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.
Evaluation of “Holy Quran & Islamic Education” Curriculum for Second Intermediate Stage from Perspectives of Teachers & Supervisors of material A Field Study conducted in the Directorates-General of Education in Baghdad Governorate. It goes without saying that educational curricula for students of all stages of schooling are in bad need of reviewing, evaluation and revision. The Islamic education curriculum is no exception, since it is a basic subject that plays a role in developing the individual’s moral and conscientious aspects, promotes his/her inner discipline and helps establish coherence with the values system of the community to which he/she belongs.
Based on the foregoing, the evaluation process of
... Show MorePollen morphology of 4 species (A. aucheri , A. auriculata, A. caucasica, A. nova) belonging to the genus Arabis L. in Iraq was examined by light microscope and scanning electron microscope to determine the significance of pollen features as a taxonomic characters. The results showed pollen grains of the species were monades, homopolar, tricolpate, and with medium size, but the species varied in shapes (polar and equatorial view), colpus length and width, exine thickness and exine ornamentation. Pollen colors were brown convert to brownish yellow.
KE Sharquie, AA Noaimi, Pigmentary Disorders, 2014 - Cited by 5
BACKGROUND: Papillary thyroid carcinoma (PTC) is the most common type of thyroid carcinoma that represents a set of characteristic of nuclear features in which the diagnosis is depend. AIM: The study aimed to review different variants of PTC which has different malignant potential in correlation with many prognostic and clinical factors in Iraq. PATIENTS AND METHODS: Paraffin blocks of 227 cases of PTC were selected, subtyped, and grouped according to the malignant potential. The prognostic and clinical factors were studied. RESULTS: The mean age was (39.29 ± 12.17) years, with female predominance (86.3%), where (55.5%) of them below 40 years, conventional variant was most common (40.1%), followed by papillary microcarcinoma
... Show MoreBusiness organizations have faced many challenges in recent times, most important of which is information technology, because it is widely spread and easy to use. Its use has led to an increase in the amount of data that business organizations deal with an unprecedented manner. The amount of data available through the internet is a problem that many parties seek to find solutions for. Why is it available there in this huge amount randomly? Many expectations have revealed that in 2017, there will be devices connected to the internet estimated at three times the population of the Earth, and in 2015 more than one and a half billion gigabytes of data was transferred every minute globally. Thus, the so-called data mining emerged as a
... Show MoreHistological study of the cerebellum in a bird white cheeked bulbul Pycnonotus lecucotis, the result of the study showed that the cerebellum took the parts of the hindbrain, the histological study of the cerebellum revealed the presence of deep folds on its surface. The cerebellum consists of two areas, the cerebellar cortex, which is called the gray matter, which consists of three layers: the outer layer (the molecular layer), the middle (Purkinje cells) and inner layer (the granular layer). The second area of the cerebellum is called the medullary and the white matter.
This paper shows the characteristics of temperature and adsorbed (water vapor) mass rate distribution in the adsorber unit which is the key part to any adsorption refrigeration system. The temperature profiles of adsorption/desorption phases (Dynamic Sorption) are measured experimentally under the operating conditions of 90oC hot water temperature, 30oC cooling water temperature, 35oC adsorption temperature and cycle time of 40 min. Based on the temperature profiles, The mass transfer equations for the annulus adsorbent bed are solved to obtain the distribution of adsorption velocity and adsorbate concentration using non-equilibrium
model. The relation between the adsorption velocity with time is investigated during the process of ads
In this work, we apply the notion of a filter of a KU-Algebra and investigate several properties. The paper defined some filters such as strong filter, n-fold filter and P-filter and discussed a few theorems and examples.