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 thermal performance of three solar collectors with 3, 6 mm and without perforation absorber plate was assessed experimentally. The experimental tests were implemented in Baghdad during the January and February 2017. Five values of airflow rates range between 0.01 – 0.1 m³/s were used through the test with a constant airflow rate during the test day. The variation of the following parameters air temperature difference, useful energy, absorber plate temperature, and collector efficiency was recorded every 15 minutes. The experimental data reports that the increases  the number of absorber plate perforations with a small diameter is more efficient rather than increasing the hole diameter of the absorber plate with decr

This research is a case study to solve control problems in Al Rasheed edible oil factory fire tube boilers. they have hopes to develop a new control system to manage boilers operation. The suggestion is to use Zelio soft programmable relays instead of the unavailable old control units. Operation philosophy was studied through works of literature, operation manuals, and standards. Programmable logic control relay is proposed as an advanced selection than PLC's. Boilers operation is accompanied by operation risks. many boilers were exploded in Iraq for different reasons. Some problems are attributed to manual operation mistakes. Extensive work was done to understand the operation sequence, emergency shutdown, and faults causing the trips. A c

In this study, we set up and analyze a cancer growth model that integrates a chemotherapy drug with the impact of vitamins in boosting and strengthening the immune system. The aim of this study is to determine the minimal amount of treatment required to eliminate cancer, which will help to reduce harm to patients. It is assumed that vitamins come from organic foods and beverages. The chemotherapy drug is added to delay and eliminate tumor cell growth and division. To that end, we suggest the tumor-immune model, composed of the interaction of tumor and immune cells, which is composed of two ordinary differential equations. The model’s fundamental mathematical properties, such as positivity, boundedness, and equilibrium existence, are exami

In this study, aluminum nanoparticles (Al NPs) were prepared using explosive strips method in double-distilled deionized water (DDDW), where the effect of five different currents (25, 50, 75, 100 and 125 A) on particle size and distribution was studied. Also, the explosive strips method was used to decorate zinc oxide particles with Al particles, where Al particles were prepared in suspended from zinc oxide with DDDW. Transmission electron microscopy (TEM), UV-visible absorption spectroscopy, and x-ray diffraction are used to characterize the nanoparticles. XRD pattern were examined for three samples of aluminum particles and DDDW prepared with three current values (25, 75 and 125 A) and three samples prepared with the same currents for zin

Enhancement of heat transfer in the tube heat exchanger is studied experimentally by using discrete twisted tapes. Three different positions were selected for inserting turbulators along tube section (horizontal position by α= 0⁰, inclined position by α= 45 ⁰ and vertical position by α= 90⁰). The space between turbulators was fixed by distributing 5 pieces of these turbulators with pitch ratio    PR = (0.44). Also, the factor of constant heat flux was applied as a boundary condition around the tube test section for all experiments of this investigation, while the flow rates were selected as a variable factor (Reynolds number values vary from 5000 to 15000). The results s

This work intends to develop an effective heavy metal-free modifier having properties comparable to traditional stabilizers and flame retardants, simultaneously being environmentally friendly and may be superior in many aspects. The important requirement focused on is: how to increase thermal stability and flame retardancy of flexible poly(vinyl chloride). Due to the typical materials now used with poly(vinyl chloride), which increases health and environmental concerns, utilizing a novel heavy metal-free additive will make poly(vinyl chloride) substantially safer. We have used an artificial silicate for this aim, which proved to be an efficient flame retardant and surprisingly showed excellent heat stabilizing effect. Thermal stabi