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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
Fri Jan 01 2021
Journal Name
International Journal Of Agricultural And Statistical Sciences
STATISTICAL ANALYSIS OF PATIENTS INFECTED WITH CORONAVIRUS USING MANOVA
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Publication Date
Sat Sep 23 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Zernike Polynomiales· for Opticl Ssytew. With Borizantal Recta_nguJar Aperture
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For  small   aberrations,  the  Â·suehl'  ratio of  an . im i'ng syStem

  • depends on trne aberration v·ariance. Its· aberration fu.nct1on ·is e:qJanded in terms 9f-l nike polynomials. which are_ oirrh6goilal over a circular apeltitte. Their advane Uejn the    f;:l t tbat they call be icl.eritified. witl·c1a:s.sh::aj. abe,ttati{)ns 'balanced to jield  minimum varia,.o_q,and

thuS maximum St:rehl  t"a;tio. [n r«enr pap-er, we derived Cl<lse4 .fonn or

Zmike   polyhotnials  that  ate  orthonormal  over "- horizontal rect'angul'ar pupil'. (p.anil.lel to· the >Htxi.es) with ar'€

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Publication Date
Sun Jun 02 2019
Journal Name
Baghdad Science Journal
On Skew Left n-Derivations with Lie Ideal Structure
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In this paper the centralizing and commuting concerning skew left -derivations and skew left -derivations associated with antiautomorphism on prime and semiprime rings were studied and  the commutativity of Lie ideal under certain conditions were proved.

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Publication Date
Mon Jan 01 2024
Journal Name
Ieee Transactions On Emerging Topics In Computational Intelligence
Reservoir Network With Structural Plasticity for Human Activity Recognition
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Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Adiponectin , ?-Cell Dysfunction in Iraqi Women with Gestational Diabetes
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Gestational diabetes mellitus (GDM) is a complication of gestation that is characterized by impaired glucose tolerance with first recognition during gestation. It develops when ?- cell of pancreas fail to compensate the diminished insulin sensitivity during gestation. This study aims to investigate the relationship between mother adiponectin level and ?- cell dysfunction with development gestational diabetes mellitus (GDM) and other parameters in the last trimester of pregnancy. This study includes (80) subjects ( pregnant women) in the third trimester of pregnancy, (40) healthy pregnant individuals as control group aged between (17 - 42) years and (40) gestational diabetes mellitus patients with aged between (20 - 42) years. The f

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Publication Date
Thu Sep 05 2019
Journal Name
Journal Of Al-qadisiyah For Computer Science And Mathematics
Strongly (E,F)-convexity with applications to optimization problems
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In this paper, a new class of nonconvex sets and functions called strongly -convex sets and strongly -convex functions are introduced. This class is considered as a natural extension of strongly -convex sets and functions introduced in the literature. Some basic and differentiability properties related to strongly -convex functions are discussed. As an application to optimization problems, some optimality properties of constrained optimization problems are proved. In these optimization problems, either the objective function or the inequality constraints functions are strongly -convex.&nbsp;

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Publication Date
Fri Aug 27 2021
Journal Name
Human Interaction, Emerging Technologies And Future Systems V: Proceedings Of The 5th International Virtual Conference On Human Interaction And Emerging Technologies, Ihiet 2021, August 27-29, 2021 And The 6th Ihiet: Future Systems (ihiet-fs 2021), October 28-30, 2021, France
Electricity Consumption Forecasting in Iraq with Artificial Neural Network
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Publication Date
Thu Jan 01 2015
Journal Name
International Journal Of Technical Research And Applications
SYNTHESIS OF DRUG CARRIER POLYACRYLIC ACID WITH SPACER GROUP
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Publication Date
Fri May 08 2020
Journal Name
Electronic Theses And Dissertations
Improving Nitrogen Management in Potatoes with Active Optical Sensors
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Nitrogen (N) fertilizer rate is important for high yield and good quality of potato tubers. In this dissertation, I seek to study the response of different potato cultivars under different N fertilizer rates and how that can impact tuber quality, examine the performance of active optical sensors in improving a potato yield prediction algorithm, and evaluate the ability of active optical sensors (GreenSeeker (GS) and Crop Circle (CC)) to optimize a N recommendation algorithm that can be used by potato growers in Maine. This research was conducted at 11 sites over a period of two years (2018–2019) in Aroostook County, Maine; all sites depended on a rainfed system. Three potato cultivars, Russet Burbank, Superior, and Shepody, were planted u

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Publication Date
Thu Jun 27 2019
Journal Name
Bulletin Of The Iraq Natural History Museum
SURVEY WITH CHECKLIST OF THE INVASIVE INSECTS TO IRAQ
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