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Publication Date

Tue Dec 29 2020

Journal Name

Journal Of Accounting And Financial Studies ( Jafs )

Volume

15

Issue Number

51

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Personal tax exemptions "a comparative study with some Arab and European system legislations

Personal tax

Exemptions

Tax

A comparative study

أستاذ مشارك.د. طارق

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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 Jul 31 2021

Journal Name

Iraqi Journal Of Science

Enhancement of Spectrum Sensing Performance via Cooperative Cognitive Radio ‎Networks at Low SNR

Cognitive Radio

Probability of Detection (Qd)

Probability of Miss-Detection (Qmd )

Probability of False Alarm (Q f a )

Total Error Rate (Qe )

threshold ( Ⱦ )

Kotb A.

Ahmed S.

Ahmed

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The inefficient use of spectrum is the key subject to overcome the upcoming spectrum crunch issue. This paper presents a study of performance of cooperative cognitive network via hard combining of decision fusion schemes. Simulation results presented different cooperative hard decision fusion schemes for cognitive network. The hard-decision fusion schemes provided different discriminations for detection levels. They also produced small values of Miss-Detection Probability at different values of Probability of False Alarm and adaptive threshold levels. The sensing performance was investigated under the influence of channel condition for proper operating conditions. An increase in the detection performance was achi

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(2)

Publication Date

Tue Dec 30 2008

Journal Name

Al-kindy College Medical Journal

Rate of Schneiderian First Rank Symptoms among Newly Diagnosed Schizophrenic Patients

Diagnostic and Statistical Manual-4th Edition-ext Revised (DSM-IV-TR)

First Rank Symptoms (SFRS)

American Psychiatric Association (APA)

International Pilot Study of Schizophrenia (IPSS)

International Classification of Diseases (ICD)

Abdul-Rasoul

Twana A.

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Background: Schneiderian first rank symptoms are
considered highly valuable in the diagnosis of
schneideria.
They are more evident in the acute phase of the
disorder and fading gradually with time. Many studies
have shown that the rate of these symptoms are
variable in different countries and are colored by
cultural beliefs and values.
Objectives: To find out the rate of Schneiderian first
rank symptoms among newly diagnosed schizophrenic
patients, to assess which symptom(s) might
predominate in those patients, and to find out if there
is/are any correlation(s) between the occurrence of
these symptoms and the sex of the patients.
Methods: Out of twenty-four patients with no past
psychiatric hi

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Publication Date

Sat Jun 01 2019

Journal Name

Journal Of Economics And Administrative Sciences

Impact of Authentic Leadership on Contextual Performance Analytical research in the departments of Foreign Affairs

القيادة الاصيلة

الوعي الذاتي

المنظور الاخلاقي الداخلي

المعالجة المتوازنة

شفافية العلاقات

الاداء السياقي

التسهيلات الشخصية

التفاني في العمل .

authentic leadership

self- awareness

transparency of relations moral perspective

Balanced Processing

contextual performance

interpersonal facilities

job dedication

هديل كاظم

حميد علي

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Abstract

This research aims to examine the correlation and the influence of Authentic Leadership on the contextual performance as a dependent variable, in the departments and Division of the iraqi Ministry of Foreign Affairs To try out with a number of recommendations that contribute to raising the level of contextual performance in the Ministry. Starting from the importance of research in public organizations and its Role in society, the researcher adopted the descriptive analytical approach in accomplishing this research, The 99 people responded exclusively comprehensively, based on questionnaire that is include 28-item, using interviews and field observations as

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Publication Date

Wed Dec 01 2021

Journal Name

Structures

The effect of ground motion characteristics on the fragility analysis of reinforced concrete frame buildings in Australia

The seismic performance of buildings can be assessed through fragility analysis as it yields the probability of the demand exceeding the capacity at a specified level of intensity. Although it's well-identified that earthquake uncertainties dominate the fragility characteristics

the influence of the characteristics of the earthquake on the fragility analysis is not well investigated. This study aims to compare the effect of earthquake characteristics on the fragility values of typical buildings in Australia. To achieve this

a typical reinforced concrete building is selected and modeled using a finite element approach. Various ground motion suites

such as near-fault

far-fault

and long-duration are selected

and the fragility analysis has been carried out for each ground motion suite. It is observed that the variation in the median values of the collapse fragilities can be as high as 48% between short-duration and long-duration ground motions

and about 40% between long-duration and pulse-like ground motions.

Aya

Sujith

Javad

Alaa

M.D. Morshed

Abbas A.

