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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
Wed Jan 30 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Effect of The Tax Core Competencies in The Tax Settlement: An Empirical Study of The General Commission for Taxes
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This Study Sought to Determine The Relationship and Impact Between The Tax Core Capabilities and Tax Settlement The Study Took Place in The Tax Administration, and Based The Problem Was to Two Hypotheses As Solutions Initial Mocked Content to Explain The Relationship Between The Phenomena, and to Test The Validity of Assumptions And Due To The Fact That The General Authority for Taxes is The Body for The Advancement of The Collection Tax In Iraq Random Sample Was Selected to Represent The Population of The Study, Since The Sample Included 22 Individuals Representing 70% of The Total Community to Study, Represented by The Director General, Agents and Directors of Departments and Branch Managers Managers Working in The General Authority fo

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
STUDY OF SOME GROWTH CRITERIA AND YIELD OF SOYBEAN CROP WITH THE EFFECT OF BORON AND SOME GROWTH REGULATORS: STUDY OF SOME GROWTH CRITERIA AND YIELD OF SOYBEAN CROP WITH THE EFFECT OF BORON AND SOME GROWTH REGULATORS
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The study was conducted at research station A, department of field crops, college of agricultural engineering sciences, university of Baghdad during summer 2021 to evaluate the effect of boron and some growth regulators on some growth criteria and yield of soybean crop (cv. shimaa). The experiment  was carried out according to split plots by using randomized complete block design with three replications. The main plots included three concentrations of boron (75, 150 and 225) mg.L-1, the sub-plots included three levels of growth regulators, spraying kinetin (100 mg. L-1), spraying ethrel (200 mg.L-1) and spraying kinetin (100 mg.L-1) + spraying ethrel (200 mg.L-1) as

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Publication Date
Tue Mar 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Comparison of Some Methods for Estimating Parameters of General Linear Model in Presence of Heteroscedastic Problem and High Leverage Points
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Linear regression is one of the most important statistical tools through which it is possible to know the relationship between the response variable and one variable (or more) of the independent variable(s), which is often used in various fields of science. Heteroscedastic is one of the linear regression problems, the effect of which leads to inaccurate conclusions. The problem of heteroscedastic may be accompanied by the presence of extreme outliers in the independent variables (High leverage points) (HLPs), the presence of (HLPs) in the data set result unrealistic estimates and misleading inferences. In this paper, we review some of the robust

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Publication Date
Wed Aug 31 2022
Journal Name
Al-kindy College Medical Journal
A Comparative Study between Transcutaneous Bilirubinometry and Total Serum Bilirubin Measurement in Jaundiced Newborns
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Background: Drawing blood to measure total serum bilirubin is painful & time consuming. Transcutaneous bilirubinometer working by multiwavelength spectral reflectance from the skin surface on forehead or upper sternum is a quick & painless technique. 

Objectives: to compare the effectiveness of transcutaneous (over the upper sternum and forehead) and serum bilirubin measurement of neonate with jaundice.

Subjects and Methods: This is a cross sectional prospective study. It enrolled 175 jaundiced neonates & excluded those exposed to phototherapy. It was conducted at Child Central Teaching Hospi

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Publication Date
Tue Jun 20 2023
Journal Name
Bulletin Of The Iraq Natural History Museum
A COMPARATIVE-MORPHOLOGICAL STUDY OF SKULLS IN TWO SPECIES OF CARNIVOROUS AND HERBIVOROUS MAMMALS
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The skull is one of the largest bones in the body. It is classified into flat bones that maintain the important organic structures; which are the brain, eyes, and tongue. The skull is a strong support for preserving these organs but they are various according to the type of animals and the environments in which they live and the nature of their nutrition. There are many differences among living organisms in terms of the bones in the skull, their difference or disappearance and their length in the shape of the head. The samples were taken from the scientific storage in the Iraq Natural History Research Center and Museum; Cape hare Lepus capensis (Linnaeus, 1758) and Red fox Vulpes vulpes (Linnaeus, 1758) and the study was conducted o

