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.      

Four mixed ligand complexes were prepared from 1,10-phenanthroline (Phen), 5-chlorosalicylic acid (CSA), and anthranilic acid (Anthra) dissolved in aqueous ethanol at a ratio of (1:1:1:1) M: Phen:CSA: Anthra, M(II)= Cu, Zn, Cd, and Hg. The prepared compounds were analyzed by flame atomic absorption, FT-IR, UV-Vis, and spectroscopic methods, as well as conductivity measurements and magnetic properties. After analyzing the prepared compounds using the acquired data, the complexes formed by mixing ligands were concluded to adopt an octahedral geometry. That study has been conducted to test the inhibitory effectiveness of the complexes (1,10-Phenanthroline (Phen),  5-Chlorosalicylic acid (CSA), Na[Cu(Phen)(CSA)(Anthra), Na[Zn(Phen)(CSA

It has been revealed previously that chronic liver disease (CLD) may be associated to hormonal fluctuations. The current study, therefore, aimed to evaluate some hormones in CLD patients compared with non-CLD individuals. This case control study was conducted at Gastroenterology and Hepatology Teaching Hospital, Medical city, Baghdad, Iraq during December 2021 to May 2022. One hundred and twenty male patients with CLD (age:14-75 years) and 120 control males (age: 24-70 years) were involved in this study. Serum samples were taken from all individuals and were then analysed for many tests which included hormones (Cortisol, testosterone, prolactin, insulin  and thyroid stimulating hormone TSH); biochemical analysis (Prothrombin time

This study aimed to show the histological changes that 0ccured in Culex pipiens pipiens larvae and adults infected with Beauveria bassiana . The 4th instar larvae and adult mosquitoes were infected with B.bassiana in 10-4 spore/ml dilution, after 96 hours histological section was studied showing that the fungi infected all the body parts specially Cuticle , Epiderms, fat bodies and midgut. After 120 hours of exposure to the fungi the insect have a white appearance and covered with a thick coat of hyphea. Thus study shows biological control of B .bassiana on mosquitoes.

This current study aims to:
1st: The recognizing of Alexithymia level for 6th grade students (Study Specimen) through the next Zero Hypothesis:1. There are no statistically significant differences at (0.05) level between the arithmetic mean of the specimen degrees as a whole and the central assumption for the scale of the lack in emotions expression
2. There are no statistically significant differences at (0.05) level between the arithmetic mean of the male students specimen and the arithmetic meanc of the female students specimen for the scale of Alexithymia.
2nd: ldentification the level of the emotional intelligence among 6th grade students (Study Specimen) through the next Zero Hypothesis:
1) There are no statistically si

The migration from IPv4 to IPv6 can not be achieved in a brief period, thus both protocols co-exist at certain years. IETF Next Generation Transition Working Group (NGtrans) developed IPv4/IPv6 transition mechanisms. Since Iraq infrastructure, including universities, companies and institutions still use IPv4 protocol only. This research article tries to highlight, discuss a required transition roadmap and extend the local knowledge and practice on IPv6. Also, it introduces a prototype model using Packet tracer (network simulator) deployed for the design and implementation of IPv6 migration. Finally, it compares and evaluates the performance of IPv6, IPv4 and dual stack using OPNET based on QoS metrics such as throughput, delay and point to

Lacing reinforcement plays a critical role in the design and performance of reinforced concrete (RC) slabs by distributing the applied loads more evenly across the slab, ensuring that no specific area of the slab is overloaded. In this study, nine slabs, divided into three groups according to the investigated parameters, were meticulously designed and evaluated to study the interplay between the lacing reinforcement and other key parameters. Each slab was crafted for simple support and was subjected to both static and repeated two-point load tests. The lacing reinforcement had an angle of 45° with various tension and lacing steel. The repeated-tested specimens with lacing reinforcement experienced smaller ductility than those of s

Lacing reinforcement plays a critical role in the design and performance of reinforced concrete (RC) slabs by distributing the applied loads more evenly across the slab, ensuring that no specific area of the slab is overloaded. In this study, nine slabs, divided into three groups according to the investigated parameters, were meticulously designed and evaluated to study the interplay between the lacing reinforcement and other key parameters. Each slab was crafted for simple support and was subjected to both static and repeated two-point load tests. The lacing reinforcement had an angle of 45° with various tension and lacing steel. The repeated-tested specimens with lacing reinforcement experienced smaller ductility than those of s

Individual cannot live alone due to to his need for others to facilitate His supplies for living, thus social affiliation is considered one of the most important psychological, social needs in individuals life through his willing to affiliate to others whether they were friends ,family, colleague , or even home to reach some degree of  psychological stability.

       Affiliation is a tool to search for Satiate through living with group from the same type or comply for group or to be compatible with them or even to be adherent and accept what the group agreed about of criterion.

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Find interested in the harmonization of variables and determinants of supply chain planning needs of the material, leading to the results start effective supply chain management, and end up quickly modify the sizes to suit the demand and turnover in the market. As well as identifying relationships between variables, and type of relationship used by the company with the processors and their feasibility, and indicate the level of interest and willingness to redesign the supply chain Company for Electrical Industries and build an integrated model for supply chain with the MRP system can be applied in the company.

Research depend on quantitative and descriptive method, It