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.      

A numerical investigation was conducted to study the effect of simulated ice accreted on airfoil
aerodynamics performance. The simulated ice shapes were tested on NACA 0012 airfoil wing at
different Mach numbers. The study includes the one of the famous types of ice accreted on the
airfoils called the rime ice.
The calculation of ice droplet trajectories was performed by solving the trajectories governing equations of the droplet using FVM. A numerical model based on staggered FVM is built up to solve the governing equations of a body fitted grid, trajectories equation, continuity equation and momentum equation using FORTRAN 97. The turbulence model of (k-ε) has been adopted in the programming to evaluate the turbulence effe

Background: A Catheter-associated with candidiasis infection is the most common nosocomial infection and the objective of this work is to isolate and identify Candida species from catheterized patients by ordinary culture and PCR.Objective:To study the isolation and identification of Candida species from catheterized patients by culture media and polymerase chain reaction(PCR).Methods: One hundred and thirty five Candida species isolates were obtained from urine culture of catheterized specimens from male and female patients , During the period between October 2011 to April 2012 , attending AL-Ramadi general teaching Hospital. A quantitative urine culture for isolation and identification of Candida species was. The isolation of Candida s

The aim of current study is to analyze the content of intermediate stage biology books based on multiple intelligences. To do this, the researcher used the descriptive analytical approach. To analyze the three books of the intermediate stage, the author adopted content analysis tool and area unit. They were exposed to group of experts in methods of teaching biology, and measurement and evaluation. The findings of the study have shown a significant difference between what was expected and the observation of the multiple intelligences for the three biology books excluded the (social, musical, and kinetic intelligence), and there is no significant difference between the analysis' result of the biology books and the expectations of b

يتناول البحث موضوع إيجاد أبنية كفوءة مناخياً تتميز أغلفتها البنائية بديناميكية عالية تمكنها من التفاعل والتكامل بتغير المواسم في منطقتنا الحارة - الجافة، إذ أن إستيراد الأفكار المعمارية وظهور التقنيات الجديدة أفرز توجهاً فكرياً وعمرانياً يتعارض وأدنى خصائص هذه المنطقة بيئياً وعمرانياً، ومن ثم نشوء عمارة غير منتمية للواقع البيئي المحيط بها فوقفت على مفترق طرق بين عدم مراعاة البيئة ومجاراة الفكر الغربي و

Dental records recently used in forensic medicine to help in human identification, based mainly on radiograph images. The aim of our study is to automate this process, using image analysis and pattern recognition techniques. Postmortem radiographs, including dental radiographs, with a database of ante mortem radiographs searching, in order to get the closest match with respect to some distinct features. Contours of teeth are used as the feature for matching, since they remain more invariant over time compared to some other features of the body. The work ineludes two stages: radiograph segmentation, with pixel classification, and contour matching Probability model is used to describe the distribution of object pixels in the image. Results

Background: Studying and investigating the transverse strength(Ts), impact strength(Is), hardness (Hr) and surface roughness(Ra) of conventional and modified autopolymerizing acrylic resin with different weight percentages of biopolymer kraftlignin, after curing in different water temperatures; 40°C and 80°C. Material and Methods: Standard acrylic specimens were fabricated according to ADA specification No.12 for transverse strength, ISO 179 was used for impact testing, Shore D for hardness and profilometerfor surface roughness. The material lignin first dispersed in the monomer, then the powder PMMA is immediately added. Ligninadded in different weight percentages. Then cured using pressure pot (Ivomet) in two temperatures;40°C a

The performance of thermal storage porous wall with vents (gravel material) is analyzed for
passive solar heating system under Baghdad climatic conditions by comparing it with conventional
wall (Concrete wall) for a variety of control strategies. The variation has been calculated during a
period of heating season for three months from December (1999) to February (2000) by using
computer simulation with MATLAB language (Ver.6.5). A mathematical model containing the
governing differential equations of heat transfer through the wall and glazing under unsteady heat flow
was performed by using “control volume” technique to obtain the temperature distribution within the
wall. The study was carried out for a south facin

يهدف البحث للتعرف إلى تأثير التعلم بطريقة التسلسل العكسي في أداء بعض مهارات الجودو لطلبة المرحلة الأولى كلية التربية البدنية وعلوم الرياضة جامعة بغداد، إذ تكمن مشكلة البحث بان هنالك صعوبات يوجهها المتعلم في عملية تعلم مهارات الجودو وعدم الانسجام في ربط خطوات تحقيق الحركة منها صعوبة تجاوز الأخطاء التي تحدث خلال العملية لأنها تتضمن توافقات متعددة بين حركة الرجلين والذراعين واللف الحاصل في الجذع والجسم ككل

