beams were tested in two groups, each of seven beams. The first group was tested under static loading up to failure, while the second group was tested under repeated impact loading until the width of shear cracks reached 0.3 mm. The residual static strengths of the beams subjected to impact loading were then determined. The test variables considered were

... Show More
Crossref (11)
Crossref
Publication Date
Mon Dec 01 2014
Journal Name
Advances In Structural Engineering
CFRP Strengthening of RC Beams with Multiple Openings Subjected to Static and Impact Loads
...Show More Authors

The provision of openings in serviceable reinforced concrete beams may result in a substantial decline in the beam's capacity and integrity, indicating the necessity of opening strengthening. The present study investigates the experimental response of reinforced concrete T-beams with multiple web-strengthened openings disposed in shear span to static and impact loads. Fourteen RC T-beams were tested in two groups, each of seven beams. The first group was tested under static loading up to failure, while the second group was tested under repeated impact loading until the width of shear cracks reached 0.3 mm. The residual static strengths of the beams subjected to impact loading were then determined. The test variables considered were

... Show More
View Publication
Scopus (12)
Crossref (11)
Scopus Clarivate Crossref
Publication Date
Wed Feb 05 2020
Journal Name
Political Sciences Journal
Frustrations of sectarian coexistence and mechanisms to activate peaceful coexistence: Iraq as a model
...Show More Authors

Abstract The study aimed at demonstrating the reality of sectarian coexistence in Iraq, which was characterized by the tolerance and coercion caused by the successive government policies to govern Iraq and to this day. The study was based on the hypothesis that coexistence between Islamic sects in Iraq can be achieved as long as there are strong bonds linking its components, and these bonds can produce coexistence between the sects based on peace. The study concluded that the hypothesis is correct, in addition to drawing a set of observations aimed at identifying weaknesses for advancing them through the adoption of mechanisms that address these weaknesses to yield towards a genuine peaceful coexistence among Islamic sects in Iraq.

View Publication Preview PDF
Crossref
Publication Date
Sun Oct 18 2020
Journal Name
Al-kindy College Medical Journal
Management of COVID-19 in Children and Adolescents -A Practical Up-to Date Guideline
...Show More Authors

Sufficient high-quality data are unavailable to describe the management approach and guideline of COVID-19 disease in pediatric and adolescent population which may be due to mild presentation in most of cases and less severe complications than older ages.

World Health Organization was concerned with the establishment of an approved guideline to manage the increasing number of COVID-19 patients worldwide aiming to prevent or lessen COVID-19 global burden.

The clinical features have a wide spectrum starting from uncomplicated mild illness, mild-moderate pneumonia, severe pneumonia, acute respiratory distress syndrome, sepsis, septic shock, and multisystem inflammatory syndrome in children.

Many important definitions

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Fri Jan 01 2016
Journal Name
Journal Of Engineering
Some Properties of Polymer Modified Self-Compacting Concrete Exposed to Kerosene and Gas Oil
...Show More Authors

This thesis aims to study the effect of addition polymer materials on mechanical properties of self-compacting concrete, and also to assess the influence of petroleum products (kerosene and gas oil) on mechanical properties of polymer modified self-compacting concrete (PMSCC) after different exposure periods of (30 ,60 ,90 ,and 180 days).

Two type of curing are used; 28 days in water for SCC and 2 days in water followed 26 days in air for PMSCC.

The test results show that the PMSCC (15% P/C ratio) which is exposed to oil products recorded a lower deterioration in compressive strength's values than reference concrete. The percentages of reduction in compressive strength values of PMSCC (15% P/C ratio) was

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 01 2015
Journal Name
Conference Proceedings Of The Society For Experimental Mechanics Series
A comparative study of mode decomposition to relate next-ERA, PCA, and ICA modes
...Show More Authors

This paper discusses a comparative study to relate parametric and non-parametric mode decomposition algorithms for response-only data. Three popular mode decomposition algorithms are included in this study: the Eigensystem Realization Algorithm with the Natural Excitation Technique (NExT-ERA) for the parametric algorithm, as well as the Principal Component Analysis (PCA) and the Independent Component Analysis (ICA) for the non-parametric algorithms. A comprehensive parametric study is provided for (i) different response types, (ii) excitation types, (iii) system damping, and (iv) sensor spatial resolution to compare the mode shapes and modal coordinates of using a 10-DOF building model. The mode decomposition results are also compared using

... Show More
Scopus (1)
Scopus
Publication Date
Sun Sep 04 2011
Journal Name
Baghdad Science Journal
Effect of Lactobacilli sources on Escherichia coli and Staphylococcus aureus adherence to uroepithelial cells
...Show More Authors

The inhibitory action of four lactobacilli isolates Lactobacillus bulgaricus, L. acidophilus, L. plantarum and L. fermentum, isolated from four different samples; yoghurt, vinegar, saliva and vagina respectively, on Escherichia coli and Staphylococcus aureus adhesion to uroepithelial cells were investigated. Results showed that all Lactobacillus isolates or their supernatant were able to reduce the number of the uropathogens attached to uroepithelial cells. However, inhibition level of lactobacilli cells was higher than their supernatant. Nevertheless, the human indigenous lactobacilli (L. fermentum and L. plantarum) were more competitive than food lactobacilli (L. acidophilus and L. bulgaricus).

View Publication Preview PDF
Crossref
Publication Date
Fri Jun 15 2018
Journal Name
Journal Of Baghdad College Of Dentistry
Relation of Gonial Angle Index to osteoporosis and age using CBCT in female subjects
...Show More Authors

Publication Date
Tue Dec 30 2008
Journal Name
Al-kindy College Medical Journal
Etiology of Bloody Diarrhea among Children Admitted to Maternity and Children ’ s Hospital-Erbil
...Show More Authors

Background: Bloody diarrhea plays a major role in
morbidity and mortality especially in developing
countries, it is usually a sign of invasive enteric
infection, there is a thought that amoebic dysentery is
more common than bacillary dysentery in Iraq, and
from 1989 to 1997 amoebic dysentery increase from
20000to 550000 patients.
Objectives: This study aims to:
1. Outline the incidence of various infectious causes of
bloody diarrhea in Erbil district.
2. Assess the effect of multiple factors like age, sex,
source of water supply, etc... On the incidence of
amebic and bacillary dysentery.
3. To provide baseline data for making strategic plan to
reduce the diarrhoeal mortality and morbidity.
Met

... Show More
View Publication Preview PDF