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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 Oct 30 2018
Journal Name
Journal Of Engineering
Study the Effect of Various Parameters on the Synthesis of ZSM-5 Zeolite
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ZSM-5 zeolite was synthesis under hydrothermal conditions at 175oC. The synthesis parameters have been investigated to find optimum synthesis method. Firstly, the crystallization time has been investigated to find the optimum crystallization time. Also, the ageing time was studied. The morphology, structure, and composition of the synthesized ZSM-5 zeolite were characterized using scanning electron microscopy (SEM), pH meter, viscometer, and X-ray powder diffraction (XRD). The bulk Si/Al ratio of ZSM-5 zeolite was in the range of 9.5—11.7. The synthesized ZSM-5 zeolite with appropriate ageing time could adjust crystal size and degree of the crystallinity. The crystal size of ZSM-5 zeolite obtained at an agei

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Publication Date
Mon Dec 31 2018
Journal Name
International Journal Of English Linguistics
Iraqi EFL Students’ Difficulties in Writing Composition: An Experimental Study (University of Baghdad)
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Iraqi EFL students face difficulties in writing composition, especially academic writing, which affects negatively their exam results. This study has been conducted in the Department of English at College of Education for Women, University of Baghdad, in order to identify first year EFL students’ incompetence in writing. This may enhance their achievement by some weekly writing activities. It deals with Iraqi EFL students’ difficulties in writing paragraphs such as descriptive, process, opinion, and factual paragraphs. The study aims to identify these difficulties and to suggest suitable solutions for them. The researcher perceives that it is necessary to enhance students’ skills in writing because it i

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Publication Date
Thu Sep 15 2022
Journal Name
F1000research
Comparison between the effects of two treatment regimens from GINA guidelines step 3 on quality of life and inflammatory biomarkers of pediatric asthmatic patients: an observational study
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Background: Asthma is a complicated condition characterized by chronic airway inflammation and airflow restriction, resulting in various respiratory symptoms such as shortness of breath, wheezing, coughing, and chest tightness. The research intended to evaluate and compare the clinical outcomes of two interchangeable treatment regimens administered to a group of Iraqi asthmatic children.

Methods: This observational clinical study was conducted on a sample of pediatric Iraqi asthmatic patients in the central pediatric hospital in Baghdad. The study enrolled asthmatic children with moderate persistent asthma, who a specialized physician had diagnosed. Patients had been allocated

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Publication Date
Fri Jan 01 2016
Journal Name
Procedia Economics And Finance
The Mediating Role of Knowledge Sharing on Relationship between IT Capability and IT Support as Predictors of Innovation Performance: An Empirical Study on Mobile Companies in Iraq
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Publication Date
Wed Aug 17 2022
Journal Name
Al–bahith Al–a'alami
Lawyers’ Use of the Website of the Supreme Judicial Council and the Gratifications Obtained from It Drawn Research Submitted for the Study of the Higher Professional Diploma
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The field study of this paper focused on the motives for lawyers to use the website
of the Supreme Judicial Council, and the gratifications achieved as a result of its use.
This study sought to achieve a number of goals, including:
1. Monitoring the patterns of lawyers’ use of the website of the Supreme Judicial Council.
2. Determining the forms that lawyers use to interact on the website of the Supreme
Judicial Council.
This study is a descriptive in kind as the researcher relied on the ‘survey method’ in
its study of the external audience (lawyers) using the questionnaire and scale toolThe questionnaire was distributed among a deliberately chosen sample, consisting of
(160) lawyers who used the website of

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Publication Date
Mon Aug 18 2025
Journal Name
Journal Of Physical Education
The Effect of Exercises Using Maximum Strength Assisting Training Apparatus On Some Working Muscles' Electric Activity During Bench Press For Physical Strength Athletes Of Baghdad Clubs
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Publication Date
Wed Jan 13 2021
Journal Name
Palarch's Journal Of Archaeology Of Egypt / Egyptology
A WEIGHTED MEASUREMENT TO DIAGNOSED REASONS OF THE LOW SUCCESS RATIOS IN MATHEMATIC SUBJECT FOR THE THIRD INTERMEDIATE SCHOOLS AMONG A SAMPLE IN IRAQ
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Objective: To suggest a weighted measure to diagnose the reasons for the low student success ratios in mathematics concerning the third grade of intermediate schools in light of components educational system represented by: [Students, Teachers, Curriculum, and Environmental reasons (others reasons)] assuming differentiated and interrelated components, Also the effectiveness forming of these components according to the gender variable. Methods: Data collection tools were prepared by constructing two questionnaires for each of (Students and Teachers), which included a number of items that involved some domains for studied components of educational system, which demonstrated a high level of validity and reliability in the pilot study, in addi

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Publication Date
Thu Jan 02 2020
Journal Name
Journal Of The College Of Languages (jcl)
Examples of a Simile in the Poetry of Khwaju Kermani: نمونه هانى از تشبيه در اشعار خواجو كرمانى
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A simile is a figure of speech that draws resemblance with the help of the words such as (like) or any other closer in meaning word. The present paper deals with the theme of a simile in the poetry of Khwaju Kermani, a truly great Persian poet. 

Besides being a great poet, Khwaju Kermani was also a fine professor of sciences. He was, also, known by his ghazals in which he imitated and was influenced by two of the most immense poets (Saadi) and (Hakim Sanai).

The search for knowledge, the pursue of studies and interpretation are among the main themes of Khwaju Kermani’s poetry. He uses ghazals to express love and longing in a mystical manner.

The present paper discusses the poet’s life, ethics and works.&n

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Publication Date
Mon Aug 18 2025
Journal Name
Sciences Journal Of Physical Education
Using two types of electronic questions by applying the Quiz Creator program in the method of guided discovery and its effect on learning and maintaining a motor chain on the throat
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Publication Date
Wed Apr 01 2020
Journal Name
Biochem. Cell. Arch.
SYNTHESIS, SPECTROSCOPIC IDENTIFICATION AND ANTIMICROBIAL ACTIVITY OF MIXED LIGAND COMPLEXES OF NEW LIGAND [3-((4- ACETYL PHENYL)AMINO)-5,5-DIMETHYLCYCLOHEX-2-EN-1-ONE] (HL* ) WITH 3-AMINO PHENOL
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This work includes the synthesis and identification of ligand {3-((4-acetylphenyl)amino)-5,5-dimethylcyclohex2-en-1-one} (HL* ) by the treatment of 5,5-dimethylcyclohexane-1,3-dione with 4-aminoacetophenone under reflux. The ligand (HL* ) was identified via FTIR, Mass spectrum, elemental analysis (C.H.N.), 1H and 13C-NMR spectra, UV-Vis spectroscopy, TGA and melting point. The complexes were synthesized from ligand (HL* ) mixed with 3-aminophenol (A) and metal ion M(II), where M(II) = (Mn, Co, Ni, Cu, Zn and Cd) at alkaline medium to produce complexes of general formula [M(L* )(A)] with (1:1:1) molar ratio. These complexes were detected via FT-IR spectra, UV-Vis spectroscopy as well as elemental analysis (A.A) and melting point, conductivit

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