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.      

The proton momentum distributions (PMD) and the elastic
electron scattering form factors F(q) of the ground state for some
even mass nuclei in the 2p-1f shell for 70Ge, 72Ge, 74Ge and 76Ge are
calculated by using the Coherent Density Fluctuation Model (CDFM)
and expressed in terms of the fluctuation function (weight function)
|F(x)|2. The fluctuation function has been related to the charge
density distribution (CDD) of the nuclei and determined from the
theory and experiment. The property of the long-tail behavior at high
momentum region of the proton momentum distribution has been
obtained by both the theoretical and experimental fluctuation
functions. The calculated form factors F (q) of all nuclei under s

The zeolite's textural properties have a significant effect on zeolite's effectiveness in the different industrial processes. This research aimed to study the textual properties of the NaX and FeX zeolites using the nitrogen adsorption-desorption technique at a constant low temperature. According to the International Union of Pure and Applied Chemistry, the adsorption-desorption isotherm showed that the studied materials were mixed kinds I/II isotherms and H3 type hysteresis. The Brunauer-Emmett-Teller isotherm was the best model to describe the nitrogen adsorption-desorption better than the Langmuir and Freundlich isotherms. The obtained adsorption capacity and Brunauer-Emmett-Teller surface area values for NaX were greater than FeX. Ac

The present study aims at scrutinizing the impoliteness types, causes, and purposes utilized by Iraqi English language learners when refusing marriage proposals. Thus, it attempts to answer the questions: (1) what are the impoliteness formulas used by the Iraqi learners of English in refusing marriage proposals?, and (2) What are their impoliteness triggers/causes and the purposes? The study is significant in bridging the gap that few linguistic types of research concentrate on studying intentionality and emotions allied with impoliteness. Data were collected from 35 Iraqi learners of English responding to 6 situations of marriage. The data were analyzed using Culpeper’s (2011) formulas of impoliteness and Bousfield’s (2007) impolite

The 3D electro-Fenton technique is, due to its high efficiency, one of the technologies suggested to eliminate organic pollutants in wastewater. The type of particle electrode used in the 3D electro-Fenton process is one of the most crucial variables because of its effect on the formation of reactive species and the source of iron ions. The electrolytic cell in the current study consisted of graphite as an anode, carbon fiber (CF) modified with graphene as a cathode, and iron foam particles as a third electrode. A response surface methodology (RSM) approach was used to optimize the 3D electro-Fenton process. The RSM results revealed that the quadratic model has a high R2 of 99.05 %. At 4 g L-1 iron foam particles, time of 5 h, and

ليكاند ازو جديد. 4-((3-formyl-2-hydroxyphenyl)diazenyl)-N-(5-methylisoxazol-3-yl)benzenesulfonamide, الليكاند المحضر استعمل لتحضير معقدات من ايونات معادن مختلفة مثل الكروم الثلاثي والمنغنيز الثنائي والحديد الثلاثي  والبلاديوم الثنائي بنسب مولية (1:1) ( ليكاند : فلز) نتائج التشخيص للمركبات يتقنيات مطيافية الاشعة فوق البنفسجية الاشعة تحت الحمراء الرنين النووي المغناطيسي البروتوني والكربوني وطيف الكتلة والتحليل الدقيق للعناصر ومحتوى الفلز وال

Cloud Computing is a mass platform to serve high volume data from multi-devices and numerous technologies. Cloud tenants have a high demand to access their data faster without any disruptions. Therefore, cloud providers are struggling to ensure every individual data is secured and always accessible. Hence, an appropriate replication strategy capable of selecting essential data is required in cloud replication environments as the solution. This paper proposed a Crucial File Selection Strategy (CFSS) to address poor response time in a cloud replication environment. A cloud simulator called CloudSim is used to conduct the necessary experiments, and results are presented to evidence the enhancement on replication performance. The obtained an

Introduction:  Cerebral hydatid disease (CHD) is rare and the multiple-cystic variety is even rarer. In this paper, we report a case of multiple CHD and explore a possible link with a preceding spontaneous intracerebral haemorrhage (ICH).   Case presentation: A 27-year old gentleman with a history of surgically-evacuated, spontaneous ICH presented with severe headache, left-sided weakness - Medical Research Council (MRC) grade II - and recurrent tonic-clonic seizures, while on a full dose of anti-epileptic medication. Brain magnetic resonance imaging (MRI) scans showed multiple intra-axial cystic lesions in the right hemisphere. The cysts were removed intact using Dowling’s technique through a large temporoparietal crani