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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
Wed Jan 11 2023
Journal Name
Healthcare
Short-Term (4 Day) Effects of Oral Rinsing with Miswak and Green Tea on Gingival Crevicular Fluid Flow and IL-1β Levels: A Pilot Study
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Despite the antiplaque effect of mouth-rinsing with a combination composed of miswak (Salvadora persica L.) and green tea (Camellia sinensis var. assamica) extracts, no data are available regarding its effect on gingival tissue at the molecular level. This pilot study aimed to assess the effect of oral rinsing with this combination on gingival crevicular fluid (GCF) flow and IL-1β levels. Ten subjects rinsed with either the combination, 0.12% chlorhexidine gluconate (CHX) or distilled water without toothbrushing for 4 days after receiving baseline polishing. GCF IL-1β concentration, influx, resting volume and plaque quantity were measured at baseline and after 4 days for each intervention. No significant differences in GCF flow or

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Publication Date
Sat Jun 01 2024
Journal Name
Civil And Environmental Engineering
Constructing a Corrected Stations Network Using Some Geomatic Techniques
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Abstract<p>The major objective of this study is to establish a network of Ground Control Points-GCPs which can use it as a reference for any engineering project. Total Station (type: Nikon Nivo 5.C), Optical Level and Garmin Navigator GPS were used to perform traversing. Traversing measurement was achieved by using nine points covered the selected area irregularly. Near Civil Engineering Department at Baghdad University Al-jadiriya, an attempt has been made to assess the accuracy of GPS by comparing the data obtained from the Total Station. The average error of this method is 3.326 m with the highest coefficient of determination (R<sup>2</sup>) is 0.077 m observed in Northing. While in</p> ... Show More
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Publication Date
Thu Mar 01 2012
Journal Name
Advances In Materials Physics And Chemistry
Study the Effect of Irradiation Time and HF Concentration on Porosity of Porous Silicon and Study Some of the Electrical Properties of Its Based Device
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ABSTRACT Porous silicon has been produced in this work by photochemical etching process (PC). The irradiation has been achieved using ordinary light source (150250 W) power and (875 nm) wavelength. The influence of various irradiation times and HF concentration on porosity of PSi material was investigated by depending on gravimetric measurements. The I-V and C-V characteristics for CdS/PSi structure have been investigated in this work too.

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Use some of the scheduling rules for nursing staffs to improve operational performance _ Applied Research in al- Shahed al-Sadr General Hospital
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             Hospitals are part of the service organizations and most importantly at the level of individuals because they are tied to the people health and their daily lives , the nursing service is one of the important services provided by hospitals, and nurses are the human resource that offers this service, from this standpoint the idea of  ​​research came to prepare work Scheduling for nurses in a scientific way to improve performance operational for their services and provide efficient service available 24 hours a day, the research use one of the modern and scientific rules of scheduling its “schedule of

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Publication Date
Wed May 16 2018
Journal Name
Asian Journal Of Chemistery
Study of Physical and Spectral Properties of Quaternary System of 2,5-Hexadione+Cyclopentanol+Cyclohexanol+3-Heptanol Mixture at 298 K
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Publication Date
Mon Nov 01 2021
Journal Name
Journal Of Engineering
Numerical Study for the Tube Rotation Effect on Melting Process in Shell and Tube Latent Heat Energy Storage LHES System
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Although renewable energy systems have become an interesting global issue, it is not continuous either daily or seasonally. Latent heat energy storage (LHES) is one of the suitable solutions for this problem. LHES becomes a basic element in renewable energy systems. LHES compensate for the energy lack when these systems are at low production conditions. The present work considered a shell and tube LHES for numerical investigation of the tube rotation influence on the melting process. The simulation and calculations were carried out using ANSYS Fluent software. Paraffin wax represents the phase change material (PCM) in this work, while water was selected to be the heat transfer fluid (HTF). The calculations were carried o

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Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Organizational citizenship behaviors under theory of servant leadership: A exploratory study in a sample of faculties of the University of Alqadisiya
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This study aimed to identify the role of servant leadership in promoting organizational citizenship behaviors in a sample of faculties of the University of Alqadisiya .It tried to answer several questions represented its problem.

 

 The most important questions are the followings:

1- Is there enough perception among administrative leaders in the aforementioned faculties toward the concept of servant leadership? And under what level?                                    &

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Publication Date
Mon Jul 03 2023
Journal Name
College Of Islamic Sciences
A critical methodological study in abrogative,abrogated, in a book of (Zad AlTafseer) in Surah Al-Baqara in the holy Quraan.
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This research is a critical methodological  study deals with some Quranic verses abrogative,abrogated.

by Ibn al-Jawzi (may Allah have mercy on him) in his book (Tafseer Zad al-Maseer) inin Surah Al-Baqara the  in the holy Quraan.

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Publication Date
Sat Dec 30 2023
Journal Name
Journal Of The College Of Education For Women
Salience and Erasure in Environmental Advertisements: An Ecolinguistic Study
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Ecolinguistics is a twofold field in which ecology and language are its two major concerns. That is, this field is concerned with the way through which our thoughts, ideologies and the like influence the environment. The present study aims at analyzing (6) constructive and destructive environmental advertisements to find out how the techniques of erasure and salience operate in these types of advertisements. It studies the linguistic expressions that achieve these techniques in the constructive and destructive advertisements. The qualitative and quantitative methods are exploited in the current study. Analyzing (6) constructive and destructive environmental advertisements in accordance with Stibbe’s (2015) model of salience and erasure

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of the Stability of Some Commodity Activities in Iraq on the Estimation of the Statistical Data Models for the Period (1988-2000)
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There is an assumption implicit but fundamental theory behind the decline by the time series used in the estimate, namely that the time series has a sleep feature Stationary or the language of Engle Gernger chains are integrated level zero, which indicated by I (0). It is well known, for example, tables of t-statistic is designed primarily to deal with the results of the regression that uses static strings. This assumption has been previously treated as an axiom the mid-seventies, where researchers are conducting studies of applied without taking into account the properties of time series used prior to the assessment, was to accept the results of these tests Bmanueh and delivery capabilities based on the applicability of the theo

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