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.      

Maulticollinearity is a problem that always occurs when two or more predictor variables are correlated with each other. consist of the breach of one basic assumptions of the ordinary least squares method with biased estimates results, There are several methods which are proposed to handle this problem including the  method To address a problem  and  method To address a problem , In this research a comparisons are employed between the biased   method and unbiased   method with Bayesian   using Gamma distribution  method  addition to Ordinary Least Square metho

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

             The study aims budget in grades use of smart phones to individuals (sample) according variable sex (males and females) and used researcher descriptive analytical method consisted sample of (300) students have chosen the way stratified random, and the study variables (academic achievement of students, sex and the use of Smart phones) resolution was adopted as a tool for data collection. The most important results of the study that females are more commonly used for smart phones, as well as the existence of a positive relationship between the inverse statistically significant use of smart phones and the rate of school for students and the use of smart phones h

Mixed metal ligand complexes is reported with Curcumin (CUM) as a primary ligand and 1:10-phenanthroline (phen ) as secondary ligand. The structures of these complexes are confirmed by using FT-IR and UV- electronic spectroscopies, magnetic moments, melting points , molar conductivity measurements .and the metal % analysis revealed that the complexes analyze indicates a six coordinated as[M(CUM)( Phen)2]Cl, M=Mn (II), Co(II), Ni(II),Cu(II) ,Zn(II) , Cd(II) , Hg(II) and [M’ (CUM)( Phen)2]Cl2 M’= Cr(III) &. Fe(III). In-vitro antimicrobial studies on ( Curcumin and 1:10-phenanthroline ligands and mixed metal ligand complexes against {(Bacillus subtilis (G+) , Esherichia Coli (G-) and as well as antifungal activities against Candida albican

The present study was conducted to investigate the effects of toxoplasmosis on liver, kidney and some blood ions such as calcium, potassium & sodium. A total of 100 blood samples were obtained from pregnant women in several health centers in Baghdad city. which consist of 70 seropositive & 30 seronegative/control group, aged between 20 & 47 years old from September 2013 till September 2014. All of these cases were tested to specific antibody to Toxoplasma gondii by using a latex agglutination test and IgM & IgG antibodies using the ELISA technique. The serum samples were examined for liver function (serum aspartate aminotransferase [AST/GOT], serum alanine aminotransferase [ALT/GPT] and serum alkaline phosphatase [ALP]; kidney function (ser

The interaction of charged particles with the chemical elements involved in the synthesis of human tissues is one of the modern techniques in radiation therapy. One of these charged particles are alpha particles, where recent studies have confirmed their ability to generate radiation in a highly toxic localized manner because of its high ionization and short its range. In this work, We focused our study on the interaction of alpha particles with liquid water; since the water represents over 80% of the most-soft tissues, as well as, hydrogen, oxygen, and nitrogen ,because they are key chemical elements involved in the synthesis of most human tissues. The mass stopping powers of alpha particle with HଶO , COଶ, Oଶ, Hଶ and Nଶhave

Soaking dentures with disinfection solutions is an effective way of keeping dentures in a healthy status; however, immersions in these solutions have a negative effect on the bond strength of denture base and denture teeth. The aim of this study was to evaluate the bond strength between denture acrylic teeth and heat-cured Poly (methyl methacrylate) denture base material (with and without nano silica) after disinfection with different chemical disinfectants for a simulated period of six months. One hundred specimens of maxillary central incisors attached to PMMA were divided into two groups; 50 specimens of PMMA without nano silica and 50 specimens of PMMA reinforced with 5 wt% of nano silica. Specimens of each group were immersed in five i