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.      

Quite anumber of parents and educators of this behavior,which is characterized by exaggerating locomotor activity and impulsivity and recklessness and the difficulty of continuing the status of certain bodily more than one minute ,and the difficulty of waiting to meet aparticular need or desire,it also characterized by thos meddling children the affairs of others and increased their  chatter does not seem the case when you listen to talk to them and they characterized by  weak self-confidence and are more solid and seem un able to keep ther responses because of the severity of anxiety .The research aims to know impulsive behavior among kindergartens children and its relation ship with some variables, and the sa

   A microbubble air flotation technique was used to remove chromium ions from simulated wastewater (e.g. water used for electroplating, textiles, paints and pigments, and tanning leather). Experimental parameters were investigated to analyze the flotation process and determine the removal efficiency. These parameters included the location of the sampling port from the bottom of the column, where the diffuser is located to the top of flotation column (30, 60, and 90 cm), the type of surfactant (anionic, SDS, or cationic, CTAB) and its concentration (5, 10, 15, and 20 mg/L), the pH of the initial solution (3, 5, 7, 9, and 11), the initial contaminant concentration (10, 20, 30, and 40 mg/L), the gas flow rate (0.1, 0.2, 0.3, and 0.5 L/mi

Diabetes mellitus is a set of metabolic diseases, the most prevalent of which is chronic hyperglycemia. The culprits include insulin synthesis, insulin action, or both. Osteoporosis is a progressive systemic skeletal disorder defined by decreased bone mass and micro architectural degeneration of bone tissue, resulting in increased bone fragility and fracture risk, according to the World Health Organization (WHO). The degree of Nervosa damage determines how much a diabetic patient's body has been compromised. The current study's goal is an estimation: Age, BMI, FBS, HbA1C, D3, ALP, Ca, P, and Osteocalcin in Iraqi T2DM Women's patients with and without Osteoporosis. Three vitamins are required for Osteocalcin biosynthesis: vitamin K for Gla f

   Infection with Trichomonas vaginalis and its relation to some diseases have lately had much attention.  The objective of this study was to assess the infection rate of T. vaginalis and its relation to pelvic inflammatory diseases, infertility, and vaginosis. The study also assessed some demographic, clinical, and immunological parameters in women infected with T. vaginalis. The study included 160 non-pregnant married women who attended some private clinics and public hospitals in Baghdad from October 2020 to February 2021. All participants had symptoms of vaginal discharge only or vaginal discharge with lower abdominal pain. The participants were divided into an infertility group (n = 61) and fertility group (n = 99). The participant

BACKGROUND: HLA-B27 can effect clinical presentation and course of ankylosing spondylitis. Different detection techniques of HLA-B27 are available with variable sensitivities and specificities. OBJECTIVE: To compare serologic and molecular diagnostic techniques of detecting HLA-B27 status and to correlate it with some clinical variables among ankylosing spondylitis patients. PATIENTS AND METHODS: A cross-sectional study was conducted on 83 Iraqi patients with ankylosing spondylitis. Clinical and laboratory evaluations were reported. HLA-B27 status was determined in all patients by real-time PCR using HLA-B27 RealFast™ kit; ELISA method was used as well to detect soluble serum HLA-B27 antigens using Human Leukocyte Antigen® kit. RESULTS:

Objective : To study the effect of some risk factors like age, smoking and Diabetes mellitus (DM) among patients with
certain cardiovascular diseases (Angina pectoris and Myocardial infarction), in addition to the assessment of the Creactive
protein (CRP) in the sera of those patients.
Methodology: The study was carried out on (100) subjects who were hospitalized in the Iraqi Center of heart Diseases
in Baghdad city and were suffering from Myocardial InfarcƟon (MI) (16) and Angina Pectoris (AP) (79) or from both (5)
over a period from September 2009 to June 2010. The results of paƟents were compared with those of (30) healthy
and age-matched individuals as a control group. Data were obtained from patients who were alr

Bacterial strains were isolated from oil-contaminated soil, in 2018, these isolates were identified, and with the aim of finding out the ability of these isolates to degrede the oil compounds, the color change of medium which added to it isolates was read by the method of Pacto Bushnell Hans. Then the change in the petroleum compounds was read by gas chromatography, for the most effective isolates.

The nine isolated bacterial showed different degrees of color change, and the isolates (Pseudomonas, Bacillus, Micrococcus) outperformed the color change amount (78, 78, 77) %, respectively, compared to the control, and the three isolates together showed the best color change of 90.7. % Compared to the control, and the