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.      

Background: Optimal root canal retreatment was required safe and efficient removal of filling material from root canal. The aim of this in vitro study was to compare the efficacy of reciprocating and continuous motion of four retreatment systems in removal of root canal filling material. Materials and Methods: Forty distal roots of the mandibular first molars teeth were used in this study, these roots were embedded in cold clear acrylic,roots were instrumented using crown down technique and rotary ProTaper systemize Sx to size F2 ,instrumentation were done with copiousirrigation of 2.5% sodium hypochlorite and 17% buffered solution of EDTA was used as final irrigant followed by distilledwater, roots were obturated with AH26 sealer and Prota

An experimental study was carried out for an evaporative cooling system in order to investigate the effect of using an aluminum pad coated with fabric polyester. In the present work, it was considered to use a new different type of cooling medium and test its performance during the change in the wet-bulb temperature and dry-bulb temperature of the supply air outside of the pad, the relative humidity of the supply air, the amount of air supplied (300-600) CFM and also the change of the amount of circulated water (1.75, 2.5, 4.5) liter per minute. A decrease in the WBT of the air was obtained, whereas the WBT of the air entering the pad was 26.5 . In contrast, the WBT of the outside air had reached 23  even though eva

Background: Neural tube defects (NTDs) are said to be inherited in a multifactorial fashion, i.e. genetic-environmental interaction. Maternal nutritional deficiencies had long been reported to cause NTDs, especially folate deficiency during early pregnancy. More attention had been paid to the exact mechanism by which this deficiency state causes these defects in the developing embryo. The most significant of all researches was that connecting reduced folate and increased homocysteine level in maternal serum on one hand and the risk of developing a NTD baby on the other hand. Objectives : to determine the significance of homocysteine level in Iraqi mothers who gave birth to babies with NTDs as compared to normal controls. Patients, Materials