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.      

A compact microstrip six-port reflectometer (SPR) with extended bandwidth is proposed in this paper. The design is based on using 16-dB multi-section coupled line directional couplers and a multi-section 3-dB Wilkinson power divider operating from 1 to 6 GHz. The proposed SPR employs only two calibration standards: a matched load and an open load. As compared to other dielectric substrates, fabricating the proposed SPR involves using a low-cost (FR4) substrate. A novel algorithm is also proposed to estimate the complex reflection coefficient over the frequency ranges at which the standard performance of the circuit components is not fully satisfied. The new algorithm is based on the circles’ intersection points, which have been de

The effect of using three different interpolation methods (nearest neighbour, linear and non-linear) on a 3D sinogram to restore the missing data due to using angular difference greater than 1° (considered as optimum 3D sinogram) is presented. Two reconstruction methods are adopted in this study, the back-projection method and Fourier slice theorem method, from the results the second reconstruction proven to be a promising reconstruction with the linear interpolation method when the angular difference is less than 20°.

In the present work, the behavior of thick-walled cylinder of elasto-plastic material (polymeric material) has been studied analytically. The study is based on modified Von-Mises yield criterion (for non metallic material). The equations of stress distribution are obtained for the cylinder under general cases of elastic expansion, plastic initiation and elastic-plastic expansion.

        A computer program is developed for evaluating the stress distribution. The solution is carried out for worst boundary conditions when the cylinder is subjected to the combination of pressure load, inertia load, and temperature gradient.

        The results are presente

This research depends on the relationship between the reflected spectrum, the nature of each target, area and the percentage of its presence with other targets in the unity of the target area. The changes occur in Land cover have been detected for different years using satellite images based on the Modified Spectral Angle Mapper (MSAM) processing, where Landsat satellite images are utilized using two software programming (MATLAB 7.11 and ERDAS imagine 2014). The proposed supervised classification method (MSAM) using a MATLAB program with supervised classification method (Maximum likelihood Classifier) by ERDAS imagine have been used to get farthest precise results and detect environmental changes for periods. Despite using two classificatio

A common approach to the color image compression was started by transform
the red, green, and blue or (RGB) color model to a desire color model, then applying
compression techniques, and finally retransform the results into RGB model In this
paper, a new color image compression method based on multilevel block truncation
coding (MBTC) and vector quantization is presented. By exploiting human visual
system response for color, bit allocation process is implemented to distribute the bits
for encoding in more effective away.
To improve the performance efficiency of vector quantization (VQ),
modifications have been implemented. To combines the simple computational and
edge preservation properties of MBTC with high c

The optimization calculations are made to find the optimum properties of combined quadrupole lens consist of electrostatic and magnetic lenses to produce achromatic lens. The modified bell-shaped model is used and the calculation is made by solving the equation of motion and finding the transfer matrices in convergence and divergence planes, these matrices are used to find the properties of lens as the magnification and aberrations coefficients. To find the optimum values of chromatic and spherical aberrations coefficients, the effect of both the excitation parameter of the lens (n) and the effective length of the lens into account as effective parameters in the optimization processing

This research presents an experimental investigation of the rehabilitation efficiency of the damaged hybrid reinforced concrete beams with openings in the shear region. The study investigates the difference in retrofitting ability of hybrid beams compared to traditional beams and the effect of two openings compared with one opening equalized to two holes in the area. Five RC beams classified into two groups, A and B, were primarily tested to full-failure under two-point loads. The first group (A) contained beams with normal weight concrete. The second group (hybrid) included beams with lightweight concrete for web and bottom flange, whereas the top flange was made from normal concrete. Two types of openings were considered in this s

CO2 Laser (10600nm) is the recent method in the management of challenging skin scar resulting from trauma, burn and surgical wound. The aim of this study was to evaluate the efficacy & safety of fractional CO2 laser (10600nm) in treatment of skin scar. Materials and Methods:Twenty patients with different types of scars treated with fractional CO2 (10600nm) laser, (10 patients) were given additional intralesional Triamcinolone. Results: All of the twenty patients included in this study showed some sort of improvements in scar texture, height and pliability and all of the ten patients who received intralesional Triamcinolone after laser show complete satisfaction. Conclusion:Fractional CO2 (10600nm) laser can be used as alternative, ef