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Publication Date

Mon Nov 01 2010

Journal Name

Al-nahrain Journal Of Science

Chemical Elements Diffusion in the Solar Interior

The standard solar model and equation of state have been used to study relative diffusion of Hydrogen and Helium in the present time for solar interior

as a function of distance and depth from the center of the star. The effects of temperature and density on diffusion velocity for these chemical elements have been explaned. It is found that heat flow which is arising from these reactions leads to an increase in helium diffusion velocity

while the temperature and density leading to a decrease in Hydrogen diffusion velocity. This means that Hydrogen behaves inversely with that for helium does through these reactions. Accordingly

diffusion percentages for Hydrogen

Helium and other Heavy Elements could be determined for the main sequence stars and white dwarf stars.

H.

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Publication Date

Mon Jan 01 2024

Journal Name

Journal Of The College Of Languages (jcl)

Diffusion of Italian language through literary texts: Diffusione dell’italiano attraverso i testi letterari

literature and teaching

Italian language in Baghdad

Italian novels and diffusion of the language

Italian and literature

letteratura e insegnamento

italiano a Baghdad

narrativa italiana e diffusione della lingua

l’italiano e la letteratura.

Bahaa Najem

Giuseppe Benedetto

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This work intends to illustrate the methods of using the authentic literary text in the process of spreading Italian, especially in Baghdad where there is a strong propensity to learn the Italian language. The concept of the language that arises from literature is an idea closely linked to the mentality of the Arab learner towards Italian culture: an idea also created by the first Arabisations of literary texts in the early years of the previous century. The research was carried out in Baghdad by two researchers, an Italianist from Baghdad and an Italian mother language linguist, with the aim of bringing together the two sectors in favor of the diffusion of the Italian language. The study also aims to clarify the models from Italian l

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Publication Date

Sun Sep 04 2011

Journal Name

Baghdad Science Journal

Pulse Profile Rule in Laser Heating of Opaque Targets in Air

A theoretical model is developed to determine time evolution of temperature at the surface of an opaque target placed in air for cases characterized by the formation of laser supported absorption waves (LSAW) plasmas. The model takes into account the power temporal variation throughout an incident laser pulse

(i.e. pulse shape

or simply: pulse profile). Three proposed profiles are employed and results are compared with the square pulse approximation of a constant power.

Bassam H.

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A theoretical model is developed to determine time evolution of temperature at the surface of an opaque target placed in air for cases characterized by the formation of laser supported absorption waves (LSAW) plasmas. The model takes into account the power temporal variation throughout an incident laser pulse, (i.e. pulse shape, or simply: pulse profile).
Three proposed profiles are employed and results are compared with the square pulse approximation of a constant power.

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Publication Date

Sat Oct 01 2016

Journal Name

Journal Of Theoretical And Applied Information Technology

Factors affecting global virtual teams’ performance in software projects

Today the trend is to perform software development work via distributed geographical area among team

individual or even as an organization. However

due to the global market and international presence of many companies

there is a need to implement a global virtual teams. The global virtual team members are gradually engaged in globalized business environments across space

time and organizational boundaries via information and communication technologies. A global virtual team relies on communication

collaboration

and information exchange are the most important criteria in global virtual teams’ operations. The purpose of this paper is to answer two research questions. The first research question is to identify the factors affecting global virtual teams’ performance. A systematic literature review was conducted to answer the first research question. The second research question is on what the rank of the factor affecting the global virtual teams’ performance according to their level of effect on global virtual teams’ performance. Online survey was conducted within 103 developers and IT managers from eight IT companies to answer the second research question. The Statistical Package for Social Science (SPSS 22) was used to analyze the collected data. In this study

we investigated factors that affect global virtual teams’ performance

factors considered include cultural differences

language problems

time-zone differences

team size

technical problems

lack of trust

lack of sufficient training

and ICT problems. Also the findings indicated that lack of sufficient training is the highest level of effect on global virtual teams’ performance. On the other hand

Ali Yahya Gheni

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(23)

Publication Date

Sat Dec 01 2012

Journal Name

Advances In Bioresearch

Cytotoxicity of Miltefosine against Leishmania majorPromastigotes

Leishmaniasis has poor vaccination trials and the available drugs have side effects on patients. Therefore

development ofnew chemicals is important for public health. Miltefosine is the first drug used for oral treatment of visceral leishmaniasis.Previous studies approved that miltefosine is an effective treatment against visceral leishmaniasis

the visceral form ofLeishmania

and also on L. major

the cutaneous form of Leishmania. Here

we investigated the in vitro cytotoxicity ofmiltefosine on the procyclic promastigotes forms of L. major. Different concentrations of miltefosine were investigatedagainst the flagellated form of L. major

and results showed that miltefosine has inhibited the in vitro proliferation of theparasite

approving the cytotoxic effect of the compound on Leishmania

EC50 was determined after 24 hours exposure forthe drug and it was 1.54 μM. Our findings indicate that miltefosine has a cytotoxic effect on the insect stage of the old worldL. major and can be a new anti-Leishmanial drug

Hayder

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