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 present study aimed to investigate the acetamiprid effects on biochemical aspects in albino mice. Thirty albino mice at the age of 6-8 weeks and average weight 25±5 g were divided into three groups each having ten (10) healthy mice. The first group was orally administrated with distilled water while the second and third groups were orally administrated with 50 mg/mL and 100 mg/mL respectively of acetamprid (0.1 mL) daily for one week. LD50 of acetamiprid was measured and found to be 200 mg/kg. The parameters of evaluations included liver function using Aspartate Aminotransferase (AST), Alanine Aminotransferase (ALT) and Alkaline Phosphatase (ALP). Lipid profile was anal
... Show MoreThe high and low water levels in Tigris River threaten the banks of the river. The study area is located on the main stream of Tigris River at Nu’maniyah City and the length of the considered reach is 5.4 km, especially the region from 400 m upstream Nu’maniyah Bridge and downstream of the bridge up to 1250 mwhich increased the risk ofthe problemthat itheading towardsthe streetand causingdanger tonearbyareas.
The aim of this research is to identify the reason of slope collapse and find proper treatments for erosion problem in the river banks with the least cost. The modeling approach consisted of several steps, the first of which is by using “mini” JET (Jet Erosion Test) d
... Show MorePVA, Starch/PVA, and Starch/PVA/sugar samples of different
concentrations (10, 20, 30 and 40 % wt/wt) were prepared by casting
method. DSC analysis was carried; the results showed only one glass
transition temperature (Tg) for the samples involved, which suggest
that starch/PVA and starch/PVA/sugar blends are miscible. The
miscibility is attributed to the hydrogen bonds between PVA and
starch. This is in a good agreement with (FTIR) results. Tg and Tm
decrease with starch and sugar content compared with that for
(PVA). Systematic decrease in ultimate strength, due to starch and
sugar ratio increase, is attributed to (PVA), which has more hydroxyl
groups that made its ultimate strength higher than that for
The performance and lifetime of the flexible asphalt pavement are mainly dependent on the interfacial bond strength between layer courses. To enhance the bond between layers, adhesive materials, such as tack coats, are used. The tack coat itself is a bituminous material, which is applied on an existing relatively non-absorbent surface to ensure a strong bond between the old and newly paved layer. The primary objective of this study was to evaluate the effects of various types of tack coat materials on interlayer bond strength and to determine the optimal application rate for each type. The tack coat types used in this paper were RC-70, RC-250, and CSS-1h. Both laboratory-prepared and field-constructed hot mix asphalt concrete pavements usin
... Show MoreThis work was included external morphological study of horse fly Tabanus indrae Hauser 1939 new record in Iraq, which belongs to family: Tabanidae order: Diptera. The study was involved the most important taxonomic external characters of the: head, thorax, abdomen and their appendages which are: antenna, maxillary palp, wings, legs, spotting in coloring pattern and female genitalia of abdomen
Background: It has been well known that the success of mandibular implant- retained overdenture heavily depends on initial stability, retention and long term osseointegration this is might be due to optimal stresses distribution in surrounding bones. Types of mandibular implant- retained overdenture anchorage system and number of dental implants play an important role in stresses distribution at the implant-bone interface. It is necessary to keep the stresses below the physiologic tolerance level of the bone .since. And it is difficult to measure these stresses around bone in vivo. In the present study, finite element analysis used to study the stresses distribution around dental implant supporting Mandible implant retained overdenture Mate
... Show MoreBackground: Tooth eruption is a localized process in the jaws which exhibits precise timing and bilateral symmetry. Develop within the jaws and their eruption is a complex infancy process during which they move through bone to their functional positions within the oral cavity. For species with more than one set of teeth, eruption of the second set also accomplishes. The key to the successful clinical management of tooth eruption consists of understanding that this process consists largely of the local regulation of alveolar bone metabolism to produce bone resorption in the direction of eruption and shift and formation of bone at the opposite side.The amniotic sac contains a considerable quantity of stem cells. These amniotic stem cells are
... Show MoreIn this research study the effect of fish in alternating electrical properties at room temperature copper oxide membranes and fish prepared in a manner different thermal spraying chemical on a thin glass bases and heated