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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
Sun Dec 07 2014
Journal Name
Baghdad Science Journal
Is serum amylase normal in women with polycystic ovarian syndrome?
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Background : Polycystic ovary syndrome (PCOS) is the most common cause of infertility in reproductive-age women , it is an important harbinger of metabolic disorders. It has been reported that hyperamylasemia can be used as marker of ovarian cancer patients . The current study was conducted to evaluate amylase activity and to estimate the correlation of this enzyme with insulin and insulin resistance in PCOS patients. Methods: This study was conducted on forty five patients with PCOS in comparison to twenty five women as control. Fasting blood sample was taken from each subject and analyzed for amylase activity , FSH,LH, Insulin , proteins, and blood sugar , meanwhile insulin resistance was determined by HOMA-IR index. Results: The result

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Publication Date
Sat Dec 30 2023
Journal Name
Al-kindy College Medical Journal
Assessment of Serum Metalloendopeptidase level in Patients with Double Diabetes
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Background: Double diabetes is the term used to describe situations in which a patient exhibits characteristics that are a combination of type 1 and type 2 Diabetes Mellitus. Metalloendopeptidase or Neprilysin is membrane-bound metallopeptidase. It has a wide range of physiological function and a variety of substrates. It has a significant impact on the proteolytic functions of the kidney, cardiovascular health, immunological response, cell proliferation, and fetal development. It also has a preventative effect on the onset of type 2 diabetes, obesity, and cancer.

Objective: The study aims to assess the level of MEP in patients wi

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Educational And Psychological Researches
Relationship sensitivity to stress with positive mood Among Educational Counselors
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The study aimed to examine the sensitivity to stress and its relation to positive mood among educational supervisors. The researcher used the descriptive approach as more an appropriate method for the current study. The sample is composed of (200) educational supervisor. To collect study data, two scales have been used: one scale to measure the sensitivity to stress and the other to measure the positive mood. The results indicated that a high level of sensitivity to stress with low level of positive mood among educational supervisors, sensitivity to stress showed significant differences among the sample regarding to major. There is no correlation between sensitivity to stress and positive mood, and finally, there are no significant diffe

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
using collocation method for solving differential equations with time lag
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in this paper the collocation method will be solve ordinary differential equations of retarted arguments also some examples are presented in order to illustrate this approach

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Publication Date
Mon Jul 10 2017
Journal Name
Asian Journal Of Pharmaceutical Research And Health Care
Health Literacy among Women with Different Educational States in Baghdad
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Health literacy is an important method used by the authorities to strengthen the health system. The aim of this study is to assess the knowledge of some basic health principles among women of different educational states. This is a crosssectional study, performed from December 2014 until January 2016, Baghdad. All candidates were: females > 18 years, neither medical staff nor students. They were divided into two groups: educated and uneducated. The sample included 213 women, there were 112 educated and 101 uneducated women. Regarding educated group, accurate answers regarding route of transmission of typhoid fever was 73.2% in educated subjects vs. 49.5% in uneducated subjects. Main source of information for both groups was p

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Publication Date
Thu Jun 30 2022
Journal Name
Iraqi Geological Journal
Assessment of the Contamination of Baghdad Soils with Lead Element
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The present study aims to study the content and spatial distribution of lead (Pb) contamination in the soils of some Baghdad cities (Middle of Iraq). Twenty soil samples were randomly collected from different land-use in the studied area at a depth between 5 to 30 cm. Ten samples are collected from Al-Rissafa side areas (Adhamiya, Al-Wazeeria (Battery Manufacturer), Shikh Omer, Ziyouna, Karada, Shaab, Sadr city, Al-Za’franiya, Al-Dora expressway, and Alselikh ) and other ten samples are collected from Al-Krakh side areas Al-Dora, Al-Masafi junction, Al-Dora, Sayidia, Al-Salam university college, Al-Bayaa (Industrial District), Jehad, Amirya, Abu Ghraib, Al-hurriya, and Kadhimiya. The soil samples have been analyzed for the lead (P

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Publication Date
Fri Mar 04 2022
Journal Name
Trends In Sciences
Asymptotic Stability of 3D Stochastic Positive Linear Systems with Delays
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The article emphasizes that 3D stochastic positive linear system with delays is asymptotically stable and depends on the sum of the system matrices and at the same time independent on the values and numbers of the delays. Moreover, the asymptotic stability test of this system with delays can be abridged to the check of its corresponding 2D stochastic positive linear systems without delays. Many theorems were applied to prove that asymptotic stability for 3D stochastic positive linear systems with delays are equivalent to 2D stochastic positive linear systems without delays. The efficiency of the given methods is illustrated on some numerical examples. HIGHLIGHTS Various theorems were applied to prove the asymptoti

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Publication Date
Mon Jan 16 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation Nurses Practice about Care of Children with Febrile Convulsion
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Abstract

Objective(s): To evaluate the nurses` practices for children who diagnosed with febrile convulsion.

Methodology: A quantitative research, descriptive correlational design was used in this study, the study conducted on nurses who work in Al-Diwaniya Pediatrics Teaching Hospital-Iraq for Maternal and Children period from 12th September 2021 to 10th October 2022. A non- probability (convenience) sample has been applied to obtain the study goals. The study sample was (21) nurses who participate in the study. The study tool is composed of two parts: The first part is concerned with collection of nurses socio-demographic data obta

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Publication Date
Sat Mar 30 2019
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Interaction of Aqueous Cu2+ Ions with Granules of Crushed Concrete
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The sorption of Cu2+ ions from synthetic wastewater using crushed concrete demolition waste (CCDW) which collected from a demolition site was investigated in a batch sorption system. Factors influencing on sorption process such as shaking time (0-300min), the initial concentration of contaminant (100-750mg/L), shaking speed (0-250 rpm), and adsorbent dosage (0.05-3 g/ml) have been studied. Batch experiments confirmed that the best values of these parameters were (180 min, 100 mg/l, 250 rpm, 0.7 g CCDW/100 ml) respectively where the achieved removal efficiency is equal to 100%. Sorption data were described using four isotherm models (Langmuir, Freundlich, Redlich-Peterson, and Radke-Prausnitz). Results proved that the pure ads

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Saponification of Diethyl Adipate with Sodium Hydroxide Using Reactive Distillation
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This research presents a new study in reactive distillation by adopting a consecutive reaction . The adopted consecutive reaction was the saponification reaction of diethyl adipate with NaOH solution. The saponification reaction occurs in two steps. The distillation process had the role of withdrawing the intermediate product i.e. monoethyl adipate from the reacting mixture before the second conversion to disodium adipate occurred. It was found that monoethyl adipate appeared successfully in the distillate liquid. The percentage conversion from di-ester to monoester was greatly enhanced (reaching 86%) relative to only 15.3% for the case of reaction without distillation .This means 5 times enhancement . The presence of two layers in both

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