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.
The Specific activity of extracellular superoxide dismutase (EC-SOD) was measured in healthy persons and in patients with benign and malignant brain tumors. The results show decrease of the EC-SOD specific activity in sera of patients with benign and malignant brain tumors in comparison to that of control group.This study concentrated on studying the changes that occur in sera EC-SOD activity of patients with benign and malignant brain tumors, in comparison to that of normal individuals. The result also revealed that this isoenzyme is present in many different molecular weights forms (as judged by polyacrylamide gel electrophoresis), some of these with no enzymatic activity. Conversion among these forms occurs in the malignant sera
This study aimed to investigate the influence of longitudinal steel embedded tubes located at the center of the column cross-section on the behavior of reinforced concrete (RC) columns. The experimental program consisted of 8 testing pin-ended square sectional columns of 150×150 mm, having a total height of 1400 mm, subjected to eccentric load. The considered variables were the steel square tube sizes of 25, 51 and 68 mm side dimensions and the load eccentricity (50 and 150) mm. RC columns were concealed steel tubes with hollow ratios of 3%, 12% and 20% depending on tube sizes used. The experimental results indicated an improvement in the overall behavior of eccentric columns when steel embedded tubes are used. The maximum gain in
... Show MoreReinforced concrete (RC) slabs strengthened with carbon fibre reinforced polymer (CFRP) and subjected to flexural actions may experience many types of failure, including FRP debonding, FRP rupture and concrete crushing. Of these different types of failure modes, FRP debonding stands out as the most predominant type of failure because of its dependence on the relatively weak bond interface between the soffit of the RC member and the FRP sheet attached to it. Many anchorage systems have been developed to enhance the performance of strengthened systems, one of which is the hybrid anchor, which combines the effects of patch anchors and spike anchors. Hybrid anchors have shown significant enhancement when used with RC members subjected to shear
... Show MoreIraqi 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 MoreOvarian cancer has a high mortality and delayed diagnosis. Several immunological alterations take place during ovarian carcinogenesis, and can be of value in the surveillance of the diseases. This research was conducted to evaluate serum immunoglobulin levels in women with ovarian cancer and to assess their role in disease process. The present study is composed of 85 women (mean age = 62.03±12.4 yrs) with clinically and pathologically confirmed ovarian cancer and 65 healthy females as a control group (mean age = 61±12.1 yrs). ELISA test was achieved for the determination of serum [IgG, IgA, IgM]. The findings of current study illustrated significant (P=0.001) increase in serum IgG, IgA, and IgM levels as compared to co
... Show MoreFour species of insects, Carpophillus obsoletus Er., Carpophilus sp., Bitoma lycnformis Wall and Scatopse sp., were found in association with infected spathes of date palm with Mauginella scaettae Cav. The later fungus was the dominant species isolated in pure cultures both from diseased spathes and from contaminated insects. Bitoma lycriformis is the first record for Iraq.
This study aimed to isolate and phenotype lymphocytes in untreated children patients with chronic allergic asthma. To reach such aim the study involved (25) patients from children (17 male and 9 female) whom their ages where between (3-10) years, in addition to (15) apparently healthy children (9 male and 6 female) in the same ages involved as control group. The data demonstrated that there was a significant increase in the mean percentages of T-lymphocytes (CD3+ cells) in the peripheral blood of patients (66.75±0.29)**, in comparison with control group (43.58±0.19), a significant increase in the mean percentages of T-helper lymphocytes (CD4+ cells) in the pe
... Show MoreHealth 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
... Show MoreConcrete is widely used in construction materials since early 1800's. It has been known that concrete is weak in tension, so it requires some addition materials to have ductile behavior and enhance its tensile strength and strain capacity to improve their uses. In this study reactive powder concrete (RPC) was used with steel fiber by using different types of cement; (Ordinary Portland cement (OPC) and/or Portland- Limestone cement (PLC)) with three types of mixtures (OPC at the first mix, 50 % OPC and 50 % PLC at the second mix and PLC at the third mix). The behavior of RPC with steel fibers on compressive strength and tensile strength of concrete with different ages of curing (7, 14, 28 and 60) days and shrinkage have been studied. The clo
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