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.      

Cancer is in general not a result of an abnormality of a single gene but a consequence of changes in many genes, it is therefore of great importance to understand the roles of different oncogenic and tumor suppressor pathways in tumorigenesis. In recent years, there have been many computational models developed to study the genetic alterations of different pathways in the evolutionary process of cancer. However, most of the methods are knowledge-based enrichment analyses and inflexible to analyze user-defined pathways or gene sets. In this paper, we develop a nonparametric and data-driven approach to testing for the dynamic changes of pathways over the cancer progression. Our method is based on an expansion and refinement of the pathway bei

As a result of the significance of image compression in reducing the volume of data, the requirement for this compression permanently necessary; therefore, will be transferred more quickly using the communication channels and kept in less space in memory. In this study, an efficient compression system is suggested; it depends on using transform coding (Discrete Cosine Transform or bi-orthogonal (tap-9/7) wavelet transform) and LZW compression technique. The suggested scheme was applied to color and gray models then the transform coding is applied to decompose each color and gray sub-band individually. The quantization process is performed followed by LZW coding to compress the images. The suggested system was applied on a set of seven stand

ABSTRACT Pulmonary alveolar microlithiasis is rare infiltrative pulmonary disease characterized by intra-alveoli deposition of microliths. We present a familial case of an adult female with complaint of progressive shortness of breath on exertion. Chest radiograph showed innumerable tiny dense nodules, diffusely involving both lungs mainly the lower zones. High-resolution CT scan illustrated widespread intra-alveolar microliths, diffuse ground-glass attenuation areas and septal thickening predominantly in the basal regions. Chest radiograph is all that is needed for the diagnosis of this case but CT scan was done to demonstrate the extent and severity of this disease

In addition to the primary treatment, biological treatment is used to reduce inorganic and organic components in the wastewater. The separation of biomass from treated wastewater is usually important to meet the effluent disposal requirements, so the MBBR system has been one of the most important modern technologies that use plastic tankers to transport biomass with wastewater, which works in pure biofilm, at low concentrations of suspended solids. However, biological treatment has been developed using the active sludge mixing process with MBBR. Turbo4bio was established as a sustainable and cost-effective solution for wastewater treatment plants in the early 1990s and ran on minimal sludge, and is easy to maintain. This

A poetic vision appeared in the poem of Al-Abbas bin Mardas Al-Sulami. He lived in the eras of pre-Islamic times and the emergence of Islam. The focus of this research: is the study of poetic text in the pre-Islamic era and the era of early Islam. The research followed a method in treating poetic texts, as it is based on presenting poetic texts from the collection of Al-Abbas bin Mardas, explaining the features of his poetic vision, and examining all the external factors that surrounded the poet and influenced his vision and all his thoughts. The results of this research was that Al-Abbas Ibn Mardas revealed some of the positions that he found contradicted the authentic Arab value before the advent of Islam, and the poet Abbas bin Mardas tr

The present work is qualitative descriptive. It aims to examine the idiosyncratic schema when deciphering the selected violence-based panel from Nasser Ibrahim’s caricatures. The researchers accordingly adopted part of Sharifian’s (2011) Cultural Schema model, particularly that part that is concerned with the examining the micro/idiosyncratic level of understanding. The study has revealed that the participants have not only differed among themselves regarding the way a figure is being denotatively conceptualized, they also highlighted different exact conceptualizations for the same figure, such as: using various adjectives that reflect various levels of intensity, emphasizing the behavioral aspect or the appearance of the figure, ado

Objectives: Determine the age and gender distribution of children who experience diabetes mellitus (DM) under
the age of 15 years and the presence of some associated factors that might be a predisposing factor for the
disease including obesity.
Methodology: A cross-sectional study was conducted at diabetic clinic in Children Welfare Teaching Hospital
in Baghdad City during 2006. The study sample included diabetic children less than 15 years of age. Data were
taken from the patients' record and by direct interview with the patients' parents. Information included
demographic data, as well as past history of the patient and his/her family relative to diabetes and other immune
diseases.
Results: Data analysis showed t

In the present work, the critical micelle concentration (CMC) of the solution of Sodium dodecyl sulfate (SDS) as anionic surfactant, Cocamidopropyl Betaine (CAPB) as amphoteric surfactant, and their mixture have been determined using surface tension and conductivity measurements at a temperature range 293 -323 K. The adsorption and thermodynamic micellization parameters (?G?m, ?G?ads, ?max ,Amin,?cmc ) for individual surfactants was calculated. Rosen model which is focuses on the adsorbed mixed surfactant film at the air/solution interface was used to calculate the interaction parameter ( ?? ) at the interface and the activity coefficients g1 and g2. The results indicate that the CMC of the individual surfactants was affected by