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 legislator in charge of the case to support their parents or anyone else to be in charge of her household responsibility religiously.
The present paper discusses morphological and syntactic structures of time in Russian language. The morphological and syntactic structures are considered part component of time category in Russian language.
The morphological categories of time are formed through a various types of expressions .Tenses generally express time relative to the moment of speaking. In some contexts, however, their meaning may be relativized to a point in the past ,present or future which is established in the discourse .Some languages have different verb forms or constructions and that are opposed in meaning not in syntactic category. Hence, the present study traces and compares the syntacti
... Show MoreThis study aims to identify the degree of Arabic language teachers at the secondary stage possessing the teaching competencies necessary to develop the skills of literary savor among their students from the perception of educational leaders in Bisha Province. To achieve the objectives of the study, the descriptive approach was used by adopting a comprehensive survey method. The study sample consisted of (48) school principals and Arabic language supervisors in Bisha Province who supervise the teaching of Arabic language at the secondary level in Bisha Province. The necessary data was collected using a questionnaire. The results of the study revealed that the evaluation of the study sample for the degree to which Arabic language teachers
... Show MoreApical meristems, lateral buds, anthers of immature flowers and immature embryos of chickpea ( Cicer arietinum L.) were cultured on MS media with different growth regulators and incubated for 6 weeks at 25-27?C with 16 hrs photoperiod for callus initiation. Results indicated that 1 and 0.1 mg/l of 2,4-D and BA were suitable for callus initiation when apical meristems and lateral buds were used. While 2 and 0.5 mg/l of both growth regulators were essential for immature embryos. It was noticed that using chickpea anthers of the MS medium must contain 1mg/l 2ip and 0.5 mg/l IAA. However, MS medium supplemented with 1-3 mg/l of BA and 2,4-D respectively was good for callus initiation from lateral buds, anther and immature embryos.
... Show MoreBackground:The document on hypertension in the elderly promoted by the American college of cardiology and the American heart association (ACCF/AHA) was written with the intent to be a complete reference at the time of publication on the topic of managing hypertension in the elderly. More recently, the European society of hypertension (ESH) and the European society of cardiology (ESC) issued the 2013 ESH/ESC Guidelines for the management of arterial hypertension, followed by The 2014 Canadian Hypertension Education Program (CHPE), and the Eighth Report of the Joint National Committee (JNC8), all of which has endorsed specific recommendations for the management of elderly hypertensive patients.
The practice by the administration of human resources on effectiveness of organization crisis as two knowledge fields , it were be until now as center for many studies, but the collect it, study of relation between them ,and The role of practices by the administration of human resources on effectiveness of organization crisis administration were considered a new study and first according to the available and showing studies at this field .
The problem of this research was specified by answer for the question that deal for size of consciousness at the ministry of interior for import of&nbs
... Show MoreThis research discusses one of the largest and most important issues of a doctrinal and philosophical dimension at the same time, which is the issue of man’s freedom to choose his actions, and thus his responsibility for those actions, by looking at the nature of these acts, their being and the origin of their creation. He showed that they were created in man by force, and that he was their original creator, and that they were among the creatures of the God Almighty God like others, but they are attributed to man through acquisition. So to the first saying went Jahmiyya or Jabariyya, and to the second saying went to fatalism in the past, and the existentialists shared with them in the modern era, and to the third saying went to the Sun
... Show MoreBackground: Hypothyroidism is a decrease in the production of the thyroid hormones and leads to gland dysfunction. Ashwagandha extract was used as an ayurvedic treatment and supposed to be as antihypothyroidism agent.
Objectives: to investigate the impact of ashwagandha (Ash) extract on propylthiouracil (PTU)-induced hypothyroidism in rats.
Subjects and Methods: The rats were divided into three groups, control group, PTU (hypothyroid) group (6mg/kg/day by oral route), PTU (6mg/kg/day by oral route) +Ash (50mg/kg/day by oral route) treated group. All treatment continued for
... Show MoreThe aim of this study is to know the effect of different percentages of chitosan added to drinking water on the weight and quality of quail meat, physical anatomy in terms of (the body of the long carcass, the girth of the chest, the length of the thigh bones, the thigh racket, the fullness of the chest), chemical analysis (protein, moisture, fat and ash) and sensory evaluation of quail meat. It was purchased 320 Iraqi-origin birds of quail and one day old. Chicks were randomly distributed to three equal groups' treatments and treated with chitosan and added to the drinking water: the first treatment (0.1 gm./L water only as a control treatment), the second treatment (0.2 gm./L of chitosan was added to the drinking water) and the
... Show MoreAbstract
The environmental conditions are important factors, because they affect both the efficiency of a photovoltaic module and the energy load. This research was carried out experimentally and modeling was done in MATLAB –Simulink by monitoring the variation in power output of the system with environmental conditions such as solar radiation, ambient temperature, wind speed, and humidity of Baghdad city. From the results, the ambient temperatures are inversely proportional to humidity and the output power performance of the system, while the wind speed is directly proportional with the output power performance of the system.
Keywords:
... Show MoreTo limit or reduce common microbial contamination occurrence in dairy products in general and in soft cheese in particular, produced in locally plants, this study was performed to demonstrate the possibility of implementing HACCP in one of dairy plants in Baghdad city
HACCP plan was proposed in soft cheese production line. A pre-evaluation was performed in soft cheese line production, HACCP Pre-requisites programs was evaluated from its presence and effectiveness. The evaluation was demonstrated risk in each of: Good Manufacturing Practice (GMP) program, evaluated as microbial and physical risk and considered as critical r
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