Iraqi legislator taxation  married women in charge of the income tax treatment of the man in charge of tax and the application of the principle of equality of individuals to bear public burdens. The factor legislator women in charge of special treatment in some cases, taking into account the circumstances family allow  tax in the case of whether she was married to a man is unable to completely work and does not have a resource, as well as giving the legislator allow for her children. it observed that the amount of allowing still little is notcommensurate with the high cost of living in addition to limiting the tax allowances granted within the limits of the taxpayer and his immediate family did not take the legisla

Abstract: In the current research the absorption and fluorescence spectrum of Coumarin (334) and Rhodamine (590) in ethanol solvent at different concentration (10-3, 10-4, 10-5) M had been studied. The absorption intensity of these dyes increases as the Concentration increase in addition to that the spectrum was shifted towards the longer wavelength (red shift). The energy transfer process has been investigated after achievement this condition. The fluorescence peak intensity of donor molecule was decrease and its bandwidth will increases on the contrary of the acceptor molecule its intensity increase gradually and its bandwidth decreases as the acceptor concentration increase.

Background: Pilonidal sinus is a recurrence pathology that affects the gluteal area, cleft part of it.  It affects many parts but mainly the sacral area and may present with various forms; from the asymptomatic cyst to severe infection in a form of painful abscess or sinus. The treatment of pilonidal sinus ranges from observation with good hygiene to excision of the sinus left wide incision. Recurrence may follow the excisional procedure and may need more operations. Many conservative ways had been used for the management of the sinus; laser (phototherapy) is one kind that may use. this paper aims to test the efficiency of the laser (diode 980nm) in the treatment of the sinus. material:

The zirconia ceramic restoration (ZCR) is used as substitutes for the metal-ceramic restoration. Clinical studies demonstrating of ZCRs showed a high fracture incidence of veneering layer than metal-ceramic restorations. This attributed to the low bond strength of zirconia to veneering ceramic as a result of lacking of glass content in its matrix. Surface treatment was proposed to improve the bonding strength between zirconia and veneering ceramic. Several studies revealed that some treatment such as airborne particle abrasion (APA) is responsible for generating chipping of veneering ceramic. The study aimed to develop a new zirconia coatings to increase bonding strength between zirconia substrate and veneering porcelain. Three groups of 15

The banking system considered as one of the most important intermediate circle between creditor and debtors it is mean the most important funding rings in economic activity, whether finance takes the a consumer or investment form and therefore it is the main base to stimulate economic activity both on the demand side, both consumption and investment and therefore of the main motivating factors for economic growth.

The banking system depends in achieve its goals on the grants and loan recovery, or what is known credit process and according to what the importance referred to the role of the banking system, it is important to ensure the safety and efficiency of the mechanisms of banking device and safety is

Background Alloys with the addition of zirconium and niobium eliminate the adverse effects of aluminum and vanadium on the nervous system, the possibility of metallosis and the initiation of diseases (including cancers or Alzheimer›s disease). In addition, they have better corrosion resistance, and a Young›s modulus value similar to longitudinal bone tissue. Therefore, only choosing appropriate materials does not guarantee proper functioning of the implants, the surfaces of the implants also have to be suitable to meet the requirements. The laser surface hardening process modifies the surface properties by imparting microstructural changes, whereas surface remelting induces changes in the surface topography, roughness, wettability and w

This research focuses on improvement of the corrosion behaviour of commercial pure titanium (Ti) grade II when exposed to Hank’s solution through different surface treatments. The disc shape of titanium samples were constructed to be divided according to their surface treatment. The first experimental group the Ti sample was exposed to computer numerical control (CNC) fiber laser machine. Whereas, the other experimental group the Ti sample was only coated with Polyetherketon keton (PEKK) by using carbon dioxide (CO2) laser technique while the last experimental group the Ti sample was treated with CNC fiber laser followed by PEKK coating by using CO2 laser technique. All were compared with the untreated control group. The electrochemical a

This paper deals with an analytical study of the flow of an incompressible generalized Burgers’ fluid (GBF) in an annular pipe. We discussed in this problem the flow induced by an impulsive pressure gradient and compare the results with flow due to a constant pressure gradient. Analytic solutions for velocity is earned by using discrete Laplace transform (DLT) of the sequential fractional derivatives (FD) and finite Hankel transform (FHT). The influences of different parameters are analyzed on a velocity distribution characteristics and a comparison between two cases is also presented, and discussed in details. Eventually, the figures are plotted to exhibit these effects.

In this work, electrochemical process was presented to polymerized eugenol on Gr.2 and Gr.5 titanium alloys before and after treated by Micro Arc Oxidation (MAO), where Gr.2 is commercial pure titanium and Gr.5 is Ti-6Al-4V dental alloys. The deposited layers were characterized by scanning electron microscopy (SEM), energy-dispersive X-ray spectroscopy (EDS), X-ray diffraction (XRD), and Fourier transform infrared spectroscopy (FTIR). The adhesion strength of polymeric thin-film was estimation by using pull-off adhesion test and the result was the adhesion strength of PE was (1.23 MPa) on Gr.2 before MAO and increase to (1.98 MPa) on Gr.2 after MAO treatment. The corrosion behavior of Gr.2 and Gr.5 alloy in artificial saliva environment at