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Personal tax exemptions "a comparative study with some Arab and European system legislations
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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.      

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Publication Date
Sat May 30 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Periodontal health status in relation to physicochemical characteristics of saliva among pre-menopausal and post-menopausal women in Baghdad city-Iraq
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Background: Menopause can bring oral health problems and also associated with significant adverse changes in the orofacial complex. After menopause, women become more susceptible to periodontal disease due to deficiency of estrogen hormone. Current study aimed to evaluate the periodontal health status in relation to salivary constituent including pH, flow rate and some elements (Magnesium, Calcium and inorganic phosphorus) of pre and post-menopause women. Materials and Methods: Periodontal health status of 52 women aged 48-50 years old (26 pre-menopause and 26 post-menopause) were examined including (gingival index, plaque index, calculus index, probing pocket depth and clinical attachment level). Salivary sample was collected for two women

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Publication Date
Sat Feb 28 2026
Journal Name
Iraqi Journal Of Science
Estimation of fatty acids methyl esters FAME of castor oil in biodiesel samples using refractive index, density, and dynamic viscosity measurements
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The content of fatty acid methyl esters (FAME) is a crucial property of biodiesel and serves as an indicator of the transesterification reaction that converts vegetable oil into biodiesel. To facilitate the rapid estimation of FAME quickly in the biodiesel industries, simple methods such as measuring refractive index, density, and dynamic viscosity measurements were employed to monitor the progress of transesterification of castor oil to biodiesel. Blends of castor oil and biodiesel were mixed at different weights to find correlations between FAME content and refractive index, density, and dynamic viscosity measurements. The transesterification of castor oil with methanol was carried out to examine how the refractive index, density,

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Publication Date
Tue Dec 30 2025
Journal Name
Iraqi Journal Of Science
The Prognostic Value for Tissue Inhibitor of Metalloproteinase-2 and Fatty Acid-Binding Protein-1 as Biomarkers for Chronic Kidney Disease
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Globally, chronic kidney disease (CKD) has emerged as a significant public health concern, characterized by high rates of morbidity and mortality. To assess the risk of kidney damage, researchers have identified tissue inhibitor of matrix metalloproteinase-2 (TIMP-2) and fatty acid-binding protein-1 (FABP-1) as valuable biomarkers. This study aims to analyse the effectiveness of specific biomarkers in assessing CKD and its associated mechanisms in Iraqi patients. The study was conducted from December 2023 to May 2024. Ninety subjects, aged 48–65 years; including 60 patients with CKD (38 male and 22 female) attended the Baghdad Teaching Hospital/ Medical City/ Dialysis Unit- Baghdad, Iraq. In addition, 30 healthy people (15 male an

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Publication Date
Sun Jan 01 2023
Journal Name
Aip Conference Proceedings
Comparison consequence of violet and red laser irradiation on the optical properties of cobalt dioxide (CoO2) thin films prepared via (SCSPT)
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Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
Evaluation of English Language Textbooks for Fifth and Sixth Graders Based on the American Council Criteria for Teaching Foreign Languages (ACTFL)
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Abstract

This study aims to identify the extent to which the criteria of the American Council for Teaching Foreign Languages (ACTFL) are included in the English language books for the fifth and sixth graders. To achieve the objective of the study, a content analysis card was prepared, where the classification of language proficiencies was divided into five main levels (beginner, intermediate, advanced, superior, and distinguished) of the four language skills (listening, speaking, reading, and writing), The content analysis card consisted of (89) indicators distributed at the four levels of language skills as follows: Listening (17), speaking (33), reading (15), and writing (26). The study sample consisted of Engl

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Publication Date
Fri Dec 01 2023
Journal Name
Baghdad Science Journal
Microbial Quality of Paddy fields at Alfurat Alawsat Area, Iraq and the Effect of Milling Process on the Rice Contamination Level
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Fifty-Four paddy samples, 45 soil samples, and nine irrigation water samples of some paddy fields at Alfurat Alawsat Area, Iraq were collected to investigate the microbial quality including total count bacteria (TCB), molds and yeast, total coliform (TC), and E. coli bacteria. Paddy samples were processed at the laboratory level to produce rice at 32 and 36 whiteness, and the microbial quality of the produced rice was conducted too. The results showed that all irrigation water samples were overpassed the FDA limit for E. coli. All paddy samples were exceeded the good limit of TCB, but no sample exceeded the acceptable limit. Most paddy samples were exceeded the FDA limit for molds and yeast, and few paddy samples exc

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Publication Date
Wed Mar 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Electrosorption of Hexavalent Chromium Ions by MnO2/Carbon Fiber Composite Electrode: Analysis and Optimization of the Process by Box-Behnken Design
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A nano manganese dioxide (MnO2) was electrodeposited galvanostatically onto a carbon fiber (CF) surface using the simple method of anodic electrodeposition. The composite electrode was characterized by field emission scanning electron microscopy (FESEM), and X-ray diffraction (XRD). Very few studies investigated the efficiency of this electrode for heavy metals removal, especially chromium. The electrosorption properties of the nano MnO2/CF electrode were examined by removing Cr(VI) ions from aqueous solutions. NaCl concentration, pH, and cell voltage were studied and optimized using the Box-Behnken design (BDD) to investigate their effects and interactions on the electrosorption process. The results showed that the

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Publication Date
Sat May 01 2021
Journal Name
Materials Today: Proceedings
WITHDRAWN: Analyzing and measuring the impact of trade openness on the gross domestic product growth of the Iraqi economy after 2003
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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Influence of the Surrounding Plants by Rapeseed Field on Population Density of Cabbage Aphid (Brevicoryne brassicae L.) and its Biological Enemies
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The result revealed that the peak of population density of cabbage aphid Brevicoryne brassicae was 523.20 individuals/plant on 21 March in edges of rapeseed field and was 1141.67 individuals/plant in center of the field. Results revealed that population density of cabbage aphid in rapeseed fields surrounded by cover crops significantly were low compared with that of monoculture rapeseed. The location of rapeseed plants (in edges or in center) significantly affected (p<0.05) the tested pest density, e.g. optimum density was 146.69 individuals/plant in the center of the field. Whereas was 93.32 in the edges. Effect of the interaction between location and surrounding vegetation was significant on aphid density, which their population densit

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Publication Date
Mon Jan 01 2024
Journal Name
International Journal Of Literacy And Education
The availability of concepts and applications of artificial intelligence in the content of the chemistry textbook for the fourth scientific grade
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