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.      

This study comprised three traverses extending parallel through the Northern, Central and Southern Mahmudiya districts, and perpendicular to the course of the Euphrates River. They were identified to collect (15) soil samples and some water samples as distributed within the land cover classes of the study area. Those classes were determined by visual interpretation and supervised classification for Landsat (TM) images obtained in August/2007. The digital classification was based on Maximum Likelihood method using six spectral bands excluding the thermal band. Chemical and physical laboratory analysis for the soil characteristics was performed to determine the types of land degradation in the study area.
The results showed that the hig

Background: Gasoline constituents and its derivatives had many hazardous effects on the general health of humans. Thus, gasoline stations workers may be affected by different types of related diseases.This study was conducted to assess selected salivary elements and their relation with dental caries, oral hygiene status and periodontal diseases among gasoline stations workers in comparison with individuals have no regular exposure to gasoline. Materials and methods: The study group consists of thirty male subjects with an age range (33-39) years who worked in different gasoline stations in different areas of Baghdad city and thirty persons that matching in age and gender and not exposed to gasoline were selected as a control group. Dental c

Titanium-dioxide (TiO₂) nanoparticles suspended in water, and ethanol based fluids have been prepared using one step method and characterized by scanning electron microscopy (SEM), and UV–visible spectrophotometer. The TiO₂ nanoparticles were added to base fluids with different volume concentrations from 0.1% to1.5% by dispersing the synthesized nanoparticles in deionized water and ethanol solutions. The effective thermal conductivity, viscosity and pH of prepared nanofluids at different temperatures from 15 to 30 ^oC were carried out and investigated. It was observed that the thermal conductivity, pH, and viscosity of nanofluids increases with the increase in TiO₂ nanoparticle volume fraction

The presence and prevalence of V. cholerae were investigated in forty five water samples collected from different locations of Tiger River/ Baghdad city. Twenty one isolates were isolated by adopting a simple isolation techniques. The final identification revealed that only three isolates were confirmed as V. cholerae. They were named 1J, 1R and Dial 131 which are all serogrouped as non-O1. Toxin Coregulated Pili (TCP) and heat labile enterotoxin (LT) were determined in only the environmental isolate 1J while non of the isolates produced heat stabile toxin (ST). The purification scheme was improved, few steps were adopted to include back extraction of ammonium sulfate, saturation between 80-20%, desalting through Sephadex G25, and gel filt

This search includes the preparation of Schiff base ligand (SB) from condensation primary amine with vanillin. The new ligand was diagnosed by spectroscopic methods as Mass, NMR, CHN and FTIR. Ligand complexes were mixed from new (SB) and Anthranillic acid (A) with five metal (II) chlorides. The preparation and diagnosis were conducted by FTIR, CHN, UV-visible, molar conductivity, atomic absorption and magnetic moment. The octahedral geometrical shape of the complexes was proposed. The ligands and their new complexes were screened with two different types of bacteria.

The gravity method is a measurement of relatively noticeable variations in the Earth’s gravitational field caused by lateral variations in rock's density. In the current research, a new technique is applied on the previous Bouguer map of gravity surveys (conducted from 1940–1950) of the last century, by selecting certain areas in the South-Western desert of Iraqi-territory within the provinces' administrative boundary of Najaf and Anbar. Depending on the theory of gravity inversion where gravity values could be reflected to density-contrast variations with the depths; so, gravity data inversion can be utilized to calculate the models of density and velocity from four selected depth-slices 9.63 Km, 1.1 Km, 0.682 Km and 0.407 Km.

In this paper, we will study non parametric model when the response variable have missing data (non response) in observations it under missing mechanisms MCAR, then we suggest Kernel-Based Non-Parametric Single-Imputation instead of missing value and compare it with Nearest Neighbor Imputation by using the simulation about some difference models and with difference cases as the sample size, variance and rate of missing data.      

Abstract

Due to the momentum of winning in the streets of the city of Baghdad as a result of the large number of checkpoints so felt researcher to conduct a field visit to find out the main reasons that led to this congestion and to find practical solutions to mitigate wastage winning the arrival time citizen to where you want the least possible time.

This research aims to overcome the difficulties experienced by citizens to reach their places of work and reduce waste at the time of service and waiting time as well as reduce the cost of waiting.

Has emerged study a set of conclusions, including the use of model queue (G / G / C) and the mome

Three hundred samples of washing water of vegetables were collected from women aged ( 15- 6o) years from different area in Baghdad governorate and its suburbs include two rural area ( Jaddria in Baghdad university and Al –Wagif in Rashdia) and two urbane area (Mansoure and Escan) . The samples were examined by precipitation method and then by staining method ( Lugols –Iodine stain) . The percentage of infection of intestinal parasites 36.3% include 15.3% for urban area and 57.3% in rural area and a significant difference was found between those groups . .The results showed also increased in the prevalence of parasitic infection in group age (15 -30) year .Also the results showed only 109 sample infected with eight specie