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 current study was conducted on 504(Ros-308) broiler chicks reared in Animal farms belong to College of Agriculture, University of Baghdad during the period 28/9/2017- 9/11/2018 to determine the effect of ginseng additive on the performance of chicks. Results of study showed a significant effect (p≤0.05) of exposure period an Red blood cells, 3.56×106ml3 of blood was in bird, which exposure to 2hr at heat shock. In 42 day at age 106 ×38 ml3 of blood can noticed in the blood at birds, which exposure to 2hr in 21-42 days at 3 days of age. No significant effect at ginseng on blood cells. The results showed a significant effect (p≤0.05) of interaction on red blood cells at 21 and 42 days of age and the average cells between these ages

This work examines numerically the effects of particle size, particle thermal conductivity and inlet velocity of forced convection heat transfer in uniformly heated packed duct. Four packing material (Aluminum, Alumina, Glass and Nylon) with range of thermal conductivity (from200 W/m.K for Aluminum to 0.23 W/m.K for Nylon), four particle diameters (1, 3, 5 and 7 cm), inlet velocity ( 0.07, 0.19 and 0.32 m/s) and constant heat flux ( 1000, 2000 and 3000 W/ m ²) were investigated. Results showed that heat transfer (average Nusselt number Nu_av) increased with increasing packing conductivity; inlet velocity and heat flux, but decreased with increasing particle size.Also, Aluminum average Nusselt number is about (0.85,2.

The evacuated tube solar collector ETC is studied intensively and extensively by experimental and
theoretical works, in order to investigate its performance and enhancement of heat transfer, for Baghdad climate
from April 2011 till the end of March 2012. Experimental work is carried out on a well instrumented collector
consists of 16 evacuated tubes of aspect ratio 38.6 and thermally insulated tank of volume 112L. The relation
between convective heat transfer and natural circulation inside the tube is estimated, collector efficiency, effect of
tube tilt angles, incidence angle modifier, The solar heating system is investigated under different loads pattern (i.e
closed and open flow) to evaluate the heat loss coefficient

Iraqi bentonite is used as main material for preparing ceramic samples with the additions of alumina and magnesia. X-ray diffractions analyses were carried out for the raw material at room temperature. The sequence of mineral phase's transformations of the bentonite for temperatures 1000 ,1100 ,1200 and 1250 ºC reflects that it finally transformed in to mullite 39.18% and cristobalite 62.82%. Samples of different weight constituent were prepared. The effect of its constitutional change reveals through its heat treatments at 1000,1100,1200,1250and 1300ºC .The samples of additions less than 15% of alumina and magnesia could not stand up to 1300ºC while the samples of addition more than 15% are stable .That is shown by analy

The present research tackles a number of historical facts and incidents with a purely legal dimension in an important stage in the contemporary history of Iraq, especially the era of the British occupation. This resulted in innumerable social, political and legal problems, particularily the judicial legislation problems in Iraq. These legislations included a set of civil laws and in force governmental procedures that will be discussed historically by examining documents issued by the Ministries of Justice and Interior Affairs in the governments of monarchy for the period from 1921-to-1958. The data of the present paper relied on the Iraqi Library and Archives, (hence DKW). The study adopted the narrative historical methodology when inves

The removal of fluoride ions from aqueous solution onto algal biomass as biosorbent in batch and continuous fluidized bed systems was studied. Batch system was used to study the effects of process parameters such as, pH (2-3.5), influent fluoride ions concentration (10- 50 mg/l), algal biomass dose (0–1.5 g/ 200 ml solution), to determine the best operating conditions. These conditions were pH=2.5, influent fluoride ions concentration= 10 mg/l, and algal biomass dose=3.5 mg/l. While, in continuous fluidized bed system, different operating conditions were used; flow rate (0.667- 0.800 l/min), bed depth (8-15 cm) corresponded to bed weight of (80- 150 g). The results show that the breakthrough time increases with the inc

   Gas lift is one of the most important artificial lift methods for increasing oil production, as wells often require this method after the reservoir's energy has decreased. In this research, an optimal gas lift system is designed for five horizontal wells in the Ahdab oil field, which suffers from low production. At the same time, water cut in some of these wells reaches 66%, while the productivity index is low in others, which makes the challenges clear, and a deep analysis is needed to find an optimal system. The Pipesim program is used to design the optimal gas lift system, which contains features that facilitate the implementation of the appropriate design and provide the ability to analyze and determine the optimal design v

Abstract:

The researcher shed light on a diet in Iraq before 2003 became in this period. And how the ration card has a variety of vocabulary and cover the need of the population of commodities and have a key role in saving Iraq from a real crisis in the period of economic siege, especially in light of the State's direction to support the agricultural sector, which in that period able to fill half of the market needs of food the basic. As well as providing strategic storage at the Ministry of Commerce enough for six months But after the events of 2003 and the crises that hit the country and the unstable security situation began to rise voices calling for reform of the ration card system as a system that is a burden on the