Preferred Language
Articles
/
jpgiafs-913
Personal tax exemptions "a comparative study with some Arab and European system legislations
...Show More Authors

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.      

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Financial performance evaluation using some indicators of value creation (Analytical study of selected sample of Iraqi banks)
...Show More Authors

The research of three-based financial indicators to create value for shareholders, have been identified research problem in a number of the questions revolved around the extent to which it can express its based performance metrics to create value for the essence and the reality of the surveyed enterprises performance, Can the departments surveyed companies to choose the scale or the most harmonizing index and an expression of the actual performance of the company, has the goal of research is to diagnose the strengths and weaknesses in the performance of the surveyed enterprises through the use of a number of based on the concept of creating economic value and the search for the most suitable indicator to the reality of the perfor

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Wed Jul 01 2015
Journal Name
Journal Of Saudi Chemical Society
Synthesis, characterization and comparative study the microbial activity of some heterocyclic compounds containing oxazole and benzothiazole moieties
...Show More Authors

View Publication
Scopus (52)
Crossref (38)
Scopus Clarivate Crossref
Publication Date
Mon Mar 13 2017
Journal Name
International Journal Of Healthcare Management
Theories and factors applied in investigating the user acceptance towards personal health records: Review study
...Show More Authors

View Publication
Crossref (26)
Crossref
Publication Date
Mon Dec 11 2017
Journal Name
Al-khwarizmi Engineering Journal
Simulation Model of Wind Turbine Power Control System with Fuzzy Regulation by Mamdani and Larsen Algorithms
...Show More Authors

Abstract 

     The aim of this work is to create a power control system for wind turbines based on fuzzy logic. Three power control loop was considered including: changing the pitch angle of  the blade, changing the length of the blade and turning the nacelle. The stochastic law was given for changes and instant inaccurate assessment of wind conditions changes. Two different algorithms were used for fuzzy inference in the control loop, the Mamdani and Larsen algorithms. These two different algorithms are materialized and developed in this study in Matlab-Fuzzy logic toolbox which has been practically implemented using necessary intelligent control system in electrical engineerin

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
Personality Type and its Relationship with Withdrawal Observer
...Show More Authors

The current research was aimed at the following:
1. Measurement of Personality Type Observer of the University students.
2. Identify the differences in Personality Type Observer among the University students according to variable of Sex (male / female). And according to variable of Specialization (scientific / literary)
3. Measurement of Withdrawal of the University students.
4. Identify the differences in Withdrawal among the University students according to variable of Sex (male / female). And according to variable of Specialization (scientific / literary).
5. Identify the relationship between Personality Type Observer and Withdrawal.
To achieve this aims of the research, the researchers set up the instrument is scale

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
Comparison of Some Suggested Estimators Based on Differencing Technique in the Partial Linear Model Using Simulation
...Show More Authors

In this paper new methods were presented based on technique of differences which is the difference- based modified jackknifed generalized ridge regression estimator(DMJGR) and difference-based generalized  jackknifed ridge regression estimator(DGJR), in estimating the parameters of linear part of the partially linear model. As for the nonlinear part represented by the nonparametric function, it was estimated using Nadaraya Watson smoother. The partially linear model was compared using these proposed methods with other estimators based on differencing technique through the MSE comparison criterion in simulation study.

View Publication Preview PDF
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Sun Nov 09 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of olive oil as a separating medium and its effect on some physical properties of processed acrylic resin denture base (A comparative study). Part one
...Show More Authors

Back ground: During acrylic resin processing, the mold must be separated from the surface of the gypsum to prevent liquid resin from penetrating into the gypsum, and water from the gypsum seeping into the acrylic resin. For many years, tin foil was the most acceptable separating medium, and because it's difficult to apply, a tin-foil substitute is used. In this study, olive oil is used as an alternative to tin foil separating medium for first time, so the aim of the study was to evaluate its effect as a separating medium on some physical properties such as (surface roughness, water sorption and solubility) of acrylic resins denture base comparing it with those processed using tin-foil and tin foil substitute such as (cold mold seal) separat

... Show More
View Publication Preview PDF
Publication Date
Fri Apr 01 2022
Journal Name
International Journal Of Pharmacy Practice
Exploring job satisfaction among pharmacy professionals in the Arab world: a multi-country study
...Show More Authors
Abstract<sec> <title>Objectives

The study objectives were to (1) describe the characteristics of the pharmacy professionals and (2) explore the association between job satisfaction and factors, such as work control, work stress, workload and organization and professional commitments.

Methods

This study was a cross-sectional design. The survey items were mainly adapted from the US National Pharmacist Workforce Survey. An electronic (Qualtrics) questionnaire was posted on pharmacist social media in several A

... Show More
View Publication
Scopus (12)
Crossref (8)
Scopus Clarivate Crossref
Publication Date
Thu Feb 01 2024
Journal Name
American Journal Of Pharmaceutical Education
Academic Entitlement Among Pharmacy Students in the Arab World: A Multi-National Exploratory Study
...Show More Authors

View Publication Preview PDF
Scopus (5)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Sun Nov 09 2025
Journal Name
Journal Of Physical Education
Analytical – Comparative Study of Some Kinematical Variables Of Jump Shot and Shooting in Youth Basketball Players
...Show More Authors

View Publication