Preferred Language
Articles
/
jpgiafs-913
Personal tax exemptions "a comparative study with some Arab and European system legislations
...Show More Authors

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.      

View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Dec 18 2022
Journal Name
College Of Education For Women
Investigating Iraqi EFL Teachers Problems with English for Iraq Series
...Show More Authors

Iraqi EFL teachers face problems in teaching “English for Iraq Series” for primary public school pupils. In this paper, the researchers are going to identify the main problems faced by our teachers and try to find solutions to these problems. To achieve the aim of the study, list of questions asked and from teachers’ responses, the researchers have got an idea about the main problems which are related to textbook material, parents, learners, environment and technology. Therefore, the researchers adapted a questionnaire to achieve the purpose of the study with some changes and modifications. This questionnaire with five point scale (strongly agree, agree, undecided, disagree, strongly disagree). To achieve face validity, the

... Show More
Publication Date
Fri Mar 04 2022
Journal Name
Trends In Sciences
Asymptotic Stability of 3D Stochastic Positive Linear Systems with Delays
...Show More Authors

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

... Show More
View Publication
Scopus Crossref
Publication Date
Tue Jul 20 2021
Journal Name
Materials Science Forum
Preparation of Solid-Super Acidic Catalyst with Improvement Physical Properties
...Show More Authors

Sulphated zirconia (SZ) is one of the most important solid acid catalysts was synthesize at different operating conditions, different calcination temperature and sulfonating time has been used. The prepared catalyst was distinguished by X-ray Diffraction (XRD), particle size and morphology of catalyst were checked by atomic force microscopy (AFM) and scanning electron microscopy (SEM) respectively, in addition to analysis by (DTA) Differential thermally and Energy Dispersive X-Ray (EDX). Finally, the N2 adsorption-desorption was used to measure the surface area (BET) and pore volume. High degree of tetragonal crystallinity was obtained 90 %, and surface area of 169 m2/g and pore volume of 0.39 cm3g-1 at 600°C calcination temperature for 3

... Show More
Crossref (4)
Crossref
Publication Date
Mon Jan 16 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation Nurses Practice about Care of Children with Febrile Convulsion
...Show More Authors

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

... Show More
View Publication Preview PDF
Publication Date
Sat Apr 01 2023
Journal Name
Journal Of Engineering
Improvement of Moisture Susceptibility for Asphalt Mixture with Ceramic Fiber
...Show More Authors

Moisture damage is one of the most significant troubles that destroy asphaltic pavement and reduces road serviceability. Recently, academics have noticed a trend to utilize fibers to enhance the efficiency of asphalt pavement. This research explores the effect of low-cost ceramic fiber, which has high tensile strength and a very high thermal insulation coefficient, on the asphalt mixture's characteristics by adding three different proportions (0.75%, 1.5%, and 2.25%). The Marshall test and the Tensile Strength Ratio Test (TSR) were utilized to describe the impact of ceramic fiber on the characteristics of Marshall and the moisture susceptibility of the hot mix asphalt mixture. The Field Emission Scanning Electron Microsc

... Show More
View Publication Preview PDF
Crossref (6)
Crossref
Publication Date
Wed Oct 01 2008
Journal Name
Journal
Topical therapy of xeroderma pigmentosa with 20% zinc sulfate solution
...Show More Authors

S Khalifa E, N Adil A, K Nabeel O…, 2008

View Publication
Publication Date
Mon Jun 05 2023
Journal Name
Journal Of Engineering
Behavior of Strengthened RC Columns with CFRP under Biaxial Bending
...Show More Authors

In 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

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Nov 01 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of functional disability on lifestyle for patients with arthritis
...Show More Authors


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

... Show More
View Publication Preview PDF
Publication Date
Fri Nov 01 2013
Journal Name
Journal Of Drugs In Dermatology: Jdd
Melanocytes transplantation in patients with vitiligo using needling micrografting technique.
...Show More Authors

KE Sharquie, AA Noaimi, HA Al-Mudaris, Journal of Drugs in Dermatology: JDD, 2013 - Cited by 22

View Publication
Publication Date
Mon Jan 01 2024
Journal Name
Nonlinear Functional Analysis And Applications
NEW SEVEN-PARAMETER MITTAG-LEFFLER FUNCTION WITH CERTAIN ANALYTIC PROPERTIES
...Show More Authors

In this paper, a new seven-parameter Mittag-Leffler function of a single com-plex variable is proposed as a generalization of the standard Mittag-Leffler function, certain generalizations of Mittag-Leffler function, hypergeometric function and confluent hypergeometric function. Certain essential analytic properties are mainly discussed, such as radius of convergence, order, type, differentiation, Mellin-Barnes integral representation and Euler transform in the complex plane. Its relation to Fox-Wright function and H-function is also developed.

Preview PDF
Scopus (1)
Scopus