Preferred Language
Articles
/
jpgiafs-913
Personal tax exemptions "a comparative study with some Arab and European system legislations
...Show More Authors

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.      

View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
The pathological changes of the digestive system for Anas platyrhychos in Baghdad and Kut in Iraq which infectel with platyhelminthes and nematodes
...Show More Authors

A total of 247 Mallard ( Anas platyrhynchos platyrhynchos L.) from Baghdad and Kut were examined for the Cestodes Diorchis stefanskii Sobolevicanthes gracilis; Hymenolepis mastigopraditae and the Nematode Amidostomum acutum in the first time in Iraq . Among these , 151 birds were found infected by these helminthes It has been found small nodules on the external surface of the intestine , Ulceration of mucosa inflammatory infiltrate , Oedemats changes and hyperplasia in the section of infected intestine were noticed.

View Publication Preview PDF
Publication Date
Sun Nov 01 2020
Journal Name
Conference
Study the Response Of The Wind Turbine System under Realistic Working Conditions Using Simulink
...Show More Authors
Abstract<p>In recent years, there has been a very rapid development in the field of clean energy due to the huge increase in the demand, which prompted the manufacturers and the designers to increase the efficiency and operating life of the energy systems and especially for wind turbine. It can be considered that the control unit is the main key of the wind turbines. Consequently, it’s essential to understanding the working principle of this unit and spotlight on the factors which influence significantly on the performance of wind turbine system. Simulink technique is proposed to find the response of the wind turbine system under different working conditions. In this paper, it was investigated</p> ... Show More
Scopus (3)
Crossref (3)
Scopus Crossref
Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The social organization of the Iraqi society "sociological study on the social arrangement in light of sociological analysis of some deviant behavior theories"
...Show More Authors

The current article focuses on studying the social organization reality of the Iraqi society; it aims to construct an Iraqi organized personality that believe in the principles of Islamic religion by making use of the sociology thoughts in explaining the strength of social organization, and the causes of social deviance in attempt of decreasing the deviance and strengthening the cohesion of Iraqi character.

The researchers put forward some questions: to what extent the western theoretical pattern can succeed in explaining the social organization of the Iraqi society? What is the more appropriate western theory for diagnosing the cohesion and deviance of the society? What is the s

... Show More
View Publication Preview PDF
Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The effect of some short-term debt instruments on the money supply and its effect on the production of wheat crop in Iraq during the period (1990_2018).
...Show More Authors

The research aims to show the effect of some short-term debt instruments (central treasury transfers, cash credit granted to the government by commercial banks) on the production of the wheat crop in Iraq, through its effect on money supply during the period (1990-2018), As the study includes two models according to the statistical program (Eviews9), the first model included measuring the effect of short-term debt instruments on money supply, and the second measuring the extent of the money supply's impact on Wheat crop production, as the results of the standard analysis showed that the short-term debt instruments used in the model were Significant effect on wheat crop production indirectly through its effect on money supply, As

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jun 01 2025
Journal Name
Journal Of Physics: Conference Series
Classification of East Shatt al-Arab Using the Novel Scene Optimum Index Factor (SOIF) and Spectral Angle Mapper classifier
...Show More Authors
Abstract<p>Accurate land use and land cover (LU/LC) classification is essential for various geospatial applications. This research applied a Spectral Angle Mapper (SAM) classifier on the Landsat 7 (ETM+ 2010) & 8 (OLI 2020) satellite scenes to identify the land cover materials of the Shatt al-Arab region which is located in the east of Basra province during ten years with an estimate of the spectral signature using ENVI 5.6 software of each cover with the proportion of its area to the area of the study region and produce maps of the classified region. The bands of these datasets were analyzed using the Optimum Index Factor (OIF) statistic. The highest OIF represents the best and most appropr</p> ... Show More
View Publication
Scopus (2)
Crossref (2)
Scopus Crossref
Publication Date
Thu Dec 01 2016
Journal Name
Croatian Journal Of Fisheries
Morphometric Characteristics of Catfish<i>Silurus triostegus</i>(Heckel, 1843) from the Tigris and Shatt Al-Arab Rivers, Iraq
...Show More Authors
Abstract<p>Thirteen morphometric characters of catfish<italic>Silurus triostegus</italic>were studied from three localities on the Tigris and Shatt al-Arab rivers, Iraq. Monthly samples revealed no significant differences between genders. Positive allometric growths for all morphometric characters studied were observed. This study gives information to fishery biologists about morphometric characters of<italic>S. triostegus</italic>from the Tigris and Shatt al-Arab rivers to assist in planning of conservation strategies for this fish species.</p>
View Publication
Scopus (9)
Crossref (5)
Scopus Crossref
Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أثر تطوير معايير التدقيق العراقية في الإيفاء بمتطلبات الإصلاح ومناهضة الفساد: دراسة مقارنة تحليلية مع وضع إطار مقترح لتعديل دليل التدقيق العراقي رقم(6) بشأن تخطيط عملية التدقيق والإشراف عليه
...Show More Authors