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Publication Date
Thu Jan 01 2015
Journal Name
Conference Proceedings Of The Society For Experimental Mechanics Series
A comparative study of mode decomposition to relate next-ERA, PCA, and ICA modes
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This paper discusses a comparative study to relate parametric and non-parametric mode decomposition algorithms for response-only data. Three popular mode decomposition algorithms are included in this study: the Eigensystem Realization Algorithm with the Natural Excitation Technique (NExT-ERA) for the parametric algorithm, as well as the Principal Component Analysis (PCA) and the Independent Component Analysis (ICA) for the non-parametric algorithms. A comprehensive parametric study is provided for (i) different response types, (ii) excitation types, (iii) system damping, and (iv) sensor spatial resolution to compare the mode shapes and modal coordinates of using a 10-DOF building model. The mode decomposition results are also compared using

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Scopus (1)
Scopus
Publication Date
Sun Oct 01 2017
Journal Name
International Journal Of Oral And Maxillofacial Surgery
Characteristics of mandibular injuries caused by bullets and improvised explosive devices: a comparative study
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The purpose of this study was to investigate the difference in mandibular trauma caused by two mechanisms for the delivery of missile injuries: firearms and improvised explosive devices (IEDs). The data investigated included sex, age, mechanism of injury, and other clinical and radiographic manifestations. Seventy consecutive patients, predominantly male, with a mean age of 28.6 ± 14 years (range 2–60 years) were enrolled: 38 patients (54.3%) sustained mandibular fractures caused by bullet injuries and 32 patients (45.7%) had mandibular fractures caused by IED explosion injuries. The study revealed that the differences in most of the investigated variables were not statistically significant; the only significant differences were the inci

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Scopus (7)
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Publication Date
Tue Jun 20 2023
Journal Name
Bulletin Of The Iraq Natural History Museum
A COMPARATIVE-MORPHOLOGICAL STUDY OF SKULLS IN TWO SPECIES OF CARNIVOROUS AND HERBIVOROUS MAMMALS
...Show More Authors

The skull is one of the largest bones in the body. It is classified into flat bones that maintain the important organic structures; which are the brain, eyes, and tongue. The skull is a strong support for preserving these organs but they are various according to the type of animals and the environments in which they live and the nature of their nutrition. There are many differences among living organisms in terms of the bones in the skull, their difference or disappearance and their length in the shape of the head. The samples were taken from the scientific storage in the Iraq Natural History Research Center and Museum; Cape hare Lepus capensis (Linnaeus, 1758) and Red fox Vulpes vulpes (Linnaeus, 1758) and the study was conducted o

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Scopus Crossref
Publication Date
Fri Jan 01 2021
Journal Name
E3s Web Of Conferences 318, 03002 (2021)
A Comparative Study on Behavior of RC Columns Strengthened by CFRP and Steel Jacket
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This paper studies the behavior of axially loaded RC columns which are confined with carbon fiber reinforced polymers’ sheet (CFRP) and steel jackets (SJ). The study is based on twelve axially loaded RC columns tested up to failure. It is divided into three schemes based on its strengthening type; each scheme has four columns. The main parameters in this study were the compressive strength of the concrete and steel reinforcement ratio. Furthermore, the results of the experimental test showed a substantial enhancement in the column's load-carrying capacity. When compared to the original columns, the CFRP sheet had a significant effect on improving the ductility of the column by increasing the axial deformation by about 59.2 to 95.7

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Scopus Crossref
Publication Date
Wed Sep 28 2022
Journal Name
Journal Of The College Of Education For Women
Tracking Some Phonetic Terms in the Arabic Lesson: A Descriptive Analytical Research
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This research aims to shed light on some phonetic linguistic terms used in the Arabic phonetic lesson for the purpose of monitoring, analyzing and tracking its developments. Such a step helps to standardize and weigh between them. The study follows a descriptive-analytical approach; it surveys the problem of the phonetic linguistic term, and its linguistic exactness. Then, it examines some phonetic terms in the Arabic phonetic lesson, such as phonology and phonology; intensity, looseness and mediation; the production, articulatory, transition, position, and the two vocal chords. One of the most prominent conclusions of the study is that the phonetic linguistic terminology enjoyed a tangible development since its infancy, given that phone

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