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Personal tax exemptions "a comparative study with some Arab and European system legislations
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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.      

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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Effect of varicocelectomy on sperm parameters, oxidative stress and Chromatin maturity in seminal fluid of infertile patients with varicocele
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This study aimed to determine the effect of varicocelectomy on sperm parameters, oxidant- antioxidant status and chromatin maturity percent. The current study has been conducted on 154 infertile patients complaining from varicocele and varicocelomized men in addition to 25 fertile men as control. The results revealed significant decrease (P<0.05) in sperm concentration, progressive motile sperm percent, normal sperm morphology percent, GSH, SOD1, CAT levels and chromatin maturity percent and significant increase (P<0.05) in MDA and ROS concentrations in infertile patients with varicocele when compared to fertile men. The results revealed improvement (P<0.05) of sperm parameters quality, GSH, SOD1, CAT, MDA, ROS concentration and chromatin m

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Publication Date
Mon Jun 10 2019
Journal Name
Chemistry &chemical Technology
Quantitative Determination of Ephedrine Hydrochloride in Pharmaceutical Injections by Highly Sensitive Turbidimetric and Reversed-Phase Combined with UFLC Methods
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In this paper, turbidimetric and reversed-phase ultra-fast liquid chromatography (UFLC) methods were described for the quantitative determination of ephedrine hydrochloride in pharmaceutical injections form. The first method is based on measuring the turbidimetric values for the formed yellowish white precipitate in suspension status in order to determine the ephedrine hydrochloride concentration. The suspended substance is formed as a result of the reaction of ephedrine hydrochloride with phosphomolybdic acid which was used as a reagent. The physical and chemical characteristics of the complex were investigated. The calibration graphs of ephedrine were established by turbidity method. While the second method (UFLC) was conducted using the

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Publication Date
Fri Jul 01 2022
Journal Name
Iraqi Journal Of Science
Synthesis and Characterization of Several New Succinimides Linked to Phenyl Azo Benzothiazole or Thiazole Moieties with Expected Biological Activity
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In the present work, several new cyclic imides (succinimides) linked to benzothiazole or thiazole moieties through phenyl azo group were synthesized. Synthesis of the new imides was performed via multistep synthesis. The first step involved reaction of equimolar amounts of succinic anhydride and p-toluidine producing N-(4-tolyl) succinamic acid (1) which was dehydrated in the second step via treatment with acetic anhydride and anhydrous sodium acetate affording N-(4-tolyl)succinimide (2).
In the third step, substituted-2-aminobenzothiazoles were introduced in diazotization reaction with nitrous acid producing the corresponding diazonium salts and these inturn were introduced directly in coupling reaction with compound (2) affording th

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Publication Date
Sun Aug 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization of Ag+ ,Pb+2 ,Fe+3 ,Cr+3 Complexes with the New Antipyrene – Azo Ligand.
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oupling reaction of 4-aminoantipyrene with the (L-Histidine) gave the new bidentate azo ligand.The prepared ligand was identified by FT.IR, UV-Vis and HNMR spectroscopics technique. Treatment of the prepared ligand was done with the following metal ions (Ag+ ,Pb+2 ,Fe+3 ,Cr+3  ) in aqueous ethanol with a1:1 and 1:2  M:L ratio . The prepared complexes were characterized by using FT. IR and UV- VIS spectroscopic method as well as conductivity measurements. Their structures were suggested according to the results obtained.

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Publication Date
Sun Jan 03 2010
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The Effect of Selectivity of Inhibitors to Cox-2 Enzyme on Hepatobiliary and Platelet Function in Patients with Osteoarthritis
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Background: The development of non steroidal anti-inflammatory drugs (NSAIDs) was based principally on inhibiting cyclooxygenases (COX) activity. However, the identification of two
COX- isoforms (i.e., COX-1 and COX-2) with different physiological effects has led to the development of COX-2 specific NSAIDs, with fewer adverse effects than traditional NSAIDs.
Therefore, They are expected to produce anti-inflammatory activity with minimal adverse effects on GI mucosa, as well as, other structures and cells such as platelets.
The aim of this study is to evaluate the effect of selectivity of COX-2 inhibitors on many organs and systems function such as the hepatobiliary system, platelets function, as well as, seru

