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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
Tue Dec 31 2024
Journal Name
Journal Of Emergency Medicine, Trauma And Acute Care
Histological variety analysis for pleomorphic adenoma in salivary glands: Retrospective study
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Pleomorphic adenoma (PA) is the most frequent benign epithelial neoplasm of salivary glands, displaying a remarkable degree of morphological variety. The aim of the study is to illustrate the clinicopathological characteristics of PA with particular emphases on epithelial cell morphology and mesenchymal elements. Materials and Methods: A total of 132 PA collected between 2002 and 2017 were recruited from Al Shahid Ghazi Al Hariri Hospital and the Department of Oral Pathology, College of Dentistry, Baghdad University, Baghdad, Iraq, and analyzed for their demographic and histopathological features. All data were analyzed using descriptive statistics. A slightly higher incidence of PA was detected in females (52.3%) compared to male subject

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Publication Date
Sun Dec 07 2014
Journal Name
Baghdad Science Journal
Seroepidemiological Study of Measles Virus among Young Adults: Response to Revaccination
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The 2011 Iraqi Measles Control Campaign had as its aim to improve immunization coverage among young adults' 17-24years and, in the longer term, prevention of measles epidemics. The aim of the study is estimation measles vaccination and revaccination efficacy by evaluate the seroprevalence of antibody and response to reimmunization in young adults. A previously vaccinated 189 young adult medical students were tested for measles specific IgG &IgM pre and post catch-up revaccination by using commercially available ELISA. To assess the seroprevalence of antibody response pre measles reimmunization in previously vaccinated young adults; 45 were found to be seronegative. To differentiate between primary and secondary vaccine failure, anti- mea

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Publication Date
Sun Dec 02 2018
Journal Name
Journal Of The College Of Education For Women
Features of (Possible for Itself) in the (Alashaira) opinion – Spoken Study
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My study here is about the (possible for itself) features especially in the (Alashaira) opinion, also I touch to the other logicians opinions, I clarified these features concisely in the preface to be clear in front of the reader, I made it in two studies and five subjects.I talked about the meaning of the existence in the ((possible for itself) theme, and I clarified its types in the logicians and the philosophers' opinions, through which the existence and the nonexistence are equal in it, as it cannot be existed nor be nonsexist unless with a separated reason, and there is no necessity to oblige its existence, or its nonexistence is impossible.Then I talked about the outweighing of the (possible for itself) as one side  of the exi

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Publication Date
Sat Dec 01 2012
Journal Name
Iraqi Journal Of Physics
Study of the electronic structure of indium gallium phosphide In0.5Ga0.5P nanocrystals
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The electronic structure of zinc blend indium gallium phosphide In0.5Ga0.5P nanocrystals which have dimension (2-2.8 nm) is investigated using the density functional theory coupled with large unit cell (LUC) for the different size core (8 ,16,54,64) atoms respectively. The investigated properties include total energy, energy gap, conduction band, valence band, cohesive energy, ionicity and density of state etc. as a function of core size and lattice constant. Results show the shape effect of increasing the core size and lattice constant on these electronic properties

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Study the Prevalence of Helicobacter pylori Infection by Different Diagnostic Methods
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A total of 41 patients with gastro duodenal symptoms (show signs of inflammation with or without duodenal ulcer) . 21 males (51.2%) and 20 female (48.8%) with an average age 0f  (20 – 80) years old under  going gastrointestinal endoscopy at Baghdad teaching hospital in internal disease clinical laboratory , between (February – June)  2009 . Biopsies specimen of antrum , gastric fundus ,& duodenal bulb were examined by the following methods (rapid urease test , Giemsa stain section to detect bacteria , & Haematoxilin and Eosin stained section for pathological study which are considered the gold standard methods , sera or plasma from these patients were tested by immunochromotography (ICM),serological m

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Publication Date
Thu Apr 18 2019
Journal Name
Al-kindy College Medical Journal
Non Traumatic Acute Abdominal pain (100 days study in Emergency Department)
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Background: Abdominal symptoms are possibly the most frequent of all symptoms encountered in surgical practice.  Pain is the most common of all abdominal symptoms.  Causes of acute abdominal pain include both medical and surgical. Most symptoms arise from intra-abdominal organs or systems while some may originate extra abdominally and are then referred to the abdomen. Medical causes of abdominal pain are encountered more frequently.

Objective: To study the causes of acute abdominal pain in patients attending emergency department in Al- Imamain Al- Kadhimain Medical City.

Type of the study: A prospective cross sectional study

Meth

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Publication Date
Sun Dec 02 2012
Journal Name
Baghdad Science Journal
The Dissolution Study For Sodium Selenite Tablets Using Atomic Absorption Spectrophotometer
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The development of a meaningful dissolution procedure for drug products with limited water solubility has been a challenge to both the pharmaceutical industry and the agencies that regulate them. Natural surfactants aid in the dissolution and subsequent absorption of drugs with limited aqueous solubility. In vitro, various techniques have been used to achieve adequate dissolution of the sparingly water – soluble or water insoluble drug products such as the use of mechanical methods (i.e., increased agitation and the disintegration method) or hydro alcoholic medium or large volumes of medium. The necessity of assuring the quality of drugs , especially those with low aqueous solubility and in vivo absorption , has led to the development and

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Publication Date
Sat Aug 01 2020
Journal Name
Practice Periodical On Structural Design And Construction
Case Study to Evaluate Work-Zone Safety Technologies in Highway Construction
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Publication Date
Thu Jul 01 2010
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
SEDIMENTO LOGICAL STUDY OF SHIRANISH FORMATION WELL DD-1 (N-IRAQ)
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Shiranish formation has been divided into two microfacies units: 1-Marly biowacke stone facies 2-Biogenic pack stone facies These microfacies reflected marine deep shelf margin in the upper part of the formation, the lower part was deeper. 238 slides were investigated depending on Mineralogical, compositional and Biological processes, which reflect deep shelf margin at upper part of the formation, but at the lower part open sea environment. The age of the formation is estimated depending on the recognized biostratigraphic zone using the index fossils to be Upper- Middle Maestrichtian.

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Publication Date
Thu Sep 03 2009
Journal Name
Engineering And Technology Journal
Study on the properties of composite materials produced by centrifugal casting
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سمير خلف فياض * و محسن طالب د.نوال عزت عبد اللطيف*, مجلة الهندسة والتكنولوجيا, 2010

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