Preferred Language
Articles
/
jpgiafs-913
Personal tax exemptions "a comparative study with some Arab and European system legislations
...Show More Authors

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.      

View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Nov 01 2022
Journal Name
Al-adab Journal
A Pragmatic Analysis of Implicatures in Covid-19 Coronavirus English Jokes: A Neo-Gricean Approach
...Show More Authors

Publication Date
Sat Dec 30 2023
Journal Name
Wasit Journal For Pure Sciences
A Review of Modern Methods of Synthesis 1, 3, 4-Oxadiazole as a Bioactive Compounds
...Show More Authors

ABSTRACT: Oxadiazole ring is a heterocyclic molecule with an oxygen and two nitrogen atoms spread throughout its five-membered structure. There are four different isomers that have been discovered, Because of their wide applications in a range of sectors, including medications . Some of these biological activity are; anticonvulsant capacity, anticancer as well, antibacterial, antiviral, antifungal,  antimalarial, antitubercular, anti-asthmatic, antidepressant, antidiabetic, antioxidant, antiparkinsonian, analgesic and  anti-inflammatory, are just some of the therapeutic uses that have drawn attention to drug candidates containing an oxadiazole moiety. This review, we will examine the various methods of oxadiazole synthesis. The mo

... Show More
View Publication
Crossref (2)
Crossref
Publication Date
Sun Jan 24 2016
Journal Name
Al-academy
The Instagram from a media tool to a marketing tool: بتول السيد مصطفى جواد أحمد
...Show More Authors

The subject of this study is one of the most interactive media networks, which is the Instagram.The study uses a descriptive approach and focuses on how Instagram turns from a media tool to a marketing tool. The study problematic consists of this question: How Instagram turns to a marketing tool, and what are the advantages and the disadvantages for that?This study highlights the definition of Instagram, the creation of it and its improvement, the Instagram in Bahrain, the Instagram uses, the Instagram as a marketing tool, and the advantages and disadvantages of using Instagram for marketing.The study confirms that Instagram is a new media network, and focuses on how it develops on later stages and mentions the increase of the percentage

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 14 2022
Journal Name
Chemical Papers
Nile red based dye D–π–A as a promising material for solar cell applications
...Show More Authors

A recently reported Nile red (NR) dye conjugated with benzothiadiazole species paves the way for the development of novel organic-based sensitizers used in solar cells whose structures are susceptible to modifications. Thus, six novel NR structures were derived from two previously developed structures in laboratories. In this study, density functional theory (DFT) calculations and time-dependent DFT (TD-DFT) were used to determine the optoelectronic properties of the NR-derived moieties such as absorption spectra. Various linkers were investigated in an attempt to understand the impact of π-linkers on the optoelectronic properties. According to the findings, the presence of furan species led to the planarity of the molecule and a reduction

... Show More
View Publication
Scopus (2)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
A model of a proposed audit program to audit the strategies of municipal institutions and its impact on achieving sustainable development: An applied research in the municipal institutions of Karbala Governorate
...Show More Authors

Abstract

                  The study aimed to prepare a practical guide for procedures for auditing the strategies of municipal institutions in achieving sustainable development by adopting the idea of ​​the audit matrix through which a classified report is prepared according to the dimensions of sustainable development, by preparing a specialized audit program for the purpose of auditing strategies for achieving sustainable development and emptying the results of the application of each of the paragraphs The program in the audit matrix that was prepared for the purpose of determining the impact of each observation and linkin

... Show More
View Publication Preview PDF
Publication Date
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
A New Approach for Developing Spectrophotometric Determination of Phenylephrine Drug in Pure, Pharmaceutics and Serum Samples Using Sodium Periodate as Oxidizing Agent via a Green Method of CFIA/Merging Zone Technique
...Show More Authors

     The research involved a rapid, automated and highly accurate developed CFIA/MZ technique for estimation of phenylephrine hydrochloride (PHE) in pure, dosage forms and biological sample. This method is based on oxidative coupling reaction of 2,4-dinitrophenylhydrazine (DNPH) with PHE in existence of sodium periodate as oxidizing agent in alkaline medium to form a red colored product at ʎmax )520 nm (. A flow rate of 4.3 mL.min-1 using distilled water as a carrier, the method of FIA proved to be as a sensitive and economic analytical tool for estimation of PHE.

