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
Sun Jan 27 2019
Journal Name
Journal Of The College Of Education For Women
Al-arbaeen Al-boldniy for Ibin Asker Historical Study
...Show More Authors

Fortieth book is IbnAssaker mechanisms of modern books authored attention appeared amenable to the Messenger of Allah's will (Fife da upon h-d) in his emotional tempting scientists say despite his weakness and preached it save forty Hadith of year necessitated intercession and entering heaven eh Fife FA scientists 1940s h.g. Gae updated combines forty Hadith on a particular topic, authored destinations differed and collected and compiled, the first item in the 1940s that Abdul Rahman Abdullah ibn al-mubaarakmarvzishaikAssaker promised more than thirty workbook in this kind of composition topics varied between consolidation and conversations prove the Almighty Barry qualities, conversations provisions, worship, preaching, and of them only

... Show More
View Publication Preview PDF
Publication Date
Mon Nov 19 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
Study of Two Types Finite Graphs in KU-Semigroups
...Show More Authors

In this ˑwork, we present theˑ notion of the ˑgraph for a KU-semigroup as theˑundirected simple graphˑ with the vertices are the elementsˑ of and weˑˑstudy the ˑgraph ofˑ equivalence classesˑofˑ which is determinedˑ by theˑ definition equivalenceˑ relation ofˑ these verticesˑ, andˑ then some related ˑproperties areˑ given. Several examples are presented and some theorems are proved. Byˑ usingˑ the definitionˑ ofˑ isomorphicˑ graph, ˑwe showˑ thatˑ the graphˑ of equivalence ˑclasses ˑand the ˑgraphˑof ˑa KU-semigroup ˑ areˑ theˑ sameˑ, in special cases.

Publication Date
Thu Feb 27 2020
Journal Name
Iraqi Journal Of Science
Isotopic Study of Springs Near Haditha Dam Western Iraq
...Show More Authors

     Stable isotopic technique and hydrochemistry was used in studying the water resources interaction of near Haditha Reservoir area, western Iraq. Throughout the study area, 14 groundwater samples (Bashina, Zwachi springs and Wells), 8 surface water samples from the study area, and 7 spring samples were analyzed for 2H and 18O stable isotopes and hydrochemical analysis. In this study, the temperature, altitude and continental effects on the isotopic composition of rain water in Iraq were studied. The climate of the study area is classified as semi-arid to arid region. The results show a variation in the isotopic values of Haditha reservoir and Euphrates river. This variation is due to the effect of the low surface area and the

... Show More
View Publication Preview PDF
Scopus (5)
Scopus Crossref
Publication Date
Sat Dec 31 2016
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Performance Study of Electrodialysis for Treatment Fuel Washing Wastewater
...Show More Authors

In this work, electrodialysis (ED) has been demonstrated to be appropriate technique for reducing the electrical conductivity of real wastewater from fuel washing unit, which has been previously treated by other electrochemical technology (electrocoagulation and electrooxidation).  A five cell electrodialysis stack, with an active membrane area of 60 cm2 per cell was employed. During a batch recirculation mode ED system, the effects of parameters such as electrical potential applied (6-18 V) and flow rate of streams (0.5-1.7 L/min.) on the performance of the total dissolved solids (TDS) separation and specific power consumption (SPC) were studied. The results indicate that the process of ED under potential (15 V) and flow

... Show More
View Publication Preview PDF
Publication Date
Fri Nov 01 2013
Journal Name
Iraqi Journal Of Community Medicine
Clinico-Histopathological Study of Calcinosis Cutis among Iraqi Patients
...Show More Authors

AA Noaimi, IRAQI JOURNAL OF COMMUNITY MEDICINE, 2013 - Cited by 1

View Publication
Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Physics: Conference Series
Study the Electrical Properties of Carbon Nanotubes/Polyaniline Nanocomposites
...Show More Authors

Several schottky diodes were fabricated from polyaniline/ Carbon nanotube (single and multiwalled) composites. These composites were synthesized with different concentration and two carbon nanotubes types, Single and Multi-Walled Carbon Nanotubes (SWCNT & MWCNT). Aluminum and silver paste were chosen as schottky and ohmic contact respectively. physical and electrical were used to studied these composite by using Atomic Force Microscopy (AFM) and electrical measurements. The Root Mean Square RMS surface roughness of the composite samples was found to be around 4nm. The currentvoltage characteristic were measurements for all samples in the bias range ±15V at room temperature. The results shows the increasing in carbon nanotubes concentration

... Show More
View Publication Preview PDF
Scopus (10)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Wed Feb 01 2023
Journal Name
Journal Of Engineering
Vertical Stress Prediction for Zubair Oil Field/ Case Study
...Show More Authors

Predicting vertical stress was indeed useful for controlling geomechanical issues since it allowed for the computation of pore pressure for the formation and the classification of fault regimes. This study provides an in-depth observation of vertical stress prediction utilizing numerous approaches using the Techlog 2015 software. Gardner's method results in incorrect vertical stress values with a problem that this method doesn't start from the surface and instead relies only on sound log data. Whereas the Amoco, Wendt non-acoustic, Traugott, average technique simply needed density log as input and used a straight line as the observed density, this was incorrect for vertical computing stress. The results of these methods

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Apr 17 2017
Journal Name
University Of Kerbala,college Of Education For Pure Science /the Fourth Scientific Conference / First International/ Journal Of Kerbala University
Study of Insects Succession on Carcasses in Baghdad City
...Show More Authors

Publication Date
Tue Dec 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Study of the Performance of Batch Reactive Distillation Column
...Show More Authors

Batch reactive distillation was studied in packed bed column. Esterification of methanol with acetic acid to produce methyl acetate and water with homogenous sulfuric acid as a catalyst was considered. This system was chosen because the reaction is reversible and the boiling point of reactant and products are different.
The reaction was carried out with and without distillation column and shows that the reactive distillation is more efficient from the conventional process (reactor and then separation). The conversion of acetic acid and concentration of methyl acetate increase by (30.43% and 75.14%) respectively at the best condition (reflux ratio 2, feed mole ratio 2 and batch time 90 minute).
The influence of various parameters, s

... Show More
View Publication Preview PDF
Publication Date
Fri Feb 01 2002
Journal Name
Journal Of Engineering /college Of Eng./university Of Baghdad
Study of group action of stone columns using FEM
...Show More Authors

Study of group action of stone columns using FEM