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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 Dec 31 2022
Journal Name
Wasit Journal Of Computer And Mathematics Science
Cheating in E-learning from the perspective of lecturers within Iraqi universities
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Online examination is an integral and vital component of online learning. Student authentication is going to be widely seen when one of these major challenges within the online assessment. This study aims to investigate potential threats to student authentication in the online examinations. Adopting cheating in E-learning in a university of Iraq brings essential security issues for e-exam . In this document, these analysts suggested  a model making use of a quantitative research style to confirm the suggested aspects and create this relationship between these. The major elements that might impact universities to adopt cheating electronics were declared as Educational methods, Organizational methods, Teaching methods, Technical meth

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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Advances In Mathematics
B-Closed Topological Spaces in Terms of Grills
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The concept of -closedness, a kind of covering property for topological spaces, has already been studied with meticulous care from different angles and via different approaches. In this paper, we continue the said investigation in terms of a different concept viz. grills. The deliberations in the article include certain characterizations and a few necessary conditions for the -closedness of a space, the latter conditions are also shown to be equivalent to -closedness in a - almost regular space. All these and the associated discussions and results are done with grills as the prime supporting tool.

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Publication Date
Fri Aug 28 2020
Journal Name
Iraqi Journal Of Science
Maximal Ideal Graph of Commutative Rings
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In this paper, we introduce and study the notion of the maximal ideal graph of a commutative ring with identity. Let R be a commutative ring with identity. The maximal ideal graph of R, denoted by MG(R), is the undirected graph with vertex set, the set of non-trivial ideals of R, where two vertices I1 and I2 are adjacent if I1 I2 and I1+I2 is a maximal ideal of R. We explore some of the properties and characterizations of the graph.

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Publication Date
Mon Oct 01 2012
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Effectiveness of Low Level Laser in the Treatment of Carpal Tunnel Syndrome
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Background: Carpal tunnel syndrome (CTS) is one of common peripheral nerve disorder which involves an entrapment neuropathy of the median nerve at the wrist which occurs either due to primary idiopathic cause or secondary to systemic causes. The diagnosis of CTS is clinical and supported by neurophysiological analysis. Surgical intervention is the main treatment modality.
Objective: The aim of the present study is to evaluate the effectiveness of low level laser therapy (LLLT) to treat mild – moderate CTS cases.
Pateients and methods: The study involves 60 symptomatic patients complaining of CTS were divided into two groups. Group A was subjected to real LLLT by Gallium – Arsenide (Ga-As) laser (904 nm), whereas group B was sub

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Publication Date
Sat Sep 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Real-time control for the transmission of information in wireless networks
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Wireless  lietworking is·  constantly improving,  changing  and

though  ba ic  principle  is the same.  ['nstead of  using standard  cables  to transmit information fmm one point to another (qr more), it .uses  radio signals.  This paper  presents .a case  study considedng real-time remote

cqntroJ using Wireless UDP/JP-based networks,. The aim of-this werk is to

reduce  real-time· remote control  system  based upon a simulatio.n  model,

which can operate via general communication  l"]etworks, whieh on bodies. modern wireles  tcchnolqgy.

The  first  part includes· a  brief

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Publication Date
Sun Jan 16 2011
Journal Name
Bayt Alhekma
formations of abstract nouns from groups of goagols
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Abstract The study aimed at reviewing translation theories proposed to address problems in translation studies. To the end, translation theories and their applications were reviewed in different studies with a focus on issues such as critical discourse analysis, cultural specific items and collocation translation.

Publication Date
Thu Dec 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Employ benchmarking to Appraisal the performance of employees in achieving the total quality of human resources requirements - applied research in the Office of the Inspector General / Martyrs Foundation
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This research aims to determine the role of employee performance evaluation of the achievement of the quality of human resources in the Office of the Inspector General / Martyrs Foundation requirements by employing comparison steps reference with the Office of the Inspector General / Ministry of Higher Education and Scientific Research, has been touching the researchers need the Office of the Inspector General / Martyrs Foundation to apply assess the performance is good for workers and the employment of its outputs to achieve the requirements of the above-mentioned system, and in order to stand on this role we raised the following question President: (is the quality of human resources requirements are achieved through the employm

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Publication Date
Sat Sep 01 2018
Journal Name
International Journal Of Medical Research & Health Sciences
Effect of Silver-Zinc Zeolite Addition on Mechanical Properties of Maxillofacial Silicone
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Background: Deterioration of maxillofacial silicone properties due to microbial colonization is a common problem and leads to the replacement of the prosthesis. Incorporation of the antimicrobial agent into the silicone could be a solution. The purpose of this study was to evaluate the effect of silver-zinc zeolite addition on some mechanical properties of a maxillofacial silicone (VST-50). Materials and methods: Total 120 specimens were fabricated and divided into 3 groups: 40 specimens for tear strength test, 40 specimens for tensile and percentage of elongation tests and 40 specimens for Shore A hardness and surface roughness. Each group was divided into 4 subgroups according to the amount of zeolite added (0% “control”, 0.5%, 1% and

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Publication Date
Tue Jan 30 2024
Journal Name
Iraqi Journal Of Science
Impact of Porous Media on Peristaltic Transport of Tangent Hyperbolic Nanofluid in Asymmetric Channel
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The purpose behind this paper is to discuss nanoparticles effect, porous media, radiation and heat source/sink parameter on hyperbolic tangent nanofluid of peristaltic flow in a channel type that is asymmetric. Under a long wavelength and the approaches of low Reynolds number, the governing nanofluid equations are first formulated and then simplified. Associated nonlinear differential equations will be obtained after making these approximations. Then the concentration of nanoparticle exact solution, temperature distribution, stream function, and pressure gradient will be calculated. Eventually, the obtained results will be illustrated graphically via MATHEMATICA software.

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
Пьеса А.Н.Островского ″Доходное место″ в арабских переводах The Play "Profitable Job" in Arabic Translation
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Abstract

         Theoretically, the aim of the paper is identify linguistic expressions, such as proverbs, wise sayings, and popular sayings, used by the playwright  A. N. Ostrovsky , along with their translations into Arabic by the Iraqi translator  Abdullah Habbah and the Syrian translator HashimHumadi. And practically, there were found about fifty sayings, made of proverbs, wise sayings and popular sayings, which were identified and taken into analysis in respect to their Arabic translation , with the  specification of the best rendition  of the original text.

          Critics and professionals em

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