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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
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Compressive Behavior of Fiber Reinforced Concrete Columns Rehabilitated with CFRP Warps
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Over the last few years, there has been a worldwide increase in the use of composite materials for rehabilitation of deficient reinforced concrete structures. One important application of this technology is the use of Carbon Fiber Reinforced Polymer (CFRP) jacket to provide external confinement of reinforced concrete columns. Square concrete column specimens 100×100×1000 mm with concrete
compressive strength of about 30 and 50 MPa, steel fiber volume fraction 0%, 0.5%, 0.75%, and percentage of longitudinal reinforcement 2.01%, 3.14% and 4.52% were tested until failure in previous research. In this research seven tested columns were repaired and rehabilitated using one layer of CFRP flexible wraps and tested to determine their ultim

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Crossref
Publication Date
Mon Mar 15 2021
Journal Name
Iraqi National Journal Of Nursing Specialties
Feeding Behaviors of Children with Autism Spectrum Disorder in Baghdad City
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Objective(s): To assess the behavior that impedes the eating of children with autism spectrum disorders in Baghdad city, and find out the relationships between the behaviors that impede eating of autistic children and their demographic characteristics.
Methodology: The study started from the period of 16th September 2019 to the 16th of March 2020. A non-probability (purposive) sample of 80 children with autism spectrum disorders was selected. The questionnaire was designed and composed of two parts: the first part includes the autistic children demographic data, the second part includes scales of behavior that impede eating followed by parents towards autistic child. The reliability of the questionnaire was determined through a pilot

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Publication Date
Thu Jul 01 1999
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
Hymenopterous parasites of cockroaches in Iraq with description of new species
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An attempt was made to determine the insect parasites of cockroaches in Iraq. As a result of this survey three species of Hymenoptera representing two separate families, which have been reared from ootheca of cockroaches were recovered. These were: Evania dimidiata Fabricius, Evania appendigaster (Linnaeus) (Evaniidae) and Anastatus longicornis sp. n. (Eupelmidae) which described here as a new species from Iraq.

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Priority Based Transmission Rate Control with Neural Network Controller in WMSNs
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Wireless Multimedia Sensor Networks (WMSNs) are networks of wirelessly interconnected sensor nodes equipped with multimedia devices, such as cameras and microphones. Thus a WMSN will have the capability to transmit multimedia data, such as video and audio streams, still images, and scalar data from the environment. Most applications of WMSNs require the delivery of multimedia information with a certain level of Quality of Service (QoS). This is a challenging task because multimedia applications typically produce huge volumes of data requiring high transmission rates and extensive processing; the high data transmission rate of WMSNs usually leads to congestion, which in turn reduces the Quality of Service (QoS) of multimedia appli

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Crossref
Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Bioremediation of Soil Contaminated with 2,4-D Herbicide Using Bioslurry Reactor
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Ex-situ bioremediation of 2,4-D herbicide-contaminated soil was studied using a slurry bioreactor operate at aerobic conditions. The performance of the slurry bioreactor was tested for three types of soil (sand, sandy loam and clay) contaminated with different concentration of 2,4-D, 200,300and500mg/kg soil. Sewage sludge was used as an inexpensive source of microorganisms which is available in large quantities in wastewater treatment plants. The results show that all biodegradation experiments demonstrated a significant decreases in 2,4-D concentration in the tested soils. The degradation efficiency in the slurry bioreactor decreases as the initial concentration of 2,4-D in the soils increases.A 100 % removal was achieved at initial con

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Crossref (2)
Crossref
Publication Date
Sun Nov 01 2015
Journal Name
Journal Of Engineering
Numerical Simulation of Flow in Rectangular Duct with Different Obstruction Heights
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       In this study, a simulation model inside a channel of rectangular section with high of (0.16 m) containing two rectangular obstruction plates were aligned variable heights normal to the direction of flow, use six model of the obstructions height of (0.059, 0.066, 0.073, 0.08 and 0.087 m) were compared with the flow behavior of the same duct without obstructions. To predict the velocity profile, pressure distribution, pressure coefficient and turbulence kinetic energy flow of air, the differential equations which describe the flow were approximated by the finite volumes method for two dimensional, by using commercial software package (FLUENT) with standard of k-ε model two dimensions turbulence flow.

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Publication Date
Sun Mar 26 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Spectrophotometric Determination of Olanzapine via Coupling with Diazotized p-Nitroaniline
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A new spectrophotometric method has been developed for the assay of olanzapine (OLN.) in pure and dosage forms. The method is based on the diazocoupling of (OLN.) with diazotized p-nitroaniline in alkaline medium to form a stable brown colored water-soluble azo dye with a maximum absorption at 405 nm.  The variables that affect the completion of reaction have been carefully optimized. Beer’s law is obeyed over the concentration range of (0.5-45.0 μg.mL-1) with a molar absorptivity of 1.5777×104 L.mol-1.cm-1.  The limit of detection was  0.3148  Î¼g.mL-1 and  Sandell’s  sensitivity value was 0.0198 μg.cm-2. The propose

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Crossref
Publication Date
Thu Apr 18 2019
Journal Name
Al-kindy College Medical Journal
Correlation of Serum Lipoproteins with the Activity of Acute Lymphoblastic Leukaemia
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Background: the activity of acute lymphoblastic leukemia had been observed to correlate with levels of serum lipoproteins

Objective: to evaluate the correlation of serum levels of different types of lipoproteins with activity of the disease in patients with acute lymphoblastic leukemia.

Type of the study: A prospective study.

Methods: A study included patients diagnosed as acute lymphoblastic leukemia, their serum levels of lipoproteins at time of diagnosis, and on relapse were obtained for comparison.

Results: there is significant inverse correlation of activity of acute lymphoblastic leukemia with serum total cholesterol

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Crossref
Publication Date
Tue Jun 30 2020
Journal Name
Medico-legal Update
Effects of caring children with leukemia on their mothers` psychosocial status
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Abstract Study aim: to assess the influence of care burden for children with leukemia on their mothers` psychosocial status. Methodology: A Descriptive study, conducted at two pediatric hospitals in Baghdad city. A purposive sample of (60) mothers was participated in the study after obtaining their consent form. The instrument of the study was used to assess mothers` psychosocial status in addition to their sociodemographic characteristics. The data was processed and statistically analysed by SPSS program version 23. Result: the result of the study showed mothers have (81%) in self esteem, (77%) in psychosocial distress, (80%) for social interaction, and (76%) for social isolation. There were association between mothers` psychosocial status

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Scopus (4)
Scopus
Publication Date
Sun Jan 01 2017
Journal Name
Proceedings - European Metallurgical Conference, Emc 2017
Friction stir welding of aluminum alloy AA2024-T351 with OFHC copper
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Scopus