This research aims primarily to highlight personal tax exemptions A comparative study with some Arab and European regulations. And by conducting both theoretical comparative analyses. Most important findings of the study is the need to grant personal and family exemptions that differ according to the civil status of the taxpayer (single or married). In other words, the exemption increases as the number of family members depend on its social sense. Also taking into account some incomes that require a certain effort and looking at the tax rates, it is unreasonable for wages to be subject to the same rates applied to commercial profits.      

Background: Oral lichen planus (OLP) is a chronic inflammatory disease with an autoimmune inflammatory pathogenesis. The purpose of this study was to evaluate the role of angiogenesis in the pathogenesis of OLP, using CD34 stain to highlight the blood vessels for measuring the microvessel density (MVD) as well as to evaluate the relation of this marker with the degree of inflammation Materials and Methods: Immunohistochemical (IHC) staining technique was used to evaluate angiogenesis using CD34 in 46 paraffin blocks 10 of them obtained from normal mucosa and 36 from cases diagnosed as lichen planus , 20 of them diagnosed as Reticular type while 16 as erosive type. Severity of inflammation was divided into mild, moderate and severe accordi

The qualified subjects for this study included 33 patients with benign and malignant oral tumors aged 15-75 years and 31 matched age and gender healthy subjects used as control. Proteins measurements included total protein, albumin, globulines in sera and saliva samples, and immunoglobulins (IgG, IgM, IgA) in sera samples of control and patients. Meanwhile, polyacrylamide gel electrophoresis (PAGE) was used to differentiate between protein patterns in both serum and saliva samples among the studied groups. The gel was also stained for glycoprotein to evaluate as well the changes in glycoprotein contents. For total protein, the results revealed a signifigant increase (P?0.01) in both samples (serum and saliva) of patient group. Albumin conce

Asthma is a chronic inflammatory disease affecting 5% of the world population. FKBP51 is an important immunophilin modular protein of the glucocorticoid receptor (GC).

The aim of the present study was to evaluate the levels and immunocytochemical distribution of FKBP51 and GR in lymphocyte cells of asthmatic patients, by use of immunocytochemistry method, and to assesslevels ofstress hormones (cortisol and ACTH) by radioimmuniassay (RIA).

The results showed significantly increased nuclear localization and decreasedcytoplasmic distribution of FKBP51, while they showed a significant increase in nuclear localization and a non-significant decrease in cytoplasmic distribution of GRin asthmatic patients(P<0.05).

Cort

Ali AL-Gharbi area lies to the northeast of Missan Governorate, southeast of Iraq. The meteorological data recorded in Ali AL-Gharbi station for the period (1994-2014) were used to assess the climatic condition of the study area, it was found that the monthly mean of rainfall is (15.35 mm), relative humidity (43.95 %), the temperature (24.50 C◦), wind speed (4.35 m/sec) and the strongest and most frequent winds are the northwest, sunshine (8.54 h/day) and evaporation (305.73 mm).The results of the data analysis show that, the climate of study area is characterized by dry and relatively hot in summer, and cold with low rain in winter. This study shows that, there is water surplus of (35.69 %) of the total rainfall amount which is equivalen

The study of important physico-chemical factors of water of Al-Husainia creek during the period of May 2005 till the end of April 2006 indicated that water temperature showed clear monthly fluctuations ranged from 10 C° during January to 33 C° during August. Dissolved oxygen values ranged from 5.5 mg/ml during August to 14.8 mg/ml during January. Slight monthly changes were noticed in pH values, ranged from 7.7 during May to 9 during January. Also, slight monthly changes were recorded in salinity values which ranged from 0.67 ppt during October to 0.91 ppt during May. Clear fluctuation occurred in turbidity values which ranged from 12 cm during April to 177 cm during January. From the above results, it is clear that Al-Husainia cre

Background: (ABO) Blood type have an effect on general health including oral health as salivary physicochemical characteristics differ among different type of blood and as consequence these affect the severity of dental caries. The aim of the present study is an assessment of the prevalence of caries experience among different blood type in relation to salivary physicochemical characteristic. Materials and Methods: Two hundred and fifty females' college students in Al-Qadisyia University aged 18 years old were selected on random basis; they were divided to four groups according to their blood type, Dental experience was diagnosed and recorded according to DMFs (Mülemman, 1976) Index, this allows recording decayed lesion by severity. A su

The need for Dewatering is very important in construction workshops field and sometimes it needs to pay more attention as a result of its impacts on causing additional settlement of nearby pile foundations. Dewatering construction may become a costly topic if ignored during project planning and designing .In this paper a simplified procedure maybe adopted to calculate the foundation settlement induced by using dewatering system which is required to lower the water table level to reach a dry condition during construction. Synthesized case study adopted at a specified location in Baghdad city and analysis are computed for two types of piles both of them are submerged with water. Results shows the effect of dewatering on pile foundatio