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 Mar 15 2020
Journal Name
Journal Of The College Of Education For Women
Evaluation of Holy Quran & Islamic Education Curriculum of Second Intermediate Stage from Perspectives of Teachers & Supervisors of the Material:A Field Study conducted in the Directorates-General of Education in Baghdad Governorate: أشواق عبـد الحـسن عبـد
...Show More Authors

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 More
View Publication Preview PDF
Publication Date
Sun Jun 12 2011
Journal Name
Baghdad Science Journal
Study of optical properties for Ge - GaAs Heterojunction
...Show More Authors

View Publication Preview PDF
Crossref
Publication Date
Tue Nov 03 2009
Journal Name
Journal Of Global Pharma Technology
Palynological Study of the Genus Arabis l.(Brassicaceae)
...Show More Authors

Pollen 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.

Publication Date
Sat Jul 01 2017
Journal Name
Energy Procedia
Study characteristics of (epoxy–bentonite doped) composite materials
...Show More Authors

View Publication
Scopus (10)
Crossref (7)
Scopus Clarivate Crossref
Publication Date
Sat Nov 01 2014
Journal Name
Pigmentary Disorders
Gazelle Eye like Facial Melanosis (Clinico-Histopathological Study)
...Show More Authors

KE Sharquie, AA Noaimi, Pigmentary Disorders, 2014 - Cited by 5

View Publication
Publication Date
Sun Jan 09 2022
Journal Name
Open Access Macedonian Journal Of Medical Sciences
Histopathological Types of Papillary Thyroid Carcinoma: Clinicopathologic Study
...Show More Authors

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 More
View Publication
Scopus (2)
Crossref (2)
Scopus Crossref
Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
Accounting Mining Data Using Neural Networks (Case study)
...Show More Authors

Business 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 More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Jun 30 2022
Journal Name
International Journal Of Drug Delivery Technology
Histological Study on Bird Cerebellum of Pycnonotus leucotis
...Show More Authors

Histological 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.

View Publication
Scopus Crossref
Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Study of Dynamic Sorption in Adsorption Refrigeration Cycle
...Show More Authors

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

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Jun 01 2021
Journal Name
Int. J. Nonlinear Anal. Appl.
Study of the dual ideal of ku-algebra
...Show More Authors

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.

Scopus (1)
Scopus