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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 Jul 27 2012
Journal Name
Journal Of Prosthodontics
A Three-Dimensional Finite Element Analysis for Overdenture Attachments Supported by Teeth and/or Mini Dental Implants
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Publication Date
Wed Nov 02 2016
Journal Name
Ibn Al-haitham Jour. For Pure & Appl. Sci.
Synthesis, Spectroscopic and Adsorption Studies of Cobalt (II) Complex for a ligand β-enaminone Derived from Sulfamethoxazole
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This paper concerns is the preparation and characterization of a bidentate ligand [4-(5,5- dimethyl-3-oxocyclohex-1-enylamino)-N-(5-methylisoxazol-3-yl) benzene sulfonamide]. The ligand was prepared from fusing of sulfamethoxazole and dimedone at (140) ºC for half hour. The complex was prepared by refluxing the ligand with a bivalent cobalt ion using ethanol as a solvent. The prepared ligand and complex were identified using Spectroscopic methods. The proposed tetrahedral geometry around the metal ions studied were concluded from these measurements. Both molar ratio and continuous variation method were studied to determine metal to ligand ratio (M:L). The M to L ratio was found to be (1:1). The adsorption of cobalt complex was carried out

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Publication Date
Mon Jul 10 2023
Journal Name
Sustainability
Solar-Induced Photocatalytic Degradation of Reactive Red and Turquoise Dyes Using a Titanium Oxide/Xanthan Gum Composite
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The present study explores the solar-induced photocatalytic degradation of reactive red (RR) and reactive turquoise (RT) dyes in a single system using TiO2 immobilized in xanthan gum (TiO2/XG), synthesized using the sol–gel dip-coating technique for direct precipitation. SEM-EDX, XRD, FTIR, and UV–Vis were used to assess the characteristics of the resulting catalyst. Moreover, the effects of different operating parameters, specifically pH, dye concentration, TiO2/XG concentration, H2O2 concentration, and contact time, were also investigated in a batch photocatalytic reactor. The immobilized TiO2/XG catalyst showed a slight adsorption degradation efficiency and then improved the RR and RT dye degradation activity (92.5 and 90.8%

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Publication Date
Mon Jul 08 2024
Journal Name
Journal Of Microbiology, Biotechnology And Food Sciences
SYNERGISTIC EFFECTS OF NEEM OIL AND GENTAMICIN ON PSEUDOMONAS AERUGINOSA VIA PHZM GENE DOWNREGULATION: A COMPREHENSIVE REVIEW
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Exploring the antibacterial potential of neem oil (Azadirachta indica) in combination with gentamicin (GEN) against pathogenic molds, especially Pseudomonas aeruginosa, has drawn concern due to the quest for natural treatment options against incurable diseases. Prospective research directions include looking for natural cures for many of the currently incurable diseases available now. microbial identification system, were used to identify the isolates. The research utilized a range of methods, such as the diffusion agar well (AWD) assays, TEM (transmission electron microscopy) analysis, minimum inhibitory concentration (MIC) assays, and real-time PCR (RT-qPCR) to analyze bacterial expression and the antibacterial action of neem oil (Azadira

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Publication Date
Tue Dec 15 2020
Journal Name
Al-academy
Methods of Acting Performance and Watching Industry in Street Theatre- Play (Sold) - A Model: بهاء زهير كاظم
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  The audience is one of the important practical elements in the theatrical show and its importance is not confined to its static activity as a receiver element only, rather it went beyond that issue as an effective and influential element in the proceedings of the show and the process of meaning construction, that it gains an active role in the construction and production of the connotation that influences and is influenced by the actor, where the communication channels are open between the two sides, consequently a kind of watching and joint interaction happens between them. Thus, it has become necessary for the actor to create a suitable environment for the onlookers in order for it to be an essential part of the show system. The

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Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
A New Method for the Isolation and Purification of Trigonelline as Hydrochloride from Trigonella foenum-graecum L.
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Separation of Trigonelline, the major alkaloid in fenugreek seeds, is difficult because the extract of these seeds usually contains Trigonelline, choline, mucilage, and steroidal saponins, in addition to some other substances. This study amis to isolate the quaternary ammonium alkaloid (Trigonelline) and choline from fenugreek seeds (Trigonella-foenum graecum L.) which have similar physiochemical properties by modifying of the classical method. Seeds were defatted and then extracted with methanol. The presence of alkaloids was detected by using Mayer's and Dragendorff's reagents. In this work, trigonilline was isolated with traces of choline by subsequent processes of purification using analytical and preparative TLC techniques.

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis and Preliminary Pharmacological Evaluation of Aminobenzensulfonamides Derivatives of Mefenamic Acid as a Potential Anti-inflammatory Agents
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A group of amino derivatives [4-aminobenzenesulfonamide,4-amino-N¹ methylbenzenesulfonamide, or N¹-(4-aminophenylsulfonyl)acetamide] bound to carboxyl group of mefenamic acid a well known nonsteroidal anti-inflammatory drugs (NSAIDs) were designed and synthesized for evaluation as a potential anti-inflammatory agent.  In vivo acute anti-inflammatory activity of the final compounds (9, 10 and 11) was evaluated in rat using egg-white induced edema model of inflammation in a dose equivalent to (7.5mg/Kg) of mefenamic acid. All tested compounds produced a significant reduction in paw edema with respect to the effect of propylene glycol 50% v/v (control group). Moreover, the 4-amino-N-methylbenzenesulfonamide derivative (c

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Publication Date
Wed Jan 01 2025
Journal Name
International Journal Of Hydrogen Energy
A comprehensive review of battery thermal management systems for electric vehicles: Enhancing performance, sustainability, and future trends
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Publication Date
Thu Nov 01 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment quality of life for patients with cerebro vascular accident
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Abstract : A descriptive study was conducted out patient in Neuralgic Hospital and Teaching Baghdad Teaching Hospital from 1st July / 2004 through October 1st / 2004 . in order to assess with QOL for CVA patients , the study aimed to identifying the QOL domain of ( physical , psychological , level of independence , social and environment ) and it relation with some demographic characteristic which is related to those patients .A purposive sample of ( 50 ) CVA patients who selected from out patient clinic of hospitals . A development questionnaire was structured and is adopted of WHO quality of life qu

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Publication Date
Sun Jul 06 2014
Journal Name
Journal Of Educational And Psychological Researches
Ulma with feeling of freedom at student of secondary stage
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The ulma is one of the most spread social phenomenon.It occupies people in their different tendencies,the ulma imposes itself strongly in their social ,economic and politic sidies.

The   problem of freedom quarrel is the older problem in creation .The groups as well as the individuals look for their liberty and it is restricted, they isolate themselves from others for a achieving it. Isolation phenomenon is one of common humanity phenomenon among individuals for looking  of individuals psychological and social compatibility with other and society so they feel anxiety and tension and restriction of will and freedom. IT is known that college student from the major never in development and ren

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