Within the concentration range of 5-300 μg.mL-1, a calibration curve was rectilinear, where the detection limit was 3.252 μg.mL

... Show More
View Publication Preview PDF
Scopus (4)
Scopus Crossref
Publication Date
Mon Dec 31 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
STUDYING THE EFFECT OF Proteinase K AND α-Amylase ON INHIBITION OF Staphylococcus aureus AND Klebsiella pneumoniae BIOFILM ISOLATE FROM URINARY TRACT INFECTION.: STUDYING THE EFFECT OF Proteinase K AND α-Amylase ON INHIBITION OF Staphylococcus aureus AND Klebsiella pneumoniae BIOFILM ISOLATE FROM URINARY TRACT INFECTION.
...Show More Authors

The current study aimed to investigate the viability of biofilm formation klebsilla pneumoniae and Staphylococcus aureus. 440 urine samples were collected from patients suffering from urinary tract infection (UTI) from those who were admitted and visitors to Al-Ramadi Teaching Hospital, Al-Yarmouk Teaching Hospital, Al-Ramadi Teaching Hospital for women and children and , Teaching Laboratories in the Medical City for both genders for a period extended from 5 July, 2017 to 10 October, 2017. Samples were diagnosed by culturing them on a selective media and by biochemical testes , also, diagnosis was ensured by using VITEK-2 compact system. Results showed that K.pneumoniae isolation ratio was 17.1%(68) and S.aureus ratio was 13.1%(52). Thei

... Show More
View Publication Preview PDF
Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
Linguistic correction To some modern narrators In the book (Reforming the error of the modernists) For the Orator (d. 388 AH)
...Show More Authors

Il semble que Khattabi était un linguiste, avec un endroit linguistique pour comprendre les textes de conversations et des mots étranges en particulier. Langue, et chacun avait ses arguments et ses preuves. Ses corrections incluaient la mélodie dans les mouvements, telle qu'une dilution plus serrée, la dilution de l'agitateur, le remplacement d'un autre mouvement, ou une autre rotation des mouvements, et le changement de structure morphologique du mot qui en résultait, ainsi que l'alerte sur les conséquences des lettres, Certaines de ces erreurs sont dues à la langue, et certaines sont considérées comme un type de déformation ou de fausse représentation connue de certains spécialistes, ce qui constitue un précédent louable

... Show More
View Publication Preview PDF
Publication Date
Sun Mar 13 2011
Journal Name
Baghdad Science Journal
Distribution Of Some Heavy Metals In Water,Sediment & Fish Cyprinus carpio in Euphrates River Near Al- Nassiriya City Center South Iraq .
...Show More Authors

The heavy metals Cd, Cu, Fe, pb, and Zn were determined in dissolved and particulate phases of the water,in addition to exchangeable and residual phases of the sediment and in the selected organs of the fish Cyprinus carpio collected from the Euphrates River near Al-Nassiriya city center south of Iraq during the summer period / 2009 .Also sediment texture and total organic carbon(TOC) were measured. Analysis emploing a flam Atomic Absorption Spectrophotometers . The mean regional concentrations of the heavy metals in dissolved (µg/l) and particulate phases (µg/gm) dry weight were Cd (0.15,16.13) ,Cu (0.59,24.48) ,Fe (726,909.4) ,Pb (0.20, 49.95) and Zn (2.5,35.62) respectively,and those for exchangeable and residual phases of the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jan 07 2026
Journal Name
Journal Of Physical Education
The Effect of Proposed Exercises On Some Kinematical Variables Of Rotational Back Kick In Taekwondo Fighters Aged 15 – 17 Years Old
...Show More Authors

View Publication