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.
This paper presents an analysis of selected qualitative characteristics of pellets produced from rape straw obtained from cultivations subjected to different fertilization treatments and from mixtures of straw selected for testing with crude glycerol obtained as a by-product from biodiesel production. The assessment focused on the following qualities of the obtained pellets: Moisture content, mechanical durability, heating value and main elements, that is, carbon, hydrogen, nitrogen, sulphur, chlorine and oxygen. The obtained results indicated that the different treatment regimens applied in spring rape cultivations had a significant impact on the physicochemical qualities of the straw. In terms of the heating value, traditional fer
... Show MoreThis study is considered to be the first on this sector of Tigris River after 2003, to evaluate the effect of Tharthar Arm on the composition and diversity of Copepoda in Tigris River. Six sampling sites were selected; two on the Tharthar Arm and four sites along the Tigris River, one before the confluence as a control site and the others downstream the confluence; thirty-five copepod taxa were recorded, 34 taxa in the Tigris River and 25 taxa in the Tharthar Arm.
The highest density of Copepoda was in site 2 at Tharthar Arm was 265584.2 Ind./m3 lead to an increasing in Copepoda density in Tigris River from 63878.2 Ind./m3 in site 1 before the confluence to 127198.3 Ind./m3 in site 4 immediately downstream the confluence. Also, the me
Al-Naymi, N.A.Sh., H.A.S. AL-Nuaimi and M.R. Nashaat. 2022. Toxicity Stress of the Durah Power Plant Ash and its Effect on the Alga Chlorococcum humicola (Naeg) Rabenhorst 1868. Arab Journal of Plant Protection, 40(2): 188-192. https://doi.org/10.22268/AJPP-040.2.188192 This study illustrates the acute toxic effect of ash released from Durah power plant (DPP) on the biology of the phytoplankton species Chlorococcum humicola in Iraq. The results showed that the median lethal concentration for killing 50% of the Alga population (LC50) was 0.15 and 0.13 ppt (parts per thousand) for 24 and 48 hours exposure to crude ash concentrations, respectively. In contrast, no LC50 value was recorded for 72 and 96 hrs after exposure. The reduction
... Show MoreIn the present paper, chitosan Schiff base has been synthesized from chitosan’s reaction with the salicyldehyde. The AuNPs was manufacture by extract of onion peels as a reducing agent. The Au NPs that have been prepared were characterized through the UV-vis spectroscopy, XRD analyses and SEM microscopy. The polymer blends of the chitosan Schiff base / PVP has been prepared through using the approach of solution casting. Chitosan Schiff base / PVP Au nano-composites was prepared. Nano composites and polymer blends have been characterized by FTIR which confirm the formation of Schiff base by revealing a new band of absorption at 1651cm-1 as a result of the (C=N) imine group. SEM, DSC and TGA confirms the thermal stability of the pr
... Show MoreObjectives: acute kidney injury (AKI) is a serious pathophysiology side effect of rhabdomyolysis. Inflammatory mechanisms play a role in the development of rhabdomyolysis-induced AKI. Citronellol (CT) is a naturally occurring monoterpene alcohol (3,7-Dimethyl-6-often-1-ol) found in aromatic plant species' essential oils. In this study, we explored the protective effects of Citronellol on glycerol-induced AKI.
Methods: Four groups of eight mice each (n=8) were formed by randomly dividing the animals into the groups, glycerol-induced AKI model group, low-dose CT-treated group (50mg/kg), high-dose CT-treated group (100mg/kg), and control group. The renal functions of mice from all groups were evalua
... Show MoreMaterial obtained from the demolition of concrete structures and milling of flexible pavements has the highest potential for recyclability. This study aimed to evaluate the performance of hot mix asphalt with the concurrent use of recycled asphalt pavement (RAP) and recycled concrete aggregate (RCA). Contents of RAP and RCA were varied from 0% to 50% by fixing the total recycling materials percentage to 50%. Penetration grade 40/50 virgin binder and waste engine oil (WEO) as rejuvenator were used in the present study. A series of tests, such as Scanning electron microscopy (SEM), Marshall stability, indirect tensile strength test, IDEAL CT, uniaxial compression test, and resilient modulus test, were carried out to assess the performance of
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