هدفت الدراسة الى التعرف على تأثير التمرينات الخاصة في بعض المتغيرات الكيناتيكية لاداء مهارة القلبتين الهوائية الخلفية المكورة على جهاز المتوازي بالجمناستك الفني للاعبين الناشئين، واجري البحث على عينة لاعبي الناشئين في مركز شباب التحدي للعبة الجمناستك(التابع لوزارة الشباب والرياضة) بأعمار (±13.83) سنة وبأوزان (±58.80) كغم  والبالغ عددهم (7) لاعبين وتم استبعاد احد اللاعبين كونه ليس من ضمن الفئة ال

هدف ان مهارة الضرب الساحق تعد اهم تلك المهارات الهجومية التي لابد ان يتم الوصول فيها إلى مرحلة متقدمة جداً من مراحل التعلم ، وتتجلى لنا اهمية البحث في دراسة وتقييم مستوى آلية الحركة لدى لاعبي المنتخب الوطني العراقي بالكرة الطائرة باستخدام علم البايوميكانيك كأسلوب للتقييم ليتسنى لنا معرفة مستوى تشابه الاداء الحركي لدى إفراد العينة وبالتالي إعطاء التصور لماهية وطبيعة الاداء الحركي اذ يعد البحث في هذا المجا

This research dedicated to make an investigation for the variation of electron density concentration of D- region(NmD), at a characteristic height of 81 km throughout solar cycle 23, with solar activity(represented by sunspot number indices: international sunspot number(Ri), Northern hemisphere sunspot number(Rn) and Southern hemisphere sunspot number(Rs), as well as, the correlation between these indices for Baghdad city(lat.: 33.3o N, long.: 44.4o E) at local noon time during the ascending and the descending phases of solar cycle 23. A very strong directly relationship were found between Ri, Rn and Rs with NmD, as well as, the correlation coefficient between these parameters have been calculated and it has been found it is equal, i.e.,

هدف البحث الى اعداد مقياس السمات الشخصية القيادية لمدرسي التربية الرياضية من وجهة نظر إدارات المدارس المتوسطة في مديريات بغداد الرصافة، والتعرف على مستوى السمات الشخصية القيادية لمدرسي التربية الرياضية من وجهة نظر إدارات المدارس المتوسطة في مديرات الرصافة لمحافظة بغداد،، واستخدم الباحثان المنهج الوصفي بالأسلوب المسحي لملائمته مع طبيعة المشكلة، وتم تحديد مجتمع البحث من المدارس المتوسطة في مديريات محاف

Biological image edge detection preserving the important structural properties in an image. Detecting accurate edges are very important for analyzing the basic properties associated with a biological image. Gradient operator plays very important role in edge detection. In this paper the images had been using are color biological images taken from microbiology laboratory at the biological department college of science Al-MustansiriyhUniversity and the effect of gradient operation have applied on around 10 different biological color images but view only two. In our proposed approach comparative of various gradient of biological image include (gradient of image, gradient of image using first order derivative edge detection (Soble,Prewitt,Ro

هدفت الدراسة الى تقييم تعلم أداء بعض المهارات الأساسية بالكرة الطائرة على وفق تحديد الأسلوب المعرفي (المجازفة) وباستخدام محتوى دورة التعلم السباعية لهذا استخدم الباحثتان المنهج التجريبي كما انهم استخدموا عينة من طلبة الصف الرابع الثانوي بعدد (20) طالباً بمتوسط عمر (14) سنة وبالأسلوب العمدي بعد ان تم فرزهم على وفق استمارة استبيان موضوعة لهذا الغرض وقد استخدمت عدة وسائل وأدوات واختبارات كان أهمها استخدام محتوى

No-fine concrete (NFC) is cellular concrete and it’s light weight concrete produced with the exclusion of sand from the concrete. This study includes the mechanical properties of lightweight reinforced by steel fiber, containing different proportions of steel fiber. This study was done using number of tests. These tests were density, compressive strength, flexural strength and absorption. These tests of the molds at different curing time. The results of tests that implication of fiber to No. fine concrete did not affect significantly on the compressive strength, While the flexural strength were gets better. Results explained that, the flexural strength of (1%) fiber No- fine concrete molds are four times that of the reference mold

Media has become a common platform for communication as a tool of offense. English language has many insult words which are commonly used in the world of media. This study investigates the socio-pragmatic aspect of insulting in English news. It aims at identifying and analysing insult words and expressions used by news presenters. To specify the problem of the study, language has a harmful power that hurts the addressees and seriously harm their psychological well-being. The insulting words that are an element of all human languages are the source of this abusive power. The study questions sought to find out are if news presenters use insult words, which insult words, and in what social contexts. In this study, the descriptive method is use