The research aimed to statement, which impact that the development of Iraqi auditing standards in the fight against corruption and to fulfill the reform requirements by conducting a comparative study analysis with a framework proposal to amend the Iraqi Audit directory number statement (6) issued by the Accounting and Auditing Standards Board of the Republic of Iraq dated 08/24/2002 on audit planning and supervision on the basis of the latest versions of international auditing standards in this regard.

The researchers concluded that there is a need to update the standards (evidence) audit accredited in the Republic of Iraq in accordance with international auditing standards to meet the requirements of the report of the external a

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 21 2020
Journal Name
Baghdad Science Journal
Synthesis of C60 Nanotube from Pyrolysis of Plastic Waste (Polypropylene) with Catalyst
...Show More Authors

Fullerene nanotube was synthesized in this research by pyrolysis of plastic waste Polypropylene (PP) at 1000 ° C for two hours in a closed reactor made from stainless steel using molybdenum oxide (MoO3) as a catalyst and nitrogen gas. The resultant carbon was purified and characterized by energy dispersive X-ray spectroscopy (EDX), X-ray powder diffraction (XRD). The surface characteristics of C60 nanotubes were observed with the Field emission scanning electron microscopy (FESEM). The carbon is evenly spread and has the highest concentration from SEM-EDX characterization. The result of XRD and FESEM shows that C60 nanotubes are present in Nano figures, synthesized at 1000 ° C and with pyrolysis tempera

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Mon Jun 12 2006
Journal Name
Iraqi Journal Of Laser
Line Narrowing in the Sulforhodamine B Dye Solution with TiO2 Scattering Center
...Show More Authors

A random laser is a non-conventional laser whose feedback mechanism is based on dissorder-induced light. However, random lasers occur in gain media with numerous scatterers and produce coherent laser emission without any predesigned cavity. The generation of coherent emission from multiple scattering is quite general and its basic principles are shown here using sulforhodamine B-TiO suspensions system. These suspensions were pumped with 337.1 nm pulses from N2 laser and the spectral and temporal behavior of light emitted from the pumped surface was recorded. When we pump power above a certain threshold a dramatic narrowing of the emission line width and a shortening of the emitted pulses were observed. We have experimentally found that i

... Show More
View Publication Preview PDF
Publication Date
Tue Mar 12 2019
Journal Name
Al-khwarizmi Engineering Journal
Optimization of Diffusion Bonding of Pure Copper (OFHC) with Stainless Steel 304L: .
...Show More Authors

This work deals with determination of optimum conditions of direct diffusion bonding welding of austenitic stainlesssteel type AISI 304L with Oxygen Free High Conductivity (OFHC) pure copper grade (C10200) in vacuum atmosphere of (1.5 *10-5 mbr.). Mini tab (response surface) was applied for optimizing the influence of diffusion bonding parameters (temperature, time and applied load) on the bonding joints characteristics and the empirical relationship was evaluated which represents the effect of each parameter of the process. The yield strength of diffusion bonded joint was equal to 153 MPa and the efficiency of joint was equal to 66.5% as compared with hard drawn copper. The diffusion zone reveals high microhardness than coppe

... Show More
View Publication Preview PDF
Crossref (5)
Crossref