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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
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Effects of Artificial Aging on Some Properties of Room-Temperature-Vulcanized Maxillofacial Silicone Elastomer Modified by Yttrium Oxide Nanoparticles
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Abstract Background: The daily usage of maxillofacial prostheses causes them to mechanically deteriorate with time. This study was aimed to evaluate the reinforcement of VST50F maxillofacial silicone by using yttrium oxide (Y2O3) nanoparticles (NPs) to resist aging and mechanical deterioration. Materials and Method: Y2O3 NPs (30–45nm) were loaded into VST50F maxillofacial silicone in two weight percentages (1 and 1.5 wt%), which were predetermined in a pilot study as the best rates for improving tear strength with minimum increase in hardness values. A total of 120 specimens were prepared and divided into the control and experimental groups (with 1 and 1.5 wt% Y2O3 addition). Each group included 40 specimens, 10 specimens for each paramet

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Publication Date
Wed Jul 01 2020
Journal Name
Plant Archives
THE EFFECT OF ADDING SOME ESSENTIAL, OILS TO THE PHYSICOCHEMICAL PROPERTIES OF FROZEN BEEF SAUSAGE WITHI DIFFERENT STORAGE PERIODS
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RMK Al-Zaidi, MM Ahmed

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Publication Date
Tue Jul 01 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of incorporation of prepared Ag-Zn Zeolite on some properties of heat polymerized acrylic denture base materials
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Background: Poly (methylmethacrylate) is the most widely used material in denture fabrication. The characteristics of acrylic resin which support microorganism development can threaten the oral health of denture users. This study was assigned to prepareand incorporate Ag-Zn zeolite powder into heat cured denture base material as antimicrobial material and to investigate its effect on some properties of heat cured acrylic denture base materials. Materials and methods: Sliver –zinc zeolite was prepared by ion exchange method and characterized then incorporated into poly (methylmethacrylate) powder in0.5% by weight. Specimens were constructed and divided into 6 groups according to the using tests; each group was subdivided into 2 groups

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Publication Date
Fri Sep 01 2017
Journal Name
International Journal Of Science And Research (ijsr)
Effect of Lepidium sativum Aqueous Crude Extract in Some Fertility Parameters in Mice, IJSR, Call for Papers, Online Journal
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The uses of traditional plant extract in the treatment of various diseases have been flourished. The present study, IJSR, Call for Papers, Online Journal

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Effect of sowing Dates of some bread wheat cultivars on Disease response toward the fungal pathogen Wheat leaf rust
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Disease responses of eight wheat cultivars , Saber Beg. , Abu-Ghraib 3, Mexipak , Tamoz 2,Tamoz 3 , IPA 95 ,IPA 99 and Tahadi which were grown in four different sowing date , 25 th October , 19th September , 14th December and 8 January , to leaf rust disease caused by Puccinia recondita were investigated under natural infection conditions at the experimental farm , College of Agriculture , Abu-Ghraib, during the growing season of 1997-1998.Results of this study revealed that IPA 95, IPA 99 and Tahadi showed moderate resistant reaction, while Tamuz 3 was moderateley susceptable . Abu-Ghraib , Saber Beg, Tamuz 2 and Mexipak showed susceptible yeaction to the causal agent . The first sowing date was not suitable for disease progress in compars

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Publication Date
Wed Sep 20 2023
Journal Name
Journal Of Applied And Natural Science
Detection of some virulence genes (esp, agg, gelE, CylA) in Enterococcus faecalis isolated from different clinical cases at Baghdad
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The virulent genes are the key players in the ability of the bacterium to cause disease. The products of such genes that facilitate the successful colonization and survival of the bacterium in or cause damage to the host are pathogenicity determinants. This study aimed to investigate the prevalence of virulence factors (esp, agg, gelE, CylA) in E. faecalis isolated from diverse human clinical collected in Iraqi patient , as well as to assess their ability to form biofilm and to determine their haemolytic and gelatinase activities. Thirty-two isolates of bacteria Enterococcus faecalis were obtained, including 15 isolates (46.87%) of the urine, 6 isolates (18.75%) for each of the stool and uterine secretions, and 5 isolates (15.62%) of the wo

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Publication Date
Tue Jul 01 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluation of the effect of sodium fluoride addition on some mechanical properties of heat cure acrylic denture base materials
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Background: The geriatric patients wearing removable partial dentures are increasing in proportion. At the same time, the root caries prevalence accompanied by gingival recession is increasing. A variety of vehicles can deliver fluoride into the oral cavity, including fluoride mouth-rinse, fluoride dentifrice, topical fluoride, and fluoride-releasing restorative materials, all of which effectively prevent root caries and suppress recurrent caries. This study aimed to evaluate the effect of sodium fluoride addition on some mechanical properties of heat cure acrylic denture base material. Material and method: A total of 90 samples were prepared in this study, then divided into three main groups according to the type of test used (hardness, te

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Publication Date
Tue Jul 01 2025
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of addition nano particle ZrO2 on some properties of autoclave processed heat cure acrylic denture base material
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Background: Polymethyl methacrylate (PMMA) is used in denture fabrication and considered as the most reliable material for the construction of removable prosthodontic appliances. The material is far from ideal in fulfilling the mechanical requirements and the effect of autoclave processing has not been fully determined. The purpose of this study was to evaluate the effect of addition of salinized (ZrO2) Nano fillers in percentages 3%, 5% and 7% by weight on some properties of heat cured acrylic processed the by autoclave and compare it with 0% (control) group . Materials and methods: The silanized(ZrO2) Nano-particles was added to PMMA powder by weight in three different percentages 3%, 5% and 7%, mixed by probe ultra-sonication machine.

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Publication Date
Sun Jun 06 2010
Journal Name
Baghdad Science Journal
Effect of some physical factors (Temperature, light intensity) on ability of algae (Scendesmus quadricauda , Chlorella vulgaris) to remove pollutants
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The study included studying some of the optimum environmental conditions(temperature ,light intensity ) on the production of several green algae Scendesmus quadricauda and Chlorella vulgaris in a selected culture and municipal wastewater . The study also included the recording of growth rate ,doubling time and removal of phosphate and nitrate , maximum rate was recorded to the growth with minimum in doubling time and maximum removal rate of nitrogen-nitrate and phosor- phosphate in each selected culture and municipal wastewater in each species of green algae at 25 C? and a light intensity 380 µ E / m2 / s.

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Publication Date
Sun Dec 04 2011
Journal Name
Baghdad Science Journal
Measurement of Radon-222 Concentration in Soil Samples of some Sulfuric Spring in Hit City Using CR-39 Detector
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In this study, concentrations of radon were measured for seventeen samples of soil distributed in three Sulphuric Spring, in addition to other regions as a background in Hit City in AL-Anbar Governorate. The radon concentrations in soil samples measured by using alpha-emitters registration that emits from radon (222Rn) in (CR-39) track detector. The concentrations values were calculated by a comparison with standard samples. The results show that the radon concentrations in first spring varies from (258.253- 347.762 Bq/m3), second spring (230.374-305.209 Bq/m3), third spring (292.002-336.023 Bq/m3) and the average radon concentration in other regions (187.821 Bq/m3). As a conclusion of the study radon concentration in Sulphuric Spring is r

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