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.
Image Fusion Using A Convolutional Neural Network
This paper explores VANET topics: architecture, characteristics, security, routing protocols, applications, simulators, and 5G integration. We update, edit, and summarize some of the published data as we analyze each notion. For ease of comprehension and clarity, we give part of the data as tables and figures. This survey also raises issues for potential future research topics, such as how to integrate VANET with a 5G cellular network and how to use trust mechanisms to enhance security, scalability, effectiveness, and other VANET features and services. In short, this review may aid academics and developers in choosing the key VANET characteristics for their objectives in a single document.
This paper refers to studying some types of ideals, specifically cubic bipolar ideals and cubic bipolar T-ideals of TM algebra. It also introduces a cubic bipolar sub-TM-algebra and several important properties of these concepts. The relationships between these ideals and characterizations of cubic bipolar T-ideals are investigated.
In this study, we have created a new Arabic dataset annotated according to Ekman’s basic emotions (Anger, Disgust, Fear, Happiness, Sadness and Surprise). This dataset is composed from Facebook posts written in the Iraqi dialect. We evaluated the quality of this dataset using four external judges which resulted in an average inter-annotation agreement of 0.751. Then we explored six different supervised machine learning methods to test the new dataset. We used Weka standard classifiers ZeroR, J48, Naïve Bayes, Multinomial Naïve Bayes for Text, and SMO. We also used a further compression-based classifier called PPM not included in Weka. Our study reveals that the PPM classifier significantly outperforms other classifiers such as SVM and N
... Show MoreFor the graph , the behavior associated with to the majority of the graphical properties of this graph is covered in this article. The reflection of the capabilities of on the Ly constructions is one of the key ideas addressed throughout this paper. For instance, by this technique we can comprehend the mechanism via which groups of relatively tiny structure are exist within Ly.
The chemical bath deposition technique (CBD) is considered the cheapest and easiest compared with other deposition techniques. However, it is highly sensitive to effective parameter deposition values such as pH, temperature, and so on. The pH value of the reaction solution has a direct impact on both the nucleation and growth rate of the film. Consequently, this study presents a novel investigation into the effect of a precise change. in the pH reaction solution value on the structural, morphological, and photoresponse characteristics of tin monosulphide (SnS) films. The films were grown on a flexible polyester substrate with pH values of 7.1, 7.4, and 7.7. The X-ray diffraction patterns of the grown films at pH 7.1 and 7.4 confirmed
... Show MoreThe one-dimensional, spherical coordinate, non-linear partial differential equation of transient heat conduction through a hollow spherical thermal insulation material of a thermal conductivity temperature dependent property proposed by an available empirical function is solved analytically using Kirchhoff’s transformation. It is assumed that this insulating material is initially at a uniform temperature. Then, it is suddenly subjected at its inner radius with a step change in temperature. Four thermal insulation materials were selected. An identical analytical solution was achieved when comparing the results of temperature distribution with available analytical solution for the same four case studies that assume a constant thermal con
... Show MoreThe aim of this study is to develop a novel framework for managing risks in smart supply chains by enhancing business continuity and resilience against potential disruptions. This research addresses the growing uncertainty in supply chain environments, driven by both natural phenomena-such as pandemics and earthquakes—and human-induced events, including wars, political upheavals, and societal transformations. Recognizing that traditional risk management approaches are insufficient in such dynamic contexts, the study proposes an adaptive framework that integrates proactive and remedial measures for effective risk mitigation. A fuzzy risk matrix is employed to assess and analyze uncertainties, facilitating the identification of disr
... Show MoreThe sustainable competitive advantage for organizations is one of the requirements for value creation, which centered on the possession of scarce resources that achieve maximum flows to invest in intellectual capital, if what has been interest in them, measured and employed the way properly and style, so I figured the need for new technologies to enable organizations to measure the intellectual and physical assets and to assess its performance accordingly, so it sheds search light on the measurement of the added value of existing knowledge using the standard value-added factor is the intellectual (value added intellectual coefficient) (VAIC) and to develop a set of assumptions about the extent of the difference between the sample
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