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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
Sat Sep 09 2017
Journal Name
International Journal Of Science And Research (ijsr)
Comparative Study of Sevelamer Carbonate and Calcium Carbonate on Fibroblast Growth Factor-23 and Parathyroid Hormone in Hemodialysis Iraqi Patients
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Fibroblast growth factor-23, play an important role in atherosclerosis, endothelial dysfunction and vascular calcification. Sevelamer can improve vascular calcification, serum uric acid, low-density lipoprotein-cholesterol and Fibroblast growth factor-23. Aim of study Assessment the effect of sevelamer as phosphate binder against calcium carbonate on Fibroblast growth factor-23. Methods A prospective open-labelled study that included patients on hemodialysis. A total of 72 patients were screened, only 53 patients completed the 10 week period. Adults patients with serum phosphate as> 5.5 mg/dl were included. There were Group1: Includes 28 patients (19 males and 9 females receiving sevelamer carbonate (Renvela) tablet. Group 2: Include 25pati

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
Mono-Multi Vision and Its Relationship to Psychological Rebellion and Personality Traits of University Students
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The current research seeks to identify mono-multi Vision and its relation to the psychological rebellion and personality traits of university students. To achieve this aim, the researcher has followed all the procedures of the descriptive correlational approach, as it is the closest approach to the objectives of the current research. The researcher has determined his research community for Baghdad University students for the academic year 2019-2020. As for the research sample, it was chosen by the random stratified method with a sample of (500) male and female students. In order to collect data from the research sample, the researcher adopted a mono-multi-dimensional scale

(Othman, 2007), the researcher designed a psychological r

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Social indications (Marriage websites) - A field study in internet cafes
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Marriage is considered one of the strongest ties that links between two human beings , but after the evolutions that happened in our Arab communities and specifically in the Iraqi community , marriage through the internet websites appeared . this kind of marriage is considered one of the new phenomena that appeared in the present time in many societies. That was through internet websites like yahoo , Facebook and other websites that have chat features.
The Islamic sharia looks negatively at marriage through the internet announcing that this way is harmful for both the man and the woman

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Publication Date
Sun Jun 02 2013
Journal Name
Baghdad Science Journal
Taxonomical and Comparative morphological study for two wild species of the genus Chaenorhinum (D.C.) Reichb. (Scrophulariaceae) in Iraq.
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Comparative morphological study has been treated for two species of the genus Chaenorhinum (D.C.) Richb., These species were: 1. Chaenorhinum calycinum 2. Chaenorhinum rubrifolium (Robill. & cast. Ex Lam. & DC.) Fourr. The genus belong to the family Scorphulariaceae. Morphological characters has been studies for: root, stem, leaves, flowers (calyx, corolla, androcium including filaments and anthers, gynocium including ovary, style and stigma), fruits and seeds also has been characterized. Key for there two species presented using some quantitative characters. Other characters like shape of fruits and seeds were used too, and they were of a useful taxonomic value

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Publication Date
Sat Dec 31 2022
Journal Name
Al-kindy College Medical Journal
Comparative study on Various Tube Voltages and Contrast Media Doses in CT Pulmonary Angiography to detect Pulmonary Thromboembolism
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Background: Lowering the amount of iodinated contrast material and tube voltage may increase pulmonary artery opacification and thrombus identification without compromising picture quality.

Objectives: To explore the efficiency of using lower tube voltage and a lower contrast medium dose for conducting computed tomography for pulmonary angiography (CTPA) aiming to increase its accuracy in detecting pulmonary thromboembolism (PTE).

Subjects and Methods:100 patients scheduled for CTPA with a preoperative diagnosis of PTE were grouped into two: group A, (50 patients) got 1 mL/kg at 120 kV and group B, (50 patients) received 0.5 mL/kg at 80 kV.The tec

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Publication Date
Sun Dec 01 2013
Journal Name
The Iraqi Postgraduate Medical Journal
Comparative Study Between Glimepiride and Glibenclamide in the Treatment of Type 2 Diabetic Patients in Al-Yarmouk Hospital
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Comparative Study Between Glimepiride and Glibenclamide in the Treatment of Type 2 Diabetic Patients in Al-Yarmouk Hospital

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Publication Date
Fri Jul 25 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Marginal leakage of amalgam and modern composite materials related to restorative techniques in class II cavity (Comparative study)
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Background: Restoration of the gingival margin of Class II cavities with composite resin continues to be problematic, especially where no enamel exists for bonding to the gingival margin. The aim of study is to evaluate the marginal leakage at enamel and cementum margin of class II MOD cavities using amalgam restoration and modern composite restorations Filtek™ P90, Filtek™ Z250 XT (Nano Hybrid Universal Restorative) and SDR bulk fill with different restoratives techniques. Materials and method: Eighty sound maxillary first premolar teeth were collected and divided into two main groups, enamel group and cementum group (40 teeth) for each group. The enamel group was prepared with standardized Class II MOD cavity with gingival margin (1 m

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Publication Date
Tue Oct 01 2019
Journal Name
Biochem. Cell. Arch
MORPHOLOGICAL COMPARATIVE STUDY OF THE STOMACH IN THE FELIS CATUS (DOMESTIC CAT) AND SCIURUS CAROLINESIS (EASTERN GRAY SQURRIEL)
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Publication Date
Sun Jun 02 2013
Journal Name
Baghdad Science Journal
Taxonomical and Comparative morphological study for two wild species of the genus Chaenorhinum (D.C.) Reichb. (Scrophulariaceae) in Iraq.
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Comparative morphological study has been treated for two species of the genus Chaenorhinum (D.C.) Richb., These species were: 1. Chaenorhinum calycinum 2. Chaenorhinum rubrifolium (Robill. & cast. Ex Lam. & DC.) Fourr. The genus belong to the family Scorphulariaceae. Morphological characters has been studies for: root, stem, leaves, flowers (calyx, corolla, androcium including filaments and anthers, gynocium including ovary, style and stigma), fruits and seeds also has been characterized. Key for there two species presented using some quantitative characters. Other characters like shape of fruits and seeds were used too, and they were of a useful taxonomic value

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Publication Date
Fri Jul 25 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Dental caries and salivary Interleukin-6 among preterm postpartum women in relation to baby birth weight (Comparative study)
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Background: The physiologic, biochemical and anatomic changes that occur during pregnancy are extensive and may be systemic or local. However, most of these changes return to pre pregnancy status six weeks postpartum. The aim of the study was to investigate the effect of dental caries among preterm postpartum women and it's relation to baby birth weight and salivary interleukin-6 (IL-6). Materials and methods: 66 postpartum women were examined, 33 preterm postpartum women (study group) and 33 full term postpartum women (control group). Dental caries was recorded using, decayed, missing and filled surfaces index, also assess the decayed lesion by severity. Salivary samples were taken from all subjects to estimate salivary IL-6 levels. Babie

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