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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

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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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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