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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 19 2022
Journal Name
Asian Journal Of Water, Environment And Pollution
Air Pollution: A Study of Its Concept, Causes, Sources and Effects
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Air pollution is very important topic for those interested in studying the environment because of its importance and the damage caused by it to human, animal and plant life. This research addresses the concept of air pollution, its causes, and its danger, and sheds light on the influence of climate elements on environmental pollution and the effect of temperature, rain, humidity, wind direction and speed, and atmospheric pressure on the increase or decrease of air pollution. This research discusses the sources of air pollution, including natural ones, including dust, smoke resulting from fires, erupting volcanoes, and others, including those resulting from human uses such as the use of fuel and others. The research addressed the dam

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Publication Date
Fri Jan 05 2018
Journal Name
Asian Quarterly: An International Journal Of Contemporary Issue
Refugees and the Challenges for Language Education (LE): A Theoretical Study
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DBN Rashid, Asian Quarterly: An International Journal of Contemporary Issue, 2018

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Publication Date
Fri Jul 04 2025
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Exploring the Relationship Between Urolithiasis and Hypertension: A Cross-Sectional Study
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Background: Urolithiasis and hypertension are prevalent and clinically significant conditions in the Middle East, both influenced by shared metabolic and environmental risk factors. Understanding the potential association between them is important for guiding prevention strategies. Objective: To explore the relationship between urolithiasis and hypertension in a sample of Iraqi adult patients. Methods: A cross-sectional observational study was conducted at Alkindy Teaching Hospital, Baghdad, from September 2024 to March 2025. Participants included 237 patients with confirmed urinary tract stones and 244 controls confirmed to be stone-free, matched for age and sex. Exclusion criteria included secondary hypertension, chronic kidney di

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Publication Date
Mon Jun 22 2020
Journal Name
Baghdad Science Journal
Histological and Biochemical Parameters Follow-up in Experimental rats Administrated dexamethasone and Treated with Green Synthesis Titanium Dioxide Nanoparticles Using (Camillia sciences) Extracts
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In this study, Titanium Dioxide Nanoparticles were synthesized by an easy and eco-friendly technique (green synthesis) using green tea leaves (Camillia sinensis), Nanoparticles were analyzed using structural and optical analysis, the X-ray pattern showed that Titanium Dioxide NPs had a tetragonal structure with (Face Centered Tetragonal) FCT crystal structure, the UV-visible recorded an absorbance peak near 350 nm and calculated energy band gap was 3.5 eV, all measurements were proved the purity and Nano size of prepared Nanoparticles. Biochemical parameters evaluation also mentioned in this research, these analyzes showed that Titanium Dioxide nanoparticles in particular dose (50 mg/kg) have the ability to reduce blood glucose

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Publication Date
Fri Aug 15 2025
Journal Name
Journal Port Science Research
The Antimicrobial Characteristics of Some Natural Remedies in Root Canal Disinfection and Artificial Intelligence (AI): A Review
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The primary goal of root canal treatment (RCT) is to expel the presence of any necrotic or vital tissue, microbes and their byproducts from the canal space before press forward with the following steps of the RCT procedures. Although this is difficult to attain, various strives had been practiced by employing chemical and mechanical methods to eliminate as much microorganisms as possible and make the canal space valid for the obturation materials to be received. The aim of this review is to demonstrate some of what new remedies that could be used as root canal disinfectant by summarizing the recent studies regarding the efficacy of different natural products against the most persistence microbiota that could be responsible for most

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Publication Date
Sun Jan 01 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Scienc
Synthesis, Spectral and Bacterial Studies of Mixed Ligand Complexes of Schiff Base Derived from Methyldopa and Anthranilic Acid with Some Metal Ions
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Bidentate Schiff base ligand 3-(3,4-Dihydroxy-phenyl)-2-[(4-dimethylamino-benzylidene)-amino]-2-methyl-propionic acid was prepared and characterized by spectroscopic techniques studies and elemental analysis. The Cd(II), Ni(II), Cu(II), Co(II), Cr(III),and Fe(III) of mixed-ligand complexes were structural explicate through Moler conductance , [FT-IR, UV-Vis & AAS], chloride contents, , and magnetic susceptibility measurements. Octahedral geometries have been suggested for all complexes. The Schiff base and its complexes were tested against various bacterial species, two of {gram(G+) and gram(G-)} were shown weak to good activity against all bacteria.

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Publication Date
Fri Sep 01 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis, Characterization and Studying the Enzyme Activity of New Benzothiazole Schiff Base Ligand (HL) and Its Complexes with Some of Metal Ions
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Publication Date
Sat Apr 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Studying Sex Effect on CTGF, TGF-B1 Levels and Some Relevant Parameters in Iraqi Diabetic Patients with Glomeruli and Renal Tubules Fibrosis
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Due to high blood sugar over long periods, the incidence and prevalence of type 2 diabetes are increasing throughout the world. Diabetic complications include microvascular and macrovascular complications that target the kidneys, nerves, eyes, and heart. Hence, the current study aimed to investigate the levels of (CTGF) and (TGF-β1) for both men and women and to demonstrate the effect of sex on it. In addition, some related biochemical factors in patients with diabetes and diabetic nephropathy are compared with those in healthy controls. The study included 120 males and females with an age range of (30-65) years old. Ninety patients with type 2 diabetes were subdivided into three groups on the basis of ACR criteria. All the individ

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Ebusiness And Egovernment Studies
THE ROLE OF ENTREPRENEURIAL ORIENTATION IN ACHIEVING STRATEGIC ENTREPRENEURSHIP WITH THE MEDIATING OF ORGANIZATIONAL AGILITY: AN ANALYTICAL STUDY ON SOME COMPANIES AFFILIATED TO THE IRAQI MINISTRY OF AGRICULTURE
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Recently, there has been a notable surge in interest surrounding entrepreneurial orientation and strategic entrepreneurship. These concepts are particularly relevant due to their modern characteristics that aid in adapting to the environment. They also play a crucial role in improving production, service, and technological processes to sustain value, minimize competition, and drive ongoing enhancements, ultimately leading to a position of leadership within public companies. Therefore, the primary focus of this research was to examine the influence of entrepreneurial orientation on achieving strategic entrepreneurship. This influence is further mediated by the presence Iraqi Ministry of Agric

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Publication Date
Tue Apr 18 2023
Journal Name
Al–bahith Al–a'alami
Public relations programs and its role to enhance the morale of employees in the Ministry of Transportation: A survey study on the State land Transport Company
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This research aims to learn about public relations programs and their role to enhance the morale of the State land Transport Company employees.The researcher relied on the survey method and use a questionnaire and scale tools to collect information from workers in the Department of Relations and Media and employees in all departments.
The research reached several conclusions, including:
1- Public relations seek to increase workers’ confidence in senior management and motivate them to improve their production, as well as their relentless endeavor to bring workers closer by following multiple and varied forms of communication with them.
2- The results of the study showed that there was a negative i

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