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
Mon Mar 01 2021
Journal Name
Key Engineering Materials
Experimental Investigation of Reinforced Concrete Columns with Steel Embedded Tubes
...Show More Authors

This study aimed to investigate the influence of longitudinal steel embedded tubes located at the center of the column cross-section on the behavior of reinforced concrete (RC) columns. The experimental program consisted of 8 testing pin-ended square sectional columns of 150×150 mm, having a total height of 1400 mm, subjected to eccentric load. The considered variables were the steel square tube sizes of 25, 51 and 68 mm side dimensions and the load eccentricity (50 and 150) mm. RC columns were concealed steel tubes with hollow ratios of 3%, 12% and 20% depending on tube sizes used. The experimental results indicated an improvement in the overall behavior of eccentric columns when steel embedded tubes are used. The maximum gain in

... Show More
View Publication
Scopus Crossref
Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
using collocation method for solving differential equations with time lag
...Show More Authors

in this paper the collocation method will be solve ordinary differential equations of retarted arguments also some examples are presented in order to illustrate this approach

View Publication Preview PDF
Publication Date
Mon Jan 01 2018
Journal Name
Proceedings Of The 10th International Joint Conference On Computational Intelligence
Deep Classifier Structures with Autoencoder for Higher-level Feature Extraction
...Show More Authors

View Publication
Crossref (2)
Scopus Crossref
Publication Date
Sat Apr 01 2017
Journal Name
Iraqi Journal Of Cancer And Medical Genetics
Mitotic activity of cultured human lymphocytes treated with gold nanoparticles
...Show More Authors

Potential health and environmental effects of nanoparticles need to be thoroughly assessed before their widespread commercialization. The present investigation was planned with the aims to determine the effects of gold nanoparticles (GNPs) on blast (BI) and mitotic (MI) indices of cultured lymphocytes. The results revealed that BI (50.3±2.3, 30.2±1.9, 10.5±0.7 and 0.0%, respectively) and MI (70.1±2.9, 20.4±1.1, 5.3±0.1 and 0.0%, respectively) showed a gradual decreased percentage as the concentration of GNPs was increased from 0.085 to 0.66 µg/mL, and the difference was significant compared to control culture (81.6±2.5 and 90.2±3.7%, respectively). A maximum inhibition of BI and MI was occurred at the concentration 0.66 µg/mL. In

... Show More
Publication Date
Wed Jan 01 2014
Journal Name
Journal Of Engineering
Punching Shear Strength of Reinforced Concrete Flat Plates with Openings
...Show More Authors

Publication Date
Sun Mar 04 2018
Journal Name
Baghdad Science Journal
Microalgae Chlorella Vulgaris Harvesting Via Co-Pelletization with Filamentous Fungus
...Show More Authors

The objective of this study was to progress another method for coagulation/flocculation of the microalga Chlorella vulgaris via pellet-forming of the fungal species Aspergillus niger which was isolated from municipal wastewater mud and the facultative heterotrophic microalga "C.vulgaris was used. The main factors studies were spore inoculums, organic carbon concentration in medium as well as pH variation which had considerably positive effects on microalgae/fungi co-pelletization formation. The process parameters are an inoculum1×104 spores/ML, 15 g/l sucrose as carbon source and pH ranged from 5 - 7.0 were found optimal for efficient microalgae/fungi co-pelletization formation. For autotrophic growth, when pH of culture broth was adjusted

... Show More
View Publication Preview PDF
Scopus (18)
Crossref (13)
Scopus Clarivate Crossref
Publication Date
Tue Jan 01 2019
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees19gr
Improvement photoluminescence of nematic liquid crystal doped with gold nanoparticles
...Show More Authors

View Publication
Scopus (7)
Crossref (3)
Scopus Clarivate Crossref
Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Lymphocyte phenotyping in untreated children patients with chronic allergic asthma
...Show More Authors

This study aimed to isolate and phenotype lymphocytes in untreated children patients with chronic allergic asthma. To reach such aim the study involved (25) patients from children (17 male and 9 female) whom their ages where between (3-10) years, in addition to (15) apparently healthy children (9 male and 6 female) in the same ages involved as control group. The data demonstrated that there was a significant increase in the mean percentages of T-lymphocytes (CD3+ cells) in the peripheral blood of patients (66.75±0.29)**, in comparison with control group (43.58±0.19), a significant increase in the mean percentages of T-helper lymphocytes (CD4+ cells) in the pe

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Sep 05 2010
Journal Name
Baghdad Science Journal
Removal of Zinc ions from industrial wastewater with wool fibers
...Show More Authors

In this research, the efficiency of low-cost unmodified wool fibers were used to remove zinc ion from industrial wastewater. Removal of zinc ion was achieved at 99.52% by using simple wool column. The experiment was carried out under varying conditions of (2h) contact time, metal ion concentration (50mg/l), wool fibers quantity to treated water (70g/l), pH(7) & acid concentration (0.05M). The aim of this method is to use a high sensitive, available & cheep natural material which applied successfully for industrial wastewater& synthetic water, where zinc ion concentration was reduced from (14.6mg/l) to (0.07mg/l) & consequently the hazardous effect of contamination was minimized.

View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Feb 07 2018
Journal Name
Proceedings Of The 2018 4th International Conference On Mechatronics And Robotics Engineering
Secure Transition for Robotic Surgery With Elliptic Curve Diffie Hellman
...Show More Authors

View Publication
Scopus Crossref