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 new modified differential evolution algorithm DE-BEA, is proposed to improve the reliability of the standard DE/current-to-rand/1/bin by implementing a new mutation scheme inspired by the bacterial evolutionary algorithm (BEA). The crossover and the selection schemes of the DE method are also modified to fit the new DE-BEA mechanism. The new scheme diversifies the population by applying to all the individuals a segment based scheme that generates multiple copies (clones) from each individual one-by-one and applies the BEA segment-wise mechanism. These new steps are embedded in the DE/current-to-rand/bin scheme. The performance of the new algorithm has been compared with several DE variants over eighteen benchmark functions including sever
... Show More6-(2-benzathiazolyl azo),-3,5-dimethylphenol was formed by grouping the 2- benzothiazole diazonium chloride with 3,5-dimethylphenol. Azo ligand(L) was resolved on the origin by 1H and 13CNMR, FTIR and UV-V is spectral analysis. Complexation of tridentate ligand (L) with Co2+, Ni2+, Cu2+ and Zn2+ in aqueous of ethyl alcohol with a 1:2 metal:ligand, and at ideal pH.. The formation of metal chelates are assigned using flame atomic, absorption, FTIR, and UV-Vis spectral analysis, other than conductivity and magnetic estates. The nature of the metal chelates were carried out by mole ratio and continuous, variation mechanism, Beer's law, followed the rate (0.0001 - 3×0.0001 M) concentration., High molar, absorptivity, for the complex solutions w
... Show MoreOrtho amino hydrazobenzene (L) has been prepared from the reaction of ortho amino phenyl thiol with phenyl hyrazan in mole ratio(1:1). It has been characterized by elemental analysis (C, H, N), IR, UV–Vis. The complexes of the bivalent ions (Co, Ni, Cu, Zn, Pd, Cd, Hg and Pb) and the trivalent (Cr) have been prepared and characterized too. The structural have been established by elemental analysis(C,H,N), IR , UV – Vis spectra , conductivity measurements , atomic absorption and magnetic susceptibility . The complexes showed characteristic behaviour of octahedral geometry around the metal ion and the( N,N) ligand coordinated in bidentate modeexcept with pd showed square planer. ? ,kf , ?max for the complexes were estimated too .
... Show More2-(2-amino-5-nitro-phenylazo),-phenol was ready by grouping the diazonium salt of 2-aminophenol with 4-nitroaniline.Thegeometry of azo ligand(HL)was resolved on the origin of (C.H.N) analysis,1H and 13CNMR spectra, infrared spectra and UV–vis electronic absorption spectra. Dealing with the azo ligand produced with Rh+3 and La+3ataqueous ethanol for a 1:3 metal: ligand rate, and in perfect ph. The formation for compounds have been described by utilizing flame atomic, absorption,(C.H.N),Analyses, conductivity, infrared spectra and UV–vis spectral procedures. Nature in the produced compounds, have been studied, obey the ratio of mole and continuous, variance, manners, Beer's law, yielded up a concentration, rate (1×10-4- 3×10-4M),. High
... Show MoreA total of 33 Iraq male positive for Toxoplasmosis and Iraq male negative for Toxoplasmosis (controls) were studies to Evaluation of some biochemical and immunological parameters changes.The parameters included lipid profile such as (Cholesterol(C), Triglycerides(TG), High-Density Lipoprotein (HDL), Low-Density Lipoprotein (LDL) and very Low-Density Lipoprotein (VLDL) and complement component C3 and C4. The results revealed significant decrease in the total cholesterol, Triglycerides, LDL and non-significant in vLDL (129.96±1.63, 130.69± 2.80, 87.19±1.97, 29.24± 0.83 mg/dl respectively) and non-significant increase in HDL(24.22 ±0.62) mg/dl compared with control group(152.07± 1.63, 156.48± 6.55, 99.26 ±1.39, 31.49± 1.30 and 21.31±
... Show More2-(2-amino-5-nitro-phenylazo) -phenol was ready by grouping the diazonium salt of 2-aminophenol with 4-nitroaniline.Thegeometry of azo ligand(HL)was resolved on the origin of (C.H.N) analysis, 1H and 13CNMR spectra, infrared spectra and UV–vis electronic absorption spectra. Dealing with the azo ligand produced with Nd+3,Cd+3,Dy+3 and Er+3at aqueous ethanol for a 1:2 metal: ligand rate, and in perfect ph. The formation for compounds have been described by utilizing flame atomic absorption,(C.H.N) Analyses, conductivity, infrared spectra and UV–vis spectral procedures. Nature in the produced compounds have been studied obey the ratio of mole and continuous variance manners, Beer's law yielded up a concentration rate (1×10-4 - 3×10-4M) .
... Show Morene,؛Stability constants were determined for complexes of amino acids : L-leuc tryptophane and Aspartic acid with thorium (IV ) and uranyle ( U02++) ions at ؛ serine
The preparation and characterization of the Cu (II), Co(II), Ni(II), Zn(II), Cd(II), and Hg(II) metal complexes of heterocyclic azo ligand 2-[(4`-sulphamide phenyl) azo] -4,5-diphenyl imidazole (4-SuBAI) have been studied by elemental analysis, FT-IR and UV-Vis Spectroscopic, magnetic moment and molar conductance methods. The analytical data showed that all chelate complexes were prepared with (metal-ligand) ratio of (1:2). The general formula of these complexes was [ML2X2]. nH2O [were L=2-[(4`-sulphamide phenyl) azo]-4,5-diphenyl imidazole and X=Cl, and the octahedral geometry were suggested for these complexes .
Synthesis And Studies Of Complexes Of Some Elements With 2-Mercaptohiazole (2-HMBT)