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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
Mon Jan 01 2024
Journal Name
Aip Conference Proceedings
Lab on-a-chip-based, an integrated microfluidic device lo-cost, rapid, and sensitive analysis of Augmentin
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Microfluidic devices provide distinct benefits for developing effective drug assays and screening. The microfluidic platforms may provide a faster and less expensive alternative. Fluids are contained in devices with considerable micrometer-scale dimensions. Owing to this tight restriction, drug assay quantities are minute (milliliters to femtoliters). In this research, a microfluidic chip consisting of micro-channels carved on substrate materials built using an Acrylic (Polymethyl Methacrylate, PMMA) chip was designed using a Carbon Dioxide (CO2) laser machine. The CO2 parameters influence the chip’s width, depth, and roughness. To have a regular channel surface, and low roughness, the laser power (60 W), with scanning speed (250 m/s)

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Publication Date
Thu Jun 15 2023
Journal Name
Journal Of Baghdad College Of Dentistry
Antibacterial and cytotoxic effect of a novel biological Nano-silver fluoride synthesized from moringa oleifera leaf extract
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Background: A great dental and biomedical interest had been paid to silver nanoparticles because of their antimicrobial activity. Objective: To evaluate the antimicrobial and cytotoxic activity of a newly developed Nano-silver fluoride that was synthesized from moringa oleifera leaf extract against S. mutants.  Material and method: The green synthesis method was used to prepare Nano-silver fluoride from moringa oleifera leaf extract. The minimum inhibitory concentration and the minimum bactericidal concentration were evaluated using brain heart infusion plates, while the cytotoxicity was evaluated by the hemolytic activity. Results: Nano-silver fluoride had a bactericidal and bacteriostatic effect (MIC was 60 ppm and MBC was 120 pp

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Publication Date
Tue Mar 01 2022
Journal Name
Journal Of Dentistry
In-vitro adhesive and interfacial analysis of a phosphorylated resin polyalkenoate cement bonded to dental hard tissues.
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Objectives: To assess the performance of a novel resin-modified glass-ionomer cement (pRMGIC) bonded to various tooth tissues after two-time intervals. Methods: 192 sound human molars were randomly assigned to 3 groups (n = 64): sound enamel, demineralised enamel, sound dentine. Sixty-four teeth with natural carious lesions including caries-affected dentine (CAD) were selected. All substrates were prepared, conditioned and restored with pRMGIC (30% ethylene glycol methacrylate phosphate (EGMP, experimental), Fuji II LC (control), Fuji IX, and Filtek™ Supreme with Scotchbond ™ Universal Adhesive. Shear bond strength (SBS) was determined after 24 h and three months storage in SBF at 37C. The debonded surfaces were examined using stereomi

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Publication Date
Fri Jan 01 2021
Journal Name
Desalination And Water Treatment
Removal of nitrates from water by Amberlite IR-400 and economic Duolite A-378 ion exchange resins
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Publication Date
Fri Apr 01 2016
Journal Name
Pediatric Dental Journal
Retrospective analysis of 1286 oral and maxillofacial biopsied lesions of Iraqi children over a 30 years period
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Objectives To determine the prevalence of oral lesions by age and gender among the pediatric population in Iraq. Materials and methods A review of the archives of the oral pathology department of Baghdad University from, 1970 Materials and Methods: A review of the archives of the oral pathology department of Baghdad University from 1970 to 2013 for all biopsies from children aged 0–15 years old. Results A total of 1286 child specimens represented 11.98% of all biopsied lesions. The pyogenic granuloma was the most frequent lesion in children, and the periapical cyst was the most frequent lesion from an odontogenic origin. The incidence of malignant lesions was higher in the 0–3 age group than other groups. Conclusions The majority of les

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Publication Date
Tue Dec 24 2024
Journal Name
Iraqi Academic Scientific Journals
Inked Characters in Alison McGhee’s Tell Me A Tattoo Story and Darren Lopez’ My Teacher Has Tattoos
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Although tattooed literary characters are not new in literature, they are still in children’s literature. Inked characters were nearly absent from children’s books and with the dawn of the twenty first century many of them portrayed tattooed characters. The problem of the study lies in the lack of studies concerning these types of characters in children’s books. The researchers aim to study inked characters in selected stories for children to show the different literary uses of tattoos in these stories, serving not only characterization but theme and symbolism as well. Two children's stories are selected for this study: Tell Me A Tattoo Story (2016) by Alison McGhee and My Teacher Has Tattoos (2023) by Darren Lopez. The researchers st

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Publication Date
Wed Jan 01 2020
Journal Name
Aip Conf. Proc.
Removal of chromium ions from a real wastewater of leather industry using electrocoagulation and reverse osmosis processes
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This study focused on treatment of real wastewater rejected from leather industry in Al-Nahrawan city in Iraq by Electrocoagulation (EC) process followed by Reverse Osmosis (RO) process. The successive treatment was applied due to high concentration of Cr3+ ions (about 1600 ppm) rejected in wastewater of this industry and for applying EC with moderate power consumption and better results of produced water. In Electrocoagulation process (EC), the effect of NaCl concentration (1.5, 3 g/l), current density (C.D.) (15-25 mA/cm2), electrolysis time (1-2 h), and distance between electrodes (E.D.) (1-2 cm) were examined in a batch cell by implementing Taguchi experimental design. According to the results obtained from multiple regression and signa

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Publication Date
Sun Sep 01 2024
Journal Name
Journal Of Radiation Research And Applied Sciences
Bioaccumulation and translocation of radionuclides heavy metals in Cynodon dactylon: A phytoremediation approach in Al-Dora refinery
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Publication Date
Wed Jul 20 2022
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
A Theoretical Investigation of Charge Transfer Dynamics from Sensitized Molecule D35CPDT Dye to SnO_2 and TiO_2 Semiconductor
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In this research, the dynamics process of charge transfer from the sensitized  D35CPDT dye to tin(iv) oxide( ) or titanium dioxide (  ) semiconductors are carried out by using a quantum model for charge transfer. Different chemical solvents Pyridine, 2-Methoxyethanol. Ethanol, Acetonitrile, and Methanol have been used with both systems as polar media surrounded the systems. The rate for charge transfer from photo-excitation D35CPDTdye and injection into the conduction band of  or  semiconductors vary from a  to  for system and from a   to  for the system, depending on the charge transfer parameters strength coupling, free energy, potential of donor and acceptor in the system. The charge transfer rate in D35CPDT /  the syst

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Publication Date
Mon Jun 23 2025
Journal Name
Islamic Communication Journal
Negotiating the meaning of female genital mutilation and cutting: A symbolic interactionist approach among religious university students
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The meanings attributed to Female Genital Mutilation/Cutting (FGM/C) are shaped through complex negotiations within religious and socio-cultural frameworks, including those observed in Indonesia. Using a combined qualitative and quantitative (mixed methods)-ethnographic and survey approach, data from 109 students of religious tertiary institutions in East Kalimantan on their perspectives on FGM/C practices can be more comprehensively explored. The results of the study, which were analysed using the three principles of symbolic interactionism, showed that 72.5 per cent of religious college student families still practice FGM/C and 53.2 per cent stated that FGM/C practices are beneficial for women.  However, they are also willing, if

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