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.
Objectives: To identify quality of life (QOL) in Myocardial Infarction (MI) patients, and to find out the
relationship between QOL in MI patients and demographic characteristics.
Methodology: A descriptive colTelation study which utilized an assessment approach. The study was carried out
from March 2007 through November 2007 in order to assess the quality of life for patients with myocardial
infarction. A purposive "non-probability" sample of (75) patients with myocardial infarction who were attending
to Baquba General Hospita`l through their visits to that hospital. A questionnaire was adapted and developed
from the World Health Organization Quality of Life Scale (1998). The questionnaire was designed and
consisted
Aeroelastic flutter in aircraft mechanisms is unavoidable, essentially in the wing and control surface. In this work a three degree-of-freedom aeroelastic wing section with trailing edge flap is modeled numerically and theoretically. FLUENT code based on the steady finite volume is used for the prediction of the steady aerodynamic characteristics (lift, drag, pitching moment, velocity, and pressure distribution) as well as the Duhamel formulation is used to model the aerodynamic loads theoretically. The system response (pitch, flap pitch and plunge) was determined by integration the governing equations using MATLAB with a standard Runge–Kutta algorithm in conjunction with Henon’s method. The results are compared with
... Show MoreAmong the metaheuristic algorithms, population-based algorithms are an explorative search algorithm superior to the local search algorithm in terms of exploring the search space to find globally optimal solutions. However, the primary downside of such algorithms is their low exploitative capability, which prevents the expansion of the search space neighborhood for more optimal solutions. The firefly algorithm (FA) is a population-based algorithm that has been widely used in clustering problems. However, FA is limited in terms of its premature convergence when no neighborhood search strategies are employed to improve the quality of clustering solutions in the neighborhood region and exploring the global regions in the search space. On the
... Show MoreA numerical method is developed to obtain two-dimensional velocity and pressure distribution through a cylindrical pipe with cross jet flows. The method is based on solving partial differential equations for the conservation of mass and momentum by finite difference method to convert them into algebraic equations. This well-known problem is used to introduce the basic concepts of CFD including: the finite- difference mesh, the discrete nature of the numerical solution, and the dependence of the result on the mesh refinement. Staggered grid implementation of the numerical model is used. The set of algebraic equations is solved simultaneously by “SIMPLE” algorithm to obtain velocity and pressure distribution within a pipe. In order to
... Show MoreIn this work, the behavior of reinforced concrete columns under biaxial bending is studied. This work aims at studying the strengthening of columns by using carbon fiber reinforced polymer (CFRP). The experimental work includes investigation of eight reinforced concrete columns (150*150*500mm) tested under several load conditions. Variables considered in the test program include; effect of eccentricity and effect of longitudinal reinforcement (Ø12mm or Ø6mm). Test results are discussed based on load – lateral deflection behavior, load –longitudinal deflection behavior, ultimate load and failure modes. The CFRP reinforcement permits
a complete change in the failure mode of the columns .The effect of longitudinal reinforcement in
A descriptive study, which was using an assessment approach, was conducted for the
determination of the impact of rheumatoid arthritis and osteoarthritis patient’s functional disability
upon their life style. The study was carried out at the Rheumatology and outpatients clinics of ALKarama
Teaching Hospital, Baghdad Teaching Hospital AL-Kindey Teaching Hospital and Specialized
surgeries Teaching Hospital for the period of October 15th 2003 through May 13th 2004 in Baghdad
City. A purposive (non-probability) sample of (245) arthritis patients which was comprised (111)
rheumatoid arthritis patients and (134) osteoarthritis patients, was selected out of the early stated
settings. The questionnaire was comprised of
KE Sharquie, AA Noaimi, HA Al-Mudaris, Journal of Drugs in Dermatology: JDD, 2013 - Cited by 22
Enzyme activity were studied in the sera of children with leukemia than healthy children, where 31 cases were studied, including 21 cases of patients with acute lymphatic leukemia
The robot arm is the most popular robotic form used in industry. Thus, it is crucial to make a system programming which could controlled the movement of each part in the industrial robot to make it works properly. One of the simplest models of the robot arm is EDARM ED-7100 which has a controller to control the movement of the robot arm manually. In this study, the robot controller has been redesigned in order to improve this robot's function. The new controller system used AT89S52 microcontroller which has wire connected to the robot hand. A function has been added with this controller to improve the system of controlling and becomes better than the previous system (only manually). The functions of the new system include three mo
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