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.
Theoretical calculations are achieved to study the effect of different deuterium pressures on various characteristics parameters for PF400J plasma focus using an international computer code. Axial and radial velocities, voltage tube, plasma temperatures, and neutron yields at different operating deuterium pressures are computed. Neutron emission has been calculated in the device. The maximum total neutron yield calculated is of the order of and neutrons per shot for entire pressure used. The computed results agree reasonably well with the published neutron yield curves.
The mechanical properties of fiber-reinforced-polymer (FRP)
composites are dependent on the type amount, and orientation of fiber that is selected for a particular service. There are many commercially available reinforcement forms to meet the design requirements of the user. The ability of failure in the fiber architecture allows for optimized performance of a product that saves both weight and cost ( 12).
A modem technology is adopted to produce fibers (glass, kevelar,
and carbon) reinforced composite by using unsaturated polyester, where different volume fraction of these fibers are used (0, 0.2, 0.4, 0.6, 0.8, I)
reinfor
... Show MoreThis research aims to study the effect of microwave furnace heat on the mechanical properties and fatigue life of aluminum alloy (AA 2024-T3). Four conditions were used inside microwave furnace (specimens subjected to heat as dry for 30 and 60min. and specimens subjected to heat as wet (water) for 30 and 60 min.), and compared all results with original alloy (AA 2024-T3). Tensile, fatigue, hardness and surface roughness tests were used in this investigation. It is found that hardness of dry conditions is higher than wet conditions and it increases with increasing of time duration inside microwave furnace for dry and wet conditions. Also, tensile strength has the same behavior of hardness, but it increases with decreasing
... Show MoreThe olive tree, has been used it is important plant for the time being some of their parts on a large scale in the treatment of gastrointestinal disorders and stimulate circulation . Moreover, it is used as antibacterial material and also to address some of the respiratory system, diabetes, food preservation osteoporosis. This study involved the collection of olive leaves from different areas in Baghdad / Iraq. These leaves have been harvested, wash it, then dried and crushed, where the study aimed to identify the active ingredients and chemical elements in the olive leaf as well as its effect on the action of GOT enzyme .The study showed that the aqueous extracts (cold and hot) of the olive leaves powder are acidic in nature pH values
... Show MoreThis study was to evaluate the role of garlic and melatonin in the reduction of the toxic effect of the drug methotrexate with concentrations 0.52 mg/ kg of body weight of rabbits on total count of white blood cells and enzymes liver functions, used in this study (90) of the male rabbits ,were randomly divided into five groups, six rabbits in each group, given all the animals normal food during the experimental period of 30 days, explained to the animals at the end of each period of experience and took blood samples to count white blood cells, measure liver function enzymes like Aspartate aminotransferase (AST), Alanine aminotransferase(ALT), Alkaline phosphatase (ALP), was reached the following conclusions: (1) The treatment of male rab
... Show MoreBackground: Recently increasing number of people are using mouthwashes for general and oral care while the primary appeal of a mouthwash is an aid to breath freshness and cleansing the mouth, the majority of mouthwashes also claim to have antiseptic properties. The aim of this study is to determine the antimicrobial effectiveness of eight types of mouthwashes against Streptococcus mutans, Staphylococcus aureus and Candida albicans in vitro. Materials and methods: Agar diffusion technique was used to evaluate the antimicrobial activity of eight types of mouthwashes against Streptococcus mutans, Staphylococcus aureus and Candida albicans isolated from the oral cavities of patients attending dental clinics at college of dentistry - Baghdad Uni
... Show MoreThis study uses load factor and loss factor to determine the power losses of the electrical feeders. An approach is presented to calculate the power losses in the distribution system. The feeder’s technical data and daily operation recorded data are used to calculate and analyze power losses.
This paper presents more realistic method for calculating the power losses based on load and loss factors instead of the traditional methods of calculating the power losses that uses the RMS value of the load current which not consider the load varying with respect to the time. Eight 11kV feeders are taken as a case study for our work to calculate load factor, loss factor and power losses. Four of them (F40, F42, F43 and F
... Show MoreThe present study is designed to diagnose the giardiasis from cattle and patients with diarrhea arrivals to Maternity and Childhood Teaching Hospital and General Education Hospital in Al-Qadisiya Governorate by using direct wet smear method as well as knowledge of the rate of prevalence of giardiasis in Al- Diwaniyah province, and study the effect of age, sex and nature of residence in the proportions of infection and investigate the genotypes of Giardia lamblia from human and animal feces ,100 samples were collected (50 stool samples of human and 50 feces samples of cattle). In human, the result showed that the infection rate was 54% (27). The age group of 2-4 years showed the highest rate of infection (40.7%), while children aged 8-10
... Show MoreAnalysis of variance (ANOVA) is one of the most widely used methods in statistics to analyze the behavior of one variable compared to another. The data were collected from a sample size of 65 adult males who were nonsmokers, light smokers, or heavy smokers. The aim of this study is to analyze the effects of cigarette smoking on high-density lipoprotein cholesterol (HDL-C) level and determine whether smoking causes a reduction in this level, by using the completely randomized design (CRD) and Kruskal- Wallis method. The results showed that the assumptions of the one- way ANOVA are not satisfied, while, after transforming original data by using log transformation, they are satisfied. From the results, a significantly
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