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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
Tue Jan 01 2019
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees19gr
Improvement photoluminescence of nematic liquid crystal doped with gold nanoparticles
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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Lymphocyte phenotyping in untreated children patients with chronic allergic asthma
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This study aimed to isolate and phenotype lymphocytes in untreated children patients with chronic allergic asthma. To reach such aim the study involved (25) patients from children (17 male and 9 female) whom their ages where between (3-10) years, in addition to (15) apparently healthy children (9 male and 6 female) in the same ages involved as control group. The data demonstrated that there was a significant increase in the mean percentages of T-lymphocytes (CD3+ cells) in the peripheral blood of patients (66.75±0.29)**, in comparison with control group (43.58±0.19), a significant increase in the mean percentages of T-helper lymphocytes (CD4+ cells) in the pe

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Publication Date
Sun Sep 05 2010
Journal Name
Baghdad Science Journal
Removal of Zinc ions from industrial wastewater with wool fibers
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In this research, the efficiency of low-cost unmodified wool fibers were used to remove zinc ion from industrial wastewater. Removal of zinc ion was achieved at 99.52% by using simple wool column. The experiment was carried out under varying conditions of (2h) contact time, metal ion concentration (50mg/l), wool fibers quantity to treated water (70g/l), pH(7) & acid concentration (0.05M). The aim of this method is to use a high sensitive, available & cheep natural material which applied successfully for industrial wastewater& synthetic water, where zinc ion concentration was reduced from (14.6mg/l) to (0.07mg/l) & consequently the hazardous effect of contamination was minimized.

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Publication Date
Wed Feb 07 2018
Journal Name
Proceedings Of The 2018 4th International Conference On Mechatronics And Robotics Engineering
Secure Transition for Robotic Surgery With Elliptic Curve Diffie Hellman
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Publication Date
Thu Jan 07 2021
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
Thyroid Carcinoma Patients Correlated With Cytomegalovirus by using Insitu Hybridization
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Publication Date
Sun Sep 03 2017
Journal Name
Baghdad Science Journal
Scale-Invariant Feature Transform Algorithm with Fast Approximate Nearest Neighbor
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There is a great deal of systems dealing with image processing that are being used and developed on a daily basis. Those systems need the deployment of some basic operations such as detecting the Regions of Interest and matching those regions, in addition to the description of their properties. Those operations play a significant role in decision making which is necessary for the next operations depending on the assigned task. In order to accomplish those tasks, various algorithms have been introduced throughout years. One of the most popular algorithms is the Scale Invariant Feature Transform (SIFT). The efficiency of this algorithm is its performance in the process of detection and property description, and that is due to the fact that

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Publication Date
Mon Aug 01 2022
Journal Name
Inorganic Chemistry Communications
Assembling [email protected] nanocomposites with an enhanced photocatalytic activity
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Herein, an efficient inorganic/organic hybrid photocatalyst composed of zeolitic imidazolate framework (ZIF-67) decorated with Cd0.5Zn0.5S solid solution semiconductor was constructed. The properties of prepared ZIF- [email protected] nanocomposite and its components (ZIF-67 and Cd0.5Zn0.5S) were investigated using XRD, FESEM, EDX, TEM, DRS and BET methods. The photocatalytic activity of fabricated [email protected] nanocomposite were measured toward removal of methyl violet (MV) dye as a simulated organic contaminant. Under visible-light and specific conditions (photocatalyst dose 1 g/l, MV dye 10 mg/l, unmodified solution pH 6.7 and reaction time 60 min.), the acquired [email protected] photocatalyst showed advanced photocatalytic activity

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Publication Date
Mon Jan 01 2024
Journal Name
Baghdad Science Journal
Synthesis AgO Nanoparticles by Nd:Yag Laser with Different Pulse Energies
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     One technique used to prepare nanoparticles material is Pulsed Laser Ablation in Liquid (PLAL), Silver Oxide nanoparticles (AgO) were prepared by using  this technique, where silver target was submerged in ultra-pure water (UPW)  at room temperature after that Nd:Yag laser which characteristics by 1064 nm wavelength, Q-switched, and 6ns pulse duration was used to irradiated silver target. This preparation method was used to study the effects of laser irradiation on Nanoparticles synthesized by used varying laser pulse energy 1000 mJ, 500 mJ, and 100 mJ, with 500 pulses each time on the particle size. Nanoparticles are characterized using XRD, SEM, AFM, and UV-Visible spectroscopy. All the structural peaks determined by the XRD

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Engineering
Performance of Self-Compacting Concrete Slab with Grinded Local Rocks
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The effect of using grinded rocks of (quartzite and porcelanite) as powder of (10 and 20) % replacement by weight of cement for self-compacting concrete slabs was investigated in this study. Five slabs with 15 concrete cubes were tested experimentally at 28 days to study the compressive strength, ultimate load, ultimate deflection, ductility, crack load and steel strain. The test results show that, the compressive strength improvement when replacement of local rock powder reached to (7.3, 4.22) % for (10 and 20) % quartzite powder and (11.3, 16.1) % for (10 and 20) % porcelanite powder, respectively compared to the reference specimen. The ultimate load percentage increase for slabs with (10 and 20) % rep

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Publication Date
Tue Oct 12 2021
Journal Name
Neuroquantology
Biochemical Aspects in Sera of Iraqi Patients with Trigeminal Neuralgia
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Trigeminal Neuralgia (TN) is one of the most commonly painful cranial neuralgia characterized by paroxysmal attacks as short lasting facial pain along the trigeminal nerve branches. The aim of the present study is to innovate a biochemical relationship between (melatonin, GALNT12 and Zn) and TN and also to examine the biochemical action of tegretol (carbamazepine) as a treatment on the above biochemical parameters. Blood samples were collected from fifty four (54) trigeminal neuralgia patients diagnosed by magnetic radiation image (MRI). Patients were classified into four groups: G3 (40- 70) years composed of (12) diagnosed male (without treatment), G4 (48- 75) years composed of (12) diagnosed female (without treatment), G5 (34- 76)

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