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.      

       Total flavonoid contents, reductive ability and radical scavenging activity were studied in the methanol extracts of Arum maculatum L. and Physalis peruviana L. The results revealed that A. maculatum extract had total flavonoids of 535.3±109.9 µg/ml, which was significantly higher than the recorded flavonoids in P. peruviana extract (352.0±12.7 µg/ml). Assessment of reductive ability revealed that both extract were effective in such activity and concentration-dependent. The highest absorbance was found at the concentration 0.64 mg/ml of A. maculatum methanol extract (0.929±0.006), which was significantly higher (P ≤ 0.05) than the corresponding concentration of P. peruviana extract (0.850

Rheumatoid arthritis (RA) is an autoimmune disorder of the joints that is characterized by extra-articular involvement in addition to inflammatory arthritis. Joint and periarticular tissue loss brought on by inflammation results in functional impairment. To lessen the significant daily challenges that patients confront and to ensure better outcomes, early detection and treatment are essential. The study's objective was to establish the use of human β-defensin-2 (HBD-2) as a RA diagnostic marker. A total of 60 RA patients and 30 healthy controls participated in the research. The ELISA technique was used to measure serum HBD-2. The following tests were performed: complete blood count (CBC), erythrocyte sedimentation rate (ESR), renal func

Human beta-defenses (hBDs) are antimicrobial peptides involved in innate immune protection, and their association with the risk of respiratory allergy has been proposed. Therefore, this study sought to evaluate this association in allergic rhinitis (AR) and asthma (AS) of Iraqi patients. A case-control study was conducted to investigate serum levels of hBD1, hBD2, hBD3, and hBD4 in 52 AR and 60 AS patients and 61 healthy controls (HC). The hBDs were determined using enzyme-linked immunosorbent assay kits. Results revealed that median levels of hBD1, hBD2, and hBD3 were significantly elevated in the serum of AR and AS patients compared with HC (p < 0.01). Levels of hBD4 were also elevated in AR and AS patients but the differen

Cysteine-cysteine chemokine ligand 5 (CCL5) is known to play an important role with immunoregulatory and inflammatory activities in the formation of granuloma during infection with Mycobacterium tuberculosis. About 90 subjects, involving 50 patients with pulmonary TB and 40 apparently healthy individuals (as a control group) were collected from primary health care center\AL-Sadur city sector/ Baghdad City/ Iraq, and at specialized chest and respiratory diseases center in Wassit City /Iraq during the period from January 2019 to May 2019. The study was carried out to investigate serum level of CCL-5 of both patients and control by using enzyme linked immunosorbent assay (ELISA), and to determine the association between CCL5 genotypes with pul

In this work four complexes of antimony were prepared ,Na[SbO(gly)2],Na[SbO(Asp)2],Na[SbO(Tyrosin)2], Na [SbO(phen alanin)2]. by reaction SbOCl with salts amino acids identifiefid these complexes by FTIR ,their conductivity was measured and also their biological activity against two types of bacteria was studied ,they were biologically active.

Fifty one patients with serologically confirmed brucellosis and 70 healthy controls were phenotyped for HLA-A, -B, -DR and -DQ antigens by using standard microlympho-cytotoxicity method, and lymphocytes defined by their CD markers (CD3, CD4, CD8 and CD19). The results revealed a significant (Pc = 0.001) increased frequency of HLA-DR8 (41.18 vs. 10.0%) in the patients . A significant increased percentage of CD8+ lymphocytes was also increased in the patients (25.15 vs. 22.0%; P = 0.006), while CD3+ lymphocytes were significantly decreased (75.1 vs. 79.4%; P = 0.02).

          4-aminobenzenesulfonamide conjugates of ibuprofen (compound 10) and indomethacin (compound 11) have been designed and synthesized by the reaction of sulfanilamide (compound 7) with 2-(4-isobutylphenyl) propanoic acid (ibuprofen) and 2-(1-(4-chlorobenzoyl)-5-methoxy-2-methyl-1H-indol-3-yl)acetic acid (indomethacin) for the evaluation as potential anti-inflammatory agents with expected selectivity against COX-2 enzyme. In vivo acute anti-inflammatory activity of the synthesized final compounds (10 and 11) was evaluated in rats using egg-white induced edema model of inflammation in a dose equivalent to (10mg/Kg) of ibuprofen and (2mg/kg) of indomethacin. The tested compounds pr

New twin compounds having four-, five-, and seven- membered heterocyclic rings were synthesized via Schiff bases (1a,b) which were obtained by the condensation of o-tolidine with two moles of 4- N,N-dimethyl benzaldehyde or 4- chloro benzaldehyde. The reaction of these Schiff bases with two moles of phenyl isothiocyanate, phenyl isocyanate or naphthyl isocyanate as in scheme(1) led to the formation of bis -1,3- diazetidin- 2- thion and bis -1,3- diazetidin -2-one derivatives (2-4 a,b). While in scheme (2) bis imidazolidin-4-one (5a,b) ,bistetrazole (6a,b) and bis thiazolidin-4-one (7a,b) derivatives were produced by reacting the mentioned Schiff bases(1a,b)with two moles of glycine, sodium azide or thioglycolic acid, respectively. The new b

The objective of this study was to assess the levels of antiMullerian hormone (AMH), Follicle stimulating hormone (FSH), testosteron,  luteinizing hormone (LH),  and estradiol (E2) as markers of spermatogenesis between fertile and infertile males. This study was conducted at (AlRamadi Teaching Hospital for maternity and children) and included 136 males partners of infertile couples. Samples were classified according to the WHO criteria of semen analysis into three groups; Azoospermia, Oligospermia, and normal(control). Assay  levels of these hormones were made in the serum and the semen of each sample. The results showed that the level of AMH in serum samples was non-significantly decreased (P>0.05) in both Azo