The aim of this study is to investigate the effect of environmental management accounting information (EMAI) on the design process of environmental and sustainable products of Iraqi industrial companies. This process has five different sub-processes: research process, analysis process, conceptual design process, detailed design process and design production process. The study uses the quantitative approach as the questionnaire was designed and distributed to 87 quality managers, production managers, design managers and financial managers. The MANOVA analysis shows that EMAI has a positive and significant effect on three of these processes, namely research process, analysis process and detailed design process, while EMAI has an insi

This research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclu

This work includes a numerical investigation of steady two dimensional laminar natural
convection heat transfer in glazed rectangular enclosure at different tilt angles ranged from (0o
to 90o) for Rayleigh number (103-106), aspect ratios(4,5, and 8),and Prandtl number (0.7). The
study considers the effect of different boundary conditions on the heat transfer within the
enclosure. The continuity equation, Navier-Stokes equations and the energy equation are
solved by developing a numerical model based on finite volume method using SIMPLE
algorithm with hybrid scheme to compute the velocity vectors, temperature, pressure, and
Nusselt No. (local and average). Results show an increase in heat transfer rate with increasing

In this paper existing group technology techniques are reviewed and an alternative method using probabilistic approach to machine-components grouping in cellular manufacturing systems is introduced where it is based on production flow analysis, which uses routing information. A common feature of this approach is that it sequentially rearranges row and columns of the machine part incidence matrix according to predefined index and block diagonal is generated. The steps of this method are to assign the 1's in each row and column a probability weight, which alternately rearranged in descending order until a block diagonal matrix is created. It does not need to decide in advance, the number of required cells. It also overcomes the limitation

Background: Chronic hyperplastic candidiasis is the least common type of oral candidiasis. The diagnosis, long-term treatment, and prognosis of this potentially malignant oral condition are still currently unclear. Objective: the aim of this study is to analyze the demographic features and clinical characteristics of oral chronic hyperplastic candidiasis. Materials and Methods: A retrospective analysis was performed on blocks and case sheets of patients who were diagnosed with chronic hyperplastic candidiasis in the archives of Oral and Maxillofacial Pathology at the College of Dentistry/University of Baghdad. Demographic and clinical characteristics were analyzed. Results: twenty-one cases with chronic hyperplastic candidiasis were coll

This study is carried out on patients with type 2 diabetes mellitus to assess the lipid profile, malondialdehyde and glutathione. Our study is concerned with 51 (Iraqi Arab females) patients of type 2 diabetes mellitus compared with 31 control subjects unified in age, sex and ethnic background. Lipid profile is measured by using commercially available kits, while the serum MDA and glutathione levels are measured by means of sandwich ELISA test using commercially available kits. Serum MDA is significantly higher (P<0.001) while glutathione is significantly lower (P<0.001) in type 2 diabetic patients when compared to the control. The normal levels of MDA (3.82 ± 0.77n mol/ml) and GSH (2.23 ± 0.54 µg/ml) recorded for the non-diabetic female

This study was conducted to determine the fungal cause and bio control of damping off and root rot of wheat plants by using pseudomonas fluorescens under greenhouse and field conditions. Results showed isolation of eight species from the soil and roots to deferent region of Baghdad government. Rhizoctonia solani (Rs) and Fusarium solani (Fs) were the predominant damping off fungus with frequency 60 and 52% respectively. Led the using of bacteria formulations such as crud suspension , pure bacteria filtration and pure living cells in culture medium inhibit all type fungi with rates ranging from 84-96% , 80- 93% and 75-88% respectively. Rs and Fs were more pathogenesis under greenhouse conditions, with incidence of 80 and 68% and disease s

This research aims to know the impact of leadership integrity as explanatory variable including its dimensions (courage, asceticism, justice, rationality, and humanity) on organizational conflict as responding variable. This research depended on the descriptive-constructive approach through the responses of a sample of (79) employees from (Real Estate Office of The State) in Al-Najaf province. The analyzing of the study done by using (Smart PLS) program to calculate (R^2, t, p). Many results have been concluded and one of them, there is significant impact correlation of the leadership integrity on organizational conflict. There are many suggestions have been reached depending on the results reached and one of them is the necess

During more than (50) years past, India has achieved considerable social and economic progress. It is also generally assumed that the future progress will be even more rapid and that India will be an important player in the global market. India has only (2.5) percent of global land whereas it has to provide home for one-sixth of world's population .On examining the past trends of India's population ,it may be observed that during the latter half of the twentieth century ,about (650) million populations were added to the country ,thus living in a country with a high population density and high growth rate , India in need a transition from high fertility high mortality to a low fertility low mortality and towards stable population situatio