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.
Water contamination is a pressing global concern, especially regarding the presence of nitrate ions. This research focuses on addressing this issue by developing an effective adsorbent for removing nitrate ions from aqueous solutions. two adsorbents Chitosan-Zeolite-Zirconium (Cs-Ze-Zr composite beads and Chitosan-Bentonite-Zirconium Cs-Bn-Zr composite beads were prepared. The study involved continuous experimentation using a fixed bed column with varying bed heights (1.5 and 3 cm) and inlet flow rates (1 and 3 ml/min). The results showed that the breakthrough time increased with higher bed heights for both Cs-Ze-Zr and Cs-Bn-Zr composite beads. Conversely, an increase in flow rate led to a decrease in breakthrough time. Notab
... Show MoreThe present work focuses on the experimental implementation of one of the fiber optical sensors, the optical glass fiber built on surface Plasmon resonance. A type of optical glass fiber was used in this work, single-mode no-core fiber with pre-tapering diameter: (125.1 μm) and (125.3 μm), respectively. The taper method can be tested by measuring the output power of the optical fiber before and after chemical etching to show the difference in cladding diameter due to the effect of hydrofluoric acid with increasing time for the taper process. The optical glass fiber sensor can be fabricated using the taper method to reduce the cladding diameter of the fibers to (83.12 µm, 64.37 µm, and 52.45 µm) for single-mode fibers using Hydrofluoric
... Show MoreThis article presents the results of an experimental investigation of using carbon fiber–reinforced polymer sheets to enhance the behavior of reinforced concrete deep beams with large web openings in shear spans. A set of 18 specimens were fabricated and tested up to a failure to evaluate the structural performance in terms of cracking, deformation, and load-carrying capacity. All tested specimens were with 1500-mm length, 500-mm cross-sectional deep, and 150-mm wide. Parameters that studied were opening size, opening location, and the strengthening factor. Two deep beams were implemented as control specimens without opening and without strengthening. Eight deep beams were fabricated with openings but without strengthening, while
... Show MoreBackground: This study aims to investigate the effect of fixed orthodontic appliances and/or antihypertensive drugs on the weight of experimental rats. Materials and Methods: Thir-ty-six male Wistar albino rats were subjected to a split-mouth design study, in which an orthodontic appliance was inserted in one side to move the first molar mesially for 2 weeks while the other side acted as a control to tooth movement. The rats were allocated into three groups: group A (n = 12), without any pharmacological treatment; group B (n = 12), subcu-taneous injection of bisoprolol fumarate (5 mg/kg) daily; and group C (n = 12), subcutaneous injection of valsartan (10 mg/kg) daily. A fixed orthodontic appliance with a closing coil spring delivering 5
... Show MoreThere is an interesting potential for the use of GFRP-pultruded profiles in hybrid GFRP-concrete structural elements, either for new constructions or for the rehabilitation of existing structures. This paper provides experimental and numerical investigations on the flexural performance of reinforced concrete (RC) specimens composite with encased pultruded GFRP I-sections. Five simply supported composite beams were tested in this experimental program to investigate the static flexural behavior of encased GFRP beams with high-strength concrete. Besides, the effect of using shear studs to improve the composite interaction between the GFRP beam and concrete as well as the effect of web stiffeners of GFRP were explored. Encasing the GFRP
... Show MoreThis article presents the results of an experimental investigation of using carbon fiber–reinforced polymer sheets to enhance the behavior of reinforced concrete deep beams with large web openings in shear spans. A set of 18 specimens were fabricated and tested up to a failure to evaluate the structural performance in terms of cracking, deformation, and load-carrying capacity. All tested specimens were with 1500-mm length, 500-mm cross-sectional deep, and 150-mm wide. Parameters that studied were opening size, opening location, and the strengthening factor. Two deep beams were implemented as control specimens without opening and without strengthening. Eight deep beams were fabricated with openings but without strengthening, while
... Show MoreAs a result of the exacerbation of the problem of water pollution, research was directed towards studying the treatment using ceramic membranes, which proved to be highly effective in treating all water sources. The research aims to study the possibility of preparing a new type of ceramic membranes from Syrian zeolite that was not previously used in this field. In this research, ceramic membranes were prepared from Syrian raw zeolite in several stages. Zeolite sample was characterized, grinded, mixed with boric acid, pressed to form desks, treated thermally according to experiment program, finally coated with silver nanoparticles. Specifications of prepared membranes were determined according to reference methods, effectiveness of prepar
... Show MoreThis research aims to underscore the significance of women's emotional intelligence in enhancing the effectiveness of the Board of Directors, a crucial component of internal governance, particularly during crises. Despite strides made in recent decades in appointing women to senior roles in government, business, and education, challenges persist in improving women's leadership opportunities, especially in developing countries. The study utilizes statistical methods, including Pearson's correlation, to analyze the relationships between variables within a sample of banks listed on the Iraqi securities market, comparing periods before and during the COVID-19 pandemic (2019 and 2020). The goal is to measure the impact of female emotiona
... Show MoreNews are considered the most press arts that supply the target audiences with daily information and events happened inside and outside society since it is formed by depending on its resources which have a deep relation with formal corporations to gain their satisfaction in order to support their authority and spreading their domination by using mass media in editing their viewpoints and achieving wide acceptance among public opinion. In the field of technological development and changing in the fields of politics, society, culture, economics etc. inside Iraqi society and democratic transition help to convert news agenda from independent variation to a fellow variation while in the past the variation of mass media was the independent one
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The research aimed to test the relationship between the size of investment allocations in the agricultural sector in Iraq and their determinants using the Ordinary Least Squares (OLS) method compared to the Error Correction Model (ECM) approach. The time series data for the period from 1990 to 2021 was utilized. The analysis showed that the estimates obtained using the ECM were more accurate and significant than those obtained using the OLS method. Johansen's test indicated the presence of a long-term equilibrium relationship between the size of investment allocations and their determinants. The results of th
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