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Publication Date
Tue Oct 20 2020
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Comparison of Artificial Neural Network and Box- Jenkins Models to Predict the Number of Patients with Hypertension in Kalar
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    Artificial Neural Network (ANN) is widely used in many complex applications. Artificial neural network is a statistical intelligent technique resembling the characteristic of the human neural network.  The prediction of time series from the important topics in statistical sciences to assist administrations in the planning and make the accurate decisions, so the aim of this study is to analysis the monthly hypertension in Kalar for the period (January 2011- June 2018) by applying an autoregressive –integrated- moving average model  and artificial neural networks and choose the best and most efficient model for patients with hypertension in Kalar through the comparison between neural networks and Box- Je

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Crossref
Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Batch and Flow Injection Spectrophotometric Methods for the Determination of Clonazepam in Pharmaceutical Preparations via Oxidative Coupling with Pyrocatechol
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A simple, fast, and sensitive batch and flow injection spectrophotometric
methods have been developed for the determination of clonazepam(CZP) in pure
form and in pharmaceutical preparations. The proposed methods are based on the
oxidative coupling reaction of the reduced clonazepam using Zn powders and conc.
HCl with payrocatechol and in the presence of ferric sulphate. The resulting reddish
colored product had a maximum absorbance at 515 nm. The optimum reaction
conditions and other analytical parameters have been evaluated . The linear ranges
for the batch and FI methods determination of CZP were 0.5-32, 50-400 μg mL-1
and the detection limits were 0.193, 22.60 μg mL-1 for both methods respectively.
Statis

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Publication Date
Tue Oct 13 2020
Journal Name
Biochem. Cell. Arch
PREPARATION, CHARACTERIZATION, SPECTROPHOTOMETRIC DETERMINATION OF THE FORMULA OF ACOORDINATION COMPLEX AND BIOLOGICAL STUDIES OF SULFAMETHOXAZOLE (ANTIBIOTIC) WITH TIN DICHLORIDE
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Sn(II) complex of the type, [Sn(SMZ)2]Cl2 was synthesized by the interaction of Sulfamethoxazole ligand and Tin Chloride, the complex was confirmed on the basis of results of elemental analyses, FT-IR, UV-Vis, molar conductance (Ëm). The elemental analysis data, suggests the stoichiometry to be 1:2 (metal: ligand) and determination of the formula of a coordination a complex formed between the Sn(II) ion and the SMZ using Job’s method of continuous variations. The study of (Ëm), indicated the electrolytic nature type 1:2. The [Sn(SMZ)2]Cl2 was screened for antibacterial activity against Gram-ve (Escherichia coli and Gram+ve (Staphylococcus aureus) and (Candida albicans) antifungal. The IR spectral data suggested that the coordination sit

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Publication Date
Mon Apr 01 2013
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The effects of growth hormone replacement therapy on insulin, lipid profile and calcium in children with growth hormone deficiency
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Background: Growth hormone has multiple effects on the overall form and function of growing body. Aside from these growth stimulating functions, it has marked effects on energy metabolism, it acts on fat cells to reduce the amount of stored fats, promotes protein synthesis in cells and plays a role in regulating the sugar levels in the blood.

Objective: to investigate the effect of growth hormone replacement on lipid profile, insulin level, glucose and calcium level in patients with growth hormone deficiency (GHD).

Method: A prospective study of 49 children; 37 boys  and  12girls  with a mean age(13.5±3.3)years   attending the Children Welfare Te

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Crossref
Publication Date
Thu Jan 30 2020
Journal Name
Al-kindy College Medical Journal
Satisfaction of Patients with Type II Diabetes on Health Service in Specialized Center for Endocrinology and Diabetes /Baghdad 2019
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Background: Patient satisfaction is of increasing importance and widely recognized as an important indicator of quality of the medical care. There was no homogeneous definition of patient satisfaction, since satisfaction concerns different aspects of care or settings, as well as care given by various professions.

Objective: The objective of this study is to assess the patients’ level of satisfaction with diabetes care and to identify the underlying factors influencing it.

Methods: This cross-sectional study had been conducted in the Specialized Center for Diabetes and Endocrinology in Baghdad Al- Rusafa 2018. Where150 type two diabetic patients attending their follow-up

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