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.
The plant licorice is considered important plants as nutritionally and medically and economically, as a rich in phytochemical, vitamins and minerals, and being widely available, Research indicated the presence of many nutrients such as (proteins, Carbohydrates, vitamins and minerals) as well as presence of Glycyrrhizin which responsible of sweet taste, that allowing the possibility to use it as natural intensity sweetener with few calories in Sweetening of many food. This research is aimed to study the Stability of Glycyrrhizin toward the various manufacturing conditions such as (thermal treatment, pH of foods and microwaves), so three factorial experiments was implemented to find out the Stability as following: 100C° - 121C° - Microwa
... Show MoreThe development of a reversed phase high performance liquid chromatography fluorescence method for the determination of the mycotoxins fumonisin B1 and fumonisin B2 by using silica-based monolithic column is described. The samples were first extracted using acetonitrile:water (50:50, v/v) and purified by using a C18 solid phase extraction-based clean-up column. Then, pre-column derivatization for the analyte using ortho-phthaldialdehyde in the presence of 2-mercaptoethanol was carried out. The developed method involved optimization of mobile phase composition using methanol and phosphate buffer, injection volume, temperature and flow rate. The liquid chromatographic separation was performed using a reversed phase Chromolith® RP-18e column
... Show MoreThe effect of UV-light on the tensile properties of pure PC has been studied. It was shown that irradiation of PC undergo a drop in the tensile properties of 30 hour of exposure. The results of irradiated samples shows that the addition of ZnO and TiO2 with different percentages (0.5, 1, 1.5 %) will reduce the Young modulus and ultimate stress of PC/ZnO ,PC/ TiO2 composites
The current study has sought to identify the levels of the compound thinking among secondary school students basing and relying on the opinions of Lipman who sees that the compound thinking consists of creative thinking and critical thinking, In accordance with this point of view, researchers have resorted to build scale of the critical thinking in its final form of (28) item additionally to the adoption of Torrance for the creative thinking which was translated by sayed. Khairallah in 1981 after confirming psychometric Properties Of both scales and then collect scores of both scales and be the final score represented the level of the compound thinking that has been shown by the results of secondary school students they have no skill of
... Show MoreThe expression of MUC5AC has been associated with the loss of the differentiation, TNM system, and nodal metastasis, in many cancers including gastric carcinoma (GC).Objective: To evaluate whether the MUC5AC could be used as a predictor in patients with GC and to assess the correlation between the expression of MUC5AC& the clinicpathological parameters as age, sex, histopathological subtypes, grade and stage of the tumor. This is a retrospective study conducted on 60 randomly selected patients (30 normal vs 30 GC), at the Pathology Department of the Gastroenterology and Hepatology Teaching Hospital&some private laboratories. They were collected and diagnosed during the period 2014-2018. Histological sections were stained with H&E and IHC st
... Show MoreBackground: with the advent of new postmaterial in dentistry, it has become important to measure fitness of post restoration along the horizontal plane of the root space.This study aimed to measure and compare, the cement film thickness of conventional zinc phosphate cement in micrometer between the post and root dentin along horizontal plane at different post space regions (coronal, middle and apical) of four types of posts, by using stereomicroscopy. Material and methods: Thirty-two extracted human maxillary canines, mandibular canines and maxillary central incisors (n=32) were instrumented with ProTaper system files (hand use) and obturated with gutta-percha for ProTaper and AH26® root canal sealer. After 24hrs of incubation at 37ºC, p
... Show MoreBackground: Hyperthyroidism refers to overactive of thyroid gland leading to excessive synthesis of thyroid hormones and accelerated metabolism in the peripheral tissue. Objective: The aim of this study is to evaluate a new member of the IL-1 super family of cytokines interleukin-33(IL-33) levels in serum .in order to evaluate its utility as clinical bio marker of autoimmune disease (i.e. hyperthyroidism) Methods: The present study was conducted on 30 patients from the Iraqi female patients with hyperthyroidism attending Baghdad teaching hospital, in addition to 30 healthy controls. All subjects were (35-65) years old. Parameters measured in the sera of patients and healthy groups, were interleukin -33 (IL-33), Thyroxin (T4), Thyroxin (T3)
... Show MoreThe analysis of survival and reliability considered of topics and methods of vital statistics at the present time because of their importance in the various demographical, medical, industrial and engineering fields. This research focused generate random data for samples from the probability distribution Generalized Gamma: GG, known as: "Inverse Transformation" Method: ITM, which includes the distribution cycle integration function incomplete Gamma integration making it more difficult classical estimation so will be the need to illustration to the method of numerical approximation and then appreciation of the function of survival function. It was estimated survival function by simulation the way "Monte Carlo". The Entropy method used for the
... Show MorePolycystic ovary syndrome(PCOS) is a heterogeneous disorder of uncertain etiology , it is the most common endocrinopathy in women and most common cause of anovulatery infertility ,characterized by chronic anovulation and hyperandrogenemia .The present study was designed to investigate the effect of silymarin which is known to have antioxidant and insulin sensitivity effects on the levels of glucose, insulin ,testosterone ,leutinizing hormone(LH) and progesterone .Ovulation rate and Homeostasis Model Assessment of insulin Resistance (HOMA) ratio were determined .A 3-months of treatment were conducted in 60 PCOS patients in three well-matched groups .The first one (n=20),received silymarin(750mg/day) .The second group received
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A sensitive, precise and reliable indirect spectrophotometric method for the determination of chlordiazepoxide (CDE) in pure and pharmaceutical dosage forms is described. The method is based on oxidative coupling reaction between amino group resulting from acidic decomposition of CDE with phenothiazine in the presence of sodium periodate to produce an intense green soluble dye that is stable and shows a maximum absorption at 602 nm. The calibration plot indicates that Beer’s law is obeyed over the concentration range of 0.1?50 µg/mL, with a molar absorptivity of 1×104 L/mol cm and correlation coefficient of 0.9994.All the conditions that affecting on the stability and sensitivity of the fo
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