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.
A new series of transition metal complexes of Cu(II), Ni(II), Co(II) and Fe(III) have been synthesized from the Schiff base (L1) and (L2) derived from Semicarbazide hydro chloride and 4-chlorobenzaldehyde or 4-bromobenzaldehyde. The structural features have been arrived from their elemental analyses, magnetic susceptibility, molar conductivity, IR, UV-Vis. and 1H NMR spectral studies. The data show that the complexes have composition of [M(L)2](NO3)2 and [Fe(L)2 (NO3)2](NO3) where the M=Co(II),Ni(II) and Cu(II) ;L=L1and L2 type. The magnetic susceptibility and UV-Vis spectral data of the complexes suggest a square planer geometry for Co(II) and Cu(II) but Fe(III) octahedral geometry and Ni(II) tetrahedral geometry around the central metal i
... Show MoreIn this research various of 2,5-disubstituted 1,3,4-oxadiazole (Schiff base, oxo-thiazolidine , and other compounds) were synthesized from 2,5-di(4,4?- amino-1,3,4-oxadiazole ) which use quently synthesized from mixture of 4-amino benzoic acid and hydrazine in the presence of polyphosphorus acid. The synthesized compounds were characterized by using some Spectral data (UV, FT-IR, and 1H-NMR).
The aim of this research to show the role of some enzymes in pathological mechanism of rheumatoid arthritis (RA) disease. Sixty patients with RA and matched number of apparently healthy volunteers were included in the study. Spectrophotometric methods were used to determine Peroxy nitrite (ONOO), Nitric oxide (NO), Nitric oxide synthase activity (NOS) cycloxygenase-2 activity (COX-2), glutathione peroxidase (GPX) activity and superoxide dismutase (SOD) activity in serum of both groups. Colorimetric assay kits were used to determine Iron. Rheumatoid factor (RF) was determined using Imuno-Latex kit. ONOO, NO levels, and NOS activity were significantly higher in the patients compared to the control group. Conversely, Iron level, SOD
... Show MoreThin films of zinc selenide ZnSe have been prepared by using thermal evaporation method in vacuum with different thickness (1000 – 4000) Ao and a deposited on glass substrate and studying some electrical properties including the determination of A.C conductivity and real, imaginary parts of dielectric constant and tangent of loss angle. The result shows that increasing value of A.C conductivity with increasing thickness and temperature, and increasing capacitance value with increasing the temperature and decrease with increasing frequency . Real and imaginary parts of dielectric constant and tangent of loss angle decrease with increasing frequency
This study sheds light on various drugs of plant origin which have shown action on thyroid and its functioning as well as on the various factors associated with thyroid dysfunction. Therefore, the aim of this study is to determine the activity of the aqueous extracts of Fucus vesiculosus, Coleus forskohlii, Curcuma longa L., Rosmarinus officinalis L., Camellia sinensis L. and Melissa officinalis L. in regulation of thyroid hormones in serum taken from rats. Fifty-seven female albino rats were divided into 19 groups, each group with 3 rats, and treated orally with an aqueous plant extract in three different doses, except the control group which was treated with normal saline only. Also, a histological s
... Show MoreAfter restoration of Iraqi marshes during 2003, three locations were chosen, one in each main marsh (Um Al-Naaj site in Al-Hwaizeh marsh; Al-Nagarah site in Al-Hammar marsh and Al-Baghdadia site in Al-Chebaysh marsh) to determine the concentrations of nutrients (Nitrate, Nitrite, Phosphate and Silicate) in water seasonally for the period winter, spring, summer, and autumn at 2007. Five water replicates were collected from each site, seasonally. In the Lab., the samples were analyzed by colorimetric methods; the results showed that Um-Al-Naaj site has the highest nutrients level, while Al-Nagarah site has the lowest level. The statistical program t-test was applied at the significant levels (P-value < 0.01) and (P-value < 0.05) to know
... Show MoreTwelve stations in the cities of Kufa and Mishkhab were selected for studying the geotechnical, including physical, engineering, chemical and mineralogical, properties of soils in the river banks along the Euphrates River. Grain size distribution of the bank soils showed higher silt than clay and sand percentages. Soil samples from the 12 stations were classified according to the USCS standards. Silt with low plasticity constituted 91% of the silt fraction, whereas that with high plasticity composed 9%. The saturated density values ranged between 1.75-2.073 g/cm3 with an average of 1.953 g/cm3, while the dry density values ranged between 1.307-1.740 g/cm3 with an average of 1.553 g/cm3. The val
... Show MoreA total of 258 voluntary blood donors (males 101; females 157) in the age range of 18-52 yr among males and 18-55 yr among females were examined for Toxoplasma gondii antibodies (IgG), and (IgM) by immunological technique (Enzyme linked Immunosorbant Assay) during the period from March 2009 to April 2010. This study covered a wide range of factors including immunological, age ,sex , place of residence and symptoms that may have a possible relationship with toxoplasmosis. Results presented in this study showed clearly that 38 (14.7%) of individuals participated in this study having IgG Toxoplasma Ab, among those 10 samples (9.9%) were males and 28 samples (17.8%) were females. Moreover, we found the prevalence of IgM seropositivity in th
... Show MoreTo estimate some of the genetic parameters and genotypic phenotypic coefficient of variation and to find the interaction between varieties and generations in the morphological traits and yield,yield components. Three varieties of Faba beans were treated by nitroso acid mutagen, field experiments were conducted during 2010-2013. The results showed that variances values were different among traits, and the values of genetic and phenotypic variance were greater than the environmental variance values for most of the traits. Heritability in the broad sense has reached the highest value in most of the studied traits for M1 and M2 generations. Heritability in the broad sense varied among the traits. Highest heritability in most of the traits in
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