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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
Mon Dec 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Thermal Conductivity Characteristics of Polymer composites Based on Polyethylene Wastes Filled with Post-Industry Wood Wastes
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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis, Characterization of some New 1, 3, 4-Oxadiazole derivatives based on 4- amino benzoic acid
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In this research various of 2,5-disubstituted 1,3,4-oxadiazole (Schiff base, oxo-thiazolidine , and other compounds) were synthesized from 2,5-di(4,4?- amino-1,3,4-oxadiazole ) which use quently synthesized from mixture of 4-amino benzoic acid and hydrazine in the presence of polyphosphorus acid. The synthesized compounds were characterized by using some Spectral data (UV, FT-IR, and 1H-NMR).

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Publication Date
Sun Nov 01 2015
Journal Name
Journal Of Engineering
Heat Transfer Characteristics of a Fluid Flow in Multi Tube Heat Exchanger Fitted with Perforated Fins
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The heat transfer and flow resistance characteristics for air flow cross over circular finned tube heat exchanger has been studied numerically and experimentally. The purpose of the study was to improve the heat transfer characteristics of an annular finned-tube heat exchanger for better performance. The study has concentrated on the effect of the number of perforations and perforations shapes on the heat transfer and pressure drop across a staggered finned tube heat exchanger. The Numerical part of present study has been performed using ANSYS Fluent 14.5 using SST Turbulent model, while the experimental study consist from a test rig with different models of heat exchangers and all required measurement devices were build

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Publication Date
Wed Jun 10 2009
Journal Name
Iraqi Journal Of Laser
Simulation of passively Q-switched rate equation using saturable crystal Dy +2: CaF2 with ruby laser
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The simulation of passively Q-switching is four non – linear first order differential equations. The optimization of passively Q-switching simulation was carried out using the constrained Rosenbrock technique. The maximization option in this technique was utilized to the fourth equation as an objective function; the parameters, γa, γc and β as were dealt with as decision variables. A FORTRAN program was written to determine the optimum values of the decision variables through the simulation of the four coupled equations, for ruby laser Q–switched by Dy +2: CaF2.For different Dy +2:CaF2 molecules number, the values of decision variables was predicted using our written program. The relaxation time of Dy +2: CaF2, used with ruby was

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Publication Date
Thu Oct 07 2021
Journal Name
Bioremediation Journal
Bioremediation of real-field slaughterhouse wastewater associated with power generation in algae-photosynthetic microbial fuel cell
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Publication Date
Tue Feb 13 2018
Journal Name
Journal Of Optics
Solar selective performance of metal nitride/oxynitride based magnetron sputtered thin film coatings: a comprehensive review
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Publication Date
Mon Dec 01 2025
Journal Name
Applied Thermal Engineering
Efficient thermal management of PVT systems via water-PCM hybridization: New design with optimized geometrical configuration
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Publication Date
Sat Dec 11 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn: 1683 - 3597 , E-issn : 2521 - 3512)
Assessment of Health Beliefs Among Iraqi Breast Cancer Patients in Baghdad using either Tamoxifen or Trastuzumab
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Breast cancer is the most diagnosed form of malignant tumour in Iraqi women. Tamoxifen and trastuzumab are highly effective adjuvant therapy for breast cancer. This study's objectives were to define the patient's belief in tamoxifen or trastuzumab when used as adjuvant therapy and to determine the variation in belief between the two medications in a sample of Iraqi breast cancer patients. The cross-section survey was conducted using the BMQ-Specific questionnaire. Ninety-seven participants (sixty-seven tamoxifen, thirty trastuzumab) participated in this study. The mean of specific-necessity scale for tamoxifen was (3.7) and for trastuzumab (4). The findings showed a high necessity for both medicines, and there were

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Publication Date
Sat Dec 11 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn: 1683 - 3597 , E-issn : 2521 - 3512)
Assessment of Health Beliefs Among Iraqi Breast Cancer Patients in Baghdad using either Tamoxifen or Trastuzumab
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Breast cancer is the most diagnosed form of malignant tumour in Iraqi women. Tamoxifen and trastuzumab are highly effective adjuvant therapy for breast cancer. This study's objectives were to define the patient's belief in tamoxifen or trastuzumab when used as adjuvant therapy and to determine the variation in belief between the two medications in a sample of Iraqi breast cancer patients. The cross-section survey was conducted using the BMQ-Specific questionnaire. Ninety-seven participants (sixty-seven tamoxifen, thirty trastuzumab) participated in this study. The mean of specific-necessity scale for tamoxifen was (3.7) and for trastuzumab (4). The findings showed a high necessity for both medicines, and there were

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Scopus (9)
Crossref (8)
Scopus Crossref
Publication Date
Sat Dec 11 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Assessment of Health Beliefs Among Iraqi Breast Cancer Patients in Baghdad using either Tamoxifen or Trastuzumab
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Breast cancer is the most diagnosed form of malignant tumour in Iraqi women. Tamoxifen and trastuzumab are highly effective adjuvant therapy for breast cancer.

This study's objectives were to define the patient's belief in tamoxifen or trastuzumab when used as adjuvant therapy and to determine the variation in belief between the two medications in a sample of Iraqi breast cancer patients.

The cross-section survey was conducted using the BMQ-Specific questionnaire. Ninety-seven participants (sixty-seven tamoxifen, thirty trastuzumab) participated in this study.

The mean of specific-necessity scale for tamoxifen was (3.7) and for trastuzumab (4). The findings showed a high necessity for both medicines, and there wer

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Scopus (9)
Crossref (8)
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