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.
Objective: To find out the relationship between the bio-social aspect with cholelithiasis patients and
demographic characteristics in Baghdad city.
Methodology: A purposive (non-probability) sample of (100) patients, from (20-70) years old, who were
selected from patients who were admitted to hospital at preoperative stage, from Gastroenterology and
Hepatology Hospital, Baghdad Teaching Hospital, Al-Yarmook Teaching Hospital, Al-Karama Teaching
Hospital, Teaching Hospital. A descriptive study was carried out from 25th of June 2004 to the end of October
2004.
An assessment form was constructed for the purpose of the study. Test-retest reliability was employed through
computation of Pearson correlation coefficient.
Background: The finite element method (FEM) is expected to be one of the most effective computational tools for measuring the stress on implant-supported restorations. This study was designed using the 3D-FEM to evaluate the effect of two adhesive luting types of cement on the occlusal stress and deformation of a hybrid crown cemented to a mono-implant. Materials and Method: The mono-screw STL file was imported into the CAD/CAM system library from a database supported by De-Tech Implant Technology. This was to assist in the accurate reproduction of details and design of a simulated implant abutment. Virtually, a digital crown was designed to be cemented on an abutment screw. A minimum occlusal thickness of 1mm and marginal fitting of 1.2
... Show MoreThis research presents an experimental investigation of the rehabilitation efficiency of the damaged hybrid reinforced concrete beams with openings in the shear region. The study investigates the difference in retrofitting ability of hybrid beams compared to traditional beams and the effect of two openings compared with one opening equalized to two holes in the area. Five RC beams classified into two groups, A and B, were primarily tested to full-failure under two-point loads. The first group (A) contained beams with normal weight concrete. The second group (hybrid) included beams with lightweight concrete for web and bottom flange, whereas the top flange was made from normal concrete. Two types of openings were considered in this s
... Show MoreBackground : Double diabetes (DD) is the term used to describe situations in which a patient exhibits characteristics that are a combination of type 1 diabetes mellitus(T1DM) and type 2 Diabetes Mellitus (T2DM) a large epidemiological study found that 25.5% of people with T1D also had the metabolic syndrome. A new protein hormone called asprosin is predominantly released by white adipose tissue. It was initially discovered in 2016 . Asprosin is important diagnoses marker for insulin resistant in diabetes patients ,additionally is very important denotation about early diagnoses of type 2 diabetes. Objectives: The current study aims to find predictive significance of diagnosis a double diabetes by evaluating the asprosin in the blood serum of
... Show MoreBladder dysfunction is one of the most common complications of diabetes, even exceeding nephropathy or peripheral neuropathy. Diabetic cystopathyaffects patients in both sexes, and its prevalence increases over time with diabetes; our concern is to evaluate the urodynamic findings of bladder dysfunction in diabetic patients.A cross sectional study conducted at Ghazi Al-Hariri Surgical specialized hospital during the period from the firsts of January 2018 to the end of Mar 2019, in which 118 diabetic patients (71 female and 47 male) with lower urinary tract symptoms were enrolled in the current study. The mean age (62±13) years old, 37.3% of patients presented with urgency as the main type of dysfunction. Diabetic cystopathy were fo
... Show MoreBackground and Objectives: Urinary tract infections (UTIs), among a wide range of microbial infections, are of a double-edged worry with health-care and economic implications. They are serious diseases that can influence various parts of the urinary tract. The aim of this study was characterization of the enteric bacteria isolated from urine of human UTIs and studying their antimicrobial sensitivity. Materials and methods: A total of 50 urine samples were collected from patients with UTIs of both genders. The isolates identification was done using routine diagnostic methods and confirmed by Vitek2. Antimicrobial susceptibility was done against 10 antimicrobials. Results: Both genders of human were found to suffer from urinary tract problems
... Show MoreA two-dimensional computational study had been performed regarding aerodynamic forces and pressures affecting a cambered inverted airfoil, CLARK-Y smoothed with ground effects by solving the Reynolds-averaged Navier-Stokes equations, using the commercial software COMSOL Multiphysics 5.0 solver. Turbulence effects are modeled using the Menter shear-stress transport (SST) two-equation model. The negative lift (down-force), drag forces and pressures surface were predicted through the simulation of wings over inverted wings in different parameters namely; varying incidences i.e. angles of attack of the airfoils, varying the ride hide from the ground covering various force regions, two-dimensional cross-section of the inverted front wings to be
... Show MoreOne of the important objectives of the varistor is for a sustainable environment and reduce the pollution resulting from the frequent damage of the electrical devices and power station waste. In present work, the influence of Al2O3 additives on the non –linear electrical features of SnO2 varistors, has been investigated, where SnO2 ceramic powder doped with Al2O3 in three rates (0.005, 0.01, and 0.05), the XRD test improved that SnO2 is the primary phase, while CoCr2O4, and Al2O3 represent the secondary phases. The electrical tests of all prepared samples confirmed that the increasing of Al2O3 rates and sintering temperature improves and increase the electrical features, where the best results obtained at Al2O3 (0.05) and 1000℃, the non
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