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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 2018
Journal Name
Aip Conference Proceedings
Study optoelectronic properties for polymer composite thick film
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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Genetic study of Salmonella spp. Producting Betalatimase (ESBLs)
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Ten isolates were collected from different clinical sources from laboratory in medicine century . These isolates were belonging to the genus Salmonella depending on morphological and biochemical tests . The antibiotic scussptibility tests against 10 antibiotics were examined , and it was found that the 60% isolates have multiple resistant to antibiotic ,(70%) of isolates were resistant to ampicillin,(50%) were resistant to augmentin ,(40%) were resistant to ceftriaxone ,(20%) were resistant to cefotaxime and (10%) were resistant to ciprofloxacin and tetracycline while all isolates showed sensitivity to piperacillin, imipenem, amikacin and erythromycin .The ability of Salmonela isolates to produce ?-lactamase enzymes were tested usin

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Publication Date
Sat Jul 01 2017
Journal Name
Energy Procedia
Study characteristics of (epoxy–bentonite doped) composite materials
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Publication Date
Sat Oct 28 2023
Journal Name
Baghdad Science Journal
Kinetic Study of Polymerization Isopropylacrylamide in Aqueous Solution
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An experimental of kinetics investigation of the solution free radical polymerization of isopropylacrylamide (IPAM) initiated with potassium persulfate (PPS) was conducted. The reactions were carried out at constant temperature of 60 °C in distilled water under unstirred and inert conditions. Using the well-known conversion vs. time technique, the effects of initiator and monomer concentration on the rate of polymerization (Rp) were investigated over a wide range. Under the conditions of our work, the orders 0.38 and 1.68 were found with respect to initiator and monomer, respectively. However, the rate of polymerization (Rp) is not straight forwardly corresponding monomer concentration. The value 46.11 kJ mol1 was determined as the o

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Publication Date
Sun Jun 03 2012
Journal Name
Baghdad Science Journal
Survey study on Cholera Disease in South Baghdad
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The study includes collection of data about cholera disease from six health centers from nine locations with 2500km2 and a population of 750000individual. The average of infection for six centers during the 2000-2003 was recorded. There were 3007 cases of diarrhea diagnosed as cholera caused by Vibrio cholerae. The percentage of male infection was 14. 7% while for female were 13. 2%. The percentage of infection for children (less than one year) was 6.1%, it while for the age (1-5 years) was 6.9%and for the ages more than 5 years was 14.5%.The total percentage of the patients stayed in hospital was 7.7%(4.2%for male and 3.4%for female). The bacteria was isolated and identified from 7cases in the Central Laboratory for Health in Baghdad. In

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Publication Date
Mon Mar 01 2021
Journal Name
Materials Science Forum
Thermophysical Properties for ZnO-Water Nanofluid: Experimental Study
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This paper presents the thermophysical properties of zinc oxide nanofluid that have been measured for experimental investigation. The main contribution of this study is to define the heat transfer characteristics of nanofluids. The measuring of these properties was carried out within a range of temperatures from 25 °C to 45 °C, volume fraction from 1 to 2 %, and the average nanoparticle diameter size is 25 nm, and the base fluid is water. The thermophysical properties, including viscosity and thermal conductivity, were measured by using Brookfield rotational Viscometer and Thermal Properties Analyzer, respectively. The result indicates that the thermophysical properties of zinc oxide nanofluid increasing with nanoparticle volume f

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Publication Date
Fri Feb 01 2019
Journal Name
Journal Of Physics: Conference Series
Vibration Properties of ZnS nanostructure Wurtzoids: ADFT Study
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Publication Date
Fri Sep 22 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Comparison Study Demosaicking of Bayer Color Filter Array
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Image capturing in most still and  motion  digital  cameras  employs a charge  coupled  device  covered  with  a monolithic array  of color  filters such   that   each   pixel   samples  only   one  color   band.   Interpolation   is necessary   to  restore  the  missing  color  samples  in the  resulting mosaic, this process referred  to as demosaicking.

This  paper   gives  an  overview   of  demosaicking,  presents  few

methods   proposed   in  the &nbsp

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Publication Date
Mon Jan 20 2020
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study of Nuclear Properties of High Purity Germanium
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      In the current study, the observations depended on some nuclear properties of Germanium isotopes that are used for multiple purposes by studying transverse sections when interacting with charged particles such as alpha and proton particles and their interaction with gamma rays of conjugal isotopes relative to the stability of the nucleus with other nuclei. By calculating the cross sections of the  (α, )   ,  (γ,x)0-NN-1, (γ,2n)  , (α,p)  reactions of  isotope. Nuclear reactions in the newer global libraries (EXFOR, ENDF, JEF, JEFF, GENDL) have been published to identify appropriate energies in calculating the inverse nuclear re

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Publication Date
Sat Nov 01 2014
Journal Name
Pigmentary Disorders
Gazelle Eye like Facial Melanosis (Clinico-Histopathological Study)
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KE Sharquie, AA Noaimi, Pigmentary Disorders, 2014 - Cited by 5

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