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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 May 01 2015
Journal Name
Ieee Transactions On Microwave Theory And Techniques
On the Design of Gyroelectric Resonators and Circulators Using a Magnetically Biased 2-D Electron Gas (2-DEG)
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Publication Date
Sun Nov 17 2024
Journal Name
Microbes And Infectious Diseases
Molecular detection and the frequency of a pore-forming toxin in Enterococcus faecalis isolated from urinary tract infections
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Background: Enterococcus faecalis is a causative agent for urinary tract infections (UTIs) in Iraq and worldwide, even though it is a commensal bacterium in human and animal intestines. It can cause different illnesses due to its ability to produce various virulence factors. A pore-forming toxin (cytolysin) is the most virulence factor in this bacterium. Objective: This study aims to molecularly investigate the frequency of cytolysin toxin among E. faecalis isolated from UTIs. Methods: A hundred and eighty urine specimens were collected from females diagnosed with UTIs. Traditional laboratory and molecular methods were used for bacterial identification and toxin detection using a modified DNA extraction method. Results: The findings reveal

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Problematic intervention in the new international order and its impact on international relations - the U.S. role a model
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Intervention in International Relations from the concepts that are still highly
controversial among those he considers a breach of international law and the UN Charter and
in violation of the rule , and those who felt that the need provided, however, that this is linked
motives humanity recognized by the international community , because the international
variables proved the inadequacy of the principle of non-interference and the principle of
sovereignty as the traditional variables international , and therefore most of the international
practice came a bus with many of the behaviors that reflect a decline in its entirety to these
principles , and became adapt these principles with international reality is too compl

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Publication Date
Fri Oct 01 2021
Journal Name
Ace Journal Of Clinical Chemistry And Laboratory Medicine
Comparison Between of Five Drugs Anti‐Virus for COVID‐19th in Chemicals Properties and Pharmacological Effectiveness: A Review
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The corona virus epidemic outbreak has urged an extreme worldwide effort for re‐purposing obtainable approved medications for its treatment. In this review, we're focusing on the chemicals properties andpharmacologicaleffectiveness of medicationsofsmallmolecule that are presently being evaluated in clinical trials for the management of corona virus (COVID‐19). The current review sheds light on a number of drugs that have been diagnosed to treat COVID‐19 and their biological effects.

Publication Date
Tue May 10 2022
Journal Name
Himalayan Journal Of Economics And Business Management
Information Systems Ethics and Its Role in Achieving Banking Discrimination Analytical Research in a Sample of Private Banks
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The research aims to shed light on the ethics of information systems and their role in achieving banking excellence for a sample of private banks in the province of Baghdad. It is important to focus on studying the ethics of banking information systems, which has become one of the most important basic and strategic resources that banks rely on to achieve outstanding performance. Achieving banking leadership in the Iraqi banking market. The researchers adopted the descriptive analytical approach to the research, and the questionnaire was considered as a main tool for collecting information in addition to personal interviews. The research reached the most important results that there is an acceptable correlation relationship between the ethic

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Publication Date
Tue Jun 15 2021
Journal Name
Al-academy
Mosaic art as a cultural decorative aspect and contemporary mosaic re-employment: محمد طلال عبد آل عبد الله
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  • Islamic art is applied art that searches for everything that is useful and beneficial and Both are properties of Islamic art. Islamic art has many well-established elements and styles and pictures that distinguish it from the rest of the arts among those elements and methods that were used in the architectural cladding artwork Or mosaic murals and mosaic was known in its first form in Babylon in a primitive style similar to it, but the Muslim artist in the era of the Caliphs made the art of mosaic In mosques and palaces.
    Chapter one: This chapter is concerned with introducing the art of mosaic historically and focusing on it.
    Chapter Two: This chapter deals with contemporary Islamic mosaics, especially in Mecca
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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Integration between Lean Production and sustainable value chain in light of the trend towards a sustainable circular economy
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In a resource-limited world, there is an urgent need to develop new economic models, from the traditional unsustainable industrial model of product consumption and disposal, to a new model based on the concepts of sustainability in its comprehensive sense, the so-called circular economy, using fewer resources in manufacturing processes and changing practices in product disposal to waste, by removing its use, recycling and manufacturing to start another manufacturing process. In an era of intense competition in domestic and global markets, the importance of the circular economy is highlighted in its ability to strengthen the competitiveness of enterprises in those markets, by reducing the cost and increasing the quality of the pro

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Publication Date
Tue Aug 24 2021
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
A plan for transportation and distribution the products based on multi-objective travelling salesman problem in fuzzy environmental
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Transportation and distribution are the most important elements in the work system for any company, which are of great importance in the success of the chain work. Al-Rabee factory is one of the largest ice cream factories in Iraq and it is considered one of the most productive and diversified factories with products where its products cover most areas of the capital Baghdad, however, it lacks a distribution system based on scientific and mathematical methods to work in the transportation and distribution processes, moreover, these processes need a set of important data that cannot in any way be separated from the reality of fuzziness industrial environment in Iraq, which led to use the fuzzy sets theory to reduce the levels of uncertainty.

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Engineering
The effect of titanium oxide microparticles on mechanical properties, absorption and solubility processes of a glass ionomer cement
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Glass Ionomer Cement (GIC) is one of the important dental temporary filing materials. The aim of this study is to evaluate the effect of adding 3, 5 and 7 wt. % of TiO2 microparticles to conventional GIC powder (Riva Self Cure) on mechanical properties and its effect on absorption and solubility processes. TiO2 particles additives improved compressive strength and biaxial flexural strength, where the compressive strength increased with increasing in the added ratio, while the highest value of the biaxial flexural strength was at 3 wt.%. The addition of TiO2 particles improved the surface Vickers microhardness values, with highest value at 5 wt. %. On other hand TiO2 addition im

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Publication Date
Wed Nov 01 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Preparation and characterization of Posaconazole as a Nano-micelles using d-α-Tocopheryl polyethylene glycol 1000 succinate (TPGS)
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It is important to note that Posaconazole (POCZ) is a newly developed extended-spectrum triazole that belongs to BCS class II and has a solubility of less than 1µg/ml. In patients with a weakened immune system, POCZ has been shown to be effective as an antifungal treatment for invasive infections caused by candida and aspergillus species. The nano-micelles technique can be used to increase POCZ solubility. In order to increase their apparent solubility in water, nano-micelles are made by combining macromolecules that self-assemble into ordered structures capable of entrapping hydrophobic drug molecules in the interior domain. Dispersed colloidal systems, of which nano-micelles are a subset, are a large and diverse group. Composed of a p

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