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.      

MPEG-DASH is an adaptive bitrate streaming technology that divides video content into small HTTP-objects file segments with different bitrates. With live UHD video streaming latency is the most important problem. In this paper, creating a low-delay streaming system using HTTP 2.0. Based on the network condition the proposed system adaptively determine the bitrate of segments. The video is coded using a layered H.265/HEVC compression standard, then is tested to investigate the relationship between video quality and bitrate for various HEVC parameters and video motion at each layer/resolution. The system architecture includes encoder/decoder configurations and how to embedded the adaptive video streaming. The encoder includes compression besi

Background: Microscopic examination of parotid gland reveals hypertrophy of the aciner cells sometimes two to three times greater than normal size of PG, in cases associated with longstanding diabetes. This study was designed to determine the effects of duration, fasting plasma glucose and glycosylated hemoglobin on parotid gland enlargement among poorly controlled type 2 diabetes mellitus. Subjects, Materials, and Method: This study was conducted on 36 parotid glands of 18 with type 2 DM , at age range ( 40-60) years, all of them were selected from subjects attending (Endocrine clinic for diabetic patients) in Baghdad Teaching Hospital. , pg was measured with ultrasonography in both longitudinal and horizontal plane. Results: the rate of e

The issue of image captioning, which comprises automatic text generation to understand an image’s visual information, has become feasible with the developments in object recognition and image classification. Deep learning has received much interest from the scientific community and can be very useful in real-world applications. The proposed image captioning approach involves the use of Convolution Neural Network (CNN) pre-trained models combined with Long Short Term Memory (LSTM) to generate image captions. The process includes two stages. The first stage entails training the CNN-LSTM models using baseline hyper-parameters and the second stage encompasses training CNN-LSTM models by optimizing and adjusting the hyper-parameters of

     Tectonically, the location of the Al-Ma'aniyah depression area is far from active boundary zones, their tectonic features have to reflect the original depositional environments with some horizontal movement due to rearrangement of the basement blocks during different actives orogenic movements. So, the analysis of aeromagnetic data were considered to estimate the thickness and structural pattern of the sedimentary cover sequences for this area. The aeromagnetic data, which are derived from Iraqi GEOSURV to Al-Ma′aniyah region is analyzed and processed for qualitative and quantitative interpretations. The process includes reducing the aeromagnetic data to pole RTP, separation the aeromagnetic data to regional an

The current world seeks to supply the most of the fruits of human knowledge and tries hard to search for the most important scientific facts, programs, means and advanced devices in various fields, including the sports field, and among these means is the use of various and advanced training devices and programs for the purpose of achieving the desired goal, which is to reach the desired level, the basketball game is one of the sports that need high technology in training according to scientifically studied principles because it is one of the games that relate to the abundance of its variables, composition and speed of change, all of which require a technical and high training depth and the players ’possession of different physical charact

The Iranian nuclear program was one of the most prominent issues in the international arena, in light of Iran's insistence on using it in various ways, and according to international changes, it came under pressure from the American side to impose packages of sanctions, which continued to our time, as it went to Russia and China to gain support in developing its nuclear activities. And, by virtue of the common interests that are linked between them, Iran has received great support from the last two countries in all fields to reach the final agreement in 2015, regarding asserting the peace of these activities, in addition to lifting all restrictions represented in the previous sanctions according to the Security Council resolutions, Aldo

In this research, the size strain plot method was used to estimate the particle size and lattice strain of CaTiO3 nanoparticles. The SSP method was developed to calculate new variables, namely stress, and strain energy, and the results were crystallite size (44.7181794 nm) lattice strain (0.001211), This method has been modified to calculate new variables such as stress and its value (184.3046308X10-3Mpa) and strain energy and its value (1.115833287X10-6 KJm-3).

Methicillin resistant Staphylococcus aureus (MRSA) is one of the principal nosocomial causative agents. This bacterium has the capability to resist wide range of antibiotics and it is responsible for many diseases like skin, nose and wounds infection. In this study, randomly amplified polymorphic DNA (RAPD)-PCR was applied with ten random primers to examine the molecular diversity among methicillin resistant Staphylococcus aureus (MRSA) isolates in the hospitals and to investigate the genetic distance between them. 90 Isolates were collected from clinical specimens from Iraqi hospitals for a total of 90 isolates. Only 10 strains (11.11%) were found to be MRSA. From these 10 primers, only 9 gave clear amplification products. 91 fragment l