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

أستاذ مشارك.د. طارق مامي

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Publication Date

Tue Dec 29 2020

Journal Name

Journal Of Accounting And Financial Studies ( Jafs )

Volume

15

Issue Number

51

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

Personal tax

Exemptions

Tax

A comparative study

أستاذ مشارك.د. طارق مامي

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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 Jun 06 2026

Journal Name

Mustansiria Dental Journal

Soft tissue measurements of Iraqi individuals with Cl I and Cl III skeletal pattern: a comparative cephalometric study

Dr.

Ammar S.

Dr.

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Publication Date

Sun Sep 27 2020

Journal Name

Iraqi National Journal Of Nursing Specialties

Evaluation of Health Promotion Program for the Prevention of Epidemics at Primary Health Care Centers in Baghdad City: Comparative Study

Evaluation

Health Promotion Program

Primary Health Care Centers

Mohammed

Muhammed

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Objective(s): To evaluate and compare between Health Promotion Program for the Prevention of Epidemics at Primary Health Care Centers in Baghdad City.

Methodology: A descriptive study, using the evaluation and comparative approaches, is conducted to evaluate health promotion program for the prevention of epidemics at primary health care centers in baghdad city from October 15^th 2019 through March 1^st2020. A purposive, non-probability, sample of (42) health promotion unit officers were recruited from the same number of primary health care centers which were divided into (14) main, (14) sub and (14) family medicine primary health care centers i

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Publication Date

Sun Mar 10 2019

Journal Name

مجلة علوم الانسان والمجتمع

قياس الشخصية الاستغلالية لدى طلبة الجامعة في ضوء بعض المتغيرات

الشخصية الاستغلالية: طلبة الجامعة

عفراء

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دف البحث إلى قياس الشخصية الاستغلالية لدى طلبة الجامعة على وفق متغيرات: الجنس والتخصص والمرحلة الدراسية ، تكونت عينة البحث من (200) طالباً وطالبة من طلبة جامعة بغداد، قامت الباحثة ببناء مقياس الشخصية الاستغلالية وبعد تطبيقه على العينة وتحليل البيانات بالوسائل الاحصائية المناسبة ، اظهرت نتائج البحث عن شيوع الشخصية الاستغلالية لدى الطلبة ، وان الذكور لديهم شخصية استغلالية اكثر موازنة بالاناث كما اظهرت نتائج ا

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Publication Date

Tue Mar 15 2011

Journal Name

Wassit Journal For Humanities

A Trace of Modern European Literary Currents in Arthur Miller's Death of a Salesman

Qassim Flayah

Iskandar Mohammed

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Publication Date

Fri Jul 29 2022

Journal Name

Journal For Vascular Ultrasound

A Comparative Study of the Right and Left Carotid Arteries in Relation to Age for Patients With Diabetes and Hypertension

Introduction: Age

hypertension

and diabetes can cause significant alterations in arterial structure and function

including changes in lumen diameter (LD)

intimal-medial thickness (IMT)

flow velocities

and arterial compliance. These are also considered risk markers of atherosclerosis and cerebrovascular disease. A difference between right and left carotid artery blood flow and IMT has been reported by some researchers

and a difference in the incidence of nonlacunar stroke has been reported between the right and left brain hemispheres. The aim of this study was to determine whether there are differences between the right and left common carotid arteries and internal carotid arteries in patients with hypertension and diabetes for 2 age groups. Methods: We studied 250 patients with both diabetes and hypertension. Patients were divided into 2 age groups with the old age group being 56 to 75 years and the young age group 35 to 55 years. The bilateral common carotid and internal carotid arteries were evaluated with B-mode ultrasound and Doppler examinations. The LD and IMT were measured for both common carotid arteries

and spectral waveform parameters and indices were recorded for both internal carotid arteries. Results: The difference in LD between the left and right common carotid arteries for the old age group was 11.64% and for the young age group was 6.42%

with significant P values of <.05 for both age groups. The difference in IMT between the left and right common carotid arteries was 18.27% in the old age group compared with 15.38% in the young age group

with significant P values of <.05. There was a difference in peak systolic velocity between the left and right internal carotid arteries of 4.85% in the old age group which was not significant

compared with 14.28% in the young age group with a significant P value <.05

whereas the difference in end-diastolic velocity between the left and right internal carotid arteries was not significant for both age groups. Differences between the right and left internal carotid arteries for resistive index

pulsatility index

and pressure gradient were significant only in the young age group. Conclusion: We found significant differences between the right and left common carotid and internal carotid arteries in patients with diabetes and hypertension which were more prominent in the young age group. Values for common carotid IMT and LD were significantly higher in the left common carotid artery versus the right common carotid artery in both age groups. Differences between the 2 carotid sides may be attributed to anatomic variations in the common carotid artery origins which lead to differences in stress between the 2 sides

Ahmed Abduljabar

Samar I.

Anmar Z

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Introduction:

Age, hypertension, and diabetes can cause significant alterations in arterial structure and function, including changes in lumen diameter (LD), intimal-medial thickness (IMT), flow velocities, and arterial compliance. These are also considered risk markers of atherosclerosis and cerebrovascular disease. A difference between right and left carotid artery blood flow and IMT has been reported by some researchers, and a difference in the incidence of nonlacunar stroke has been reported between the right and left brain hemispheres. The aim of this study was to determine whether there are differences between the right and left common carotid arteries and internal carotid arteries in patient

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(5)

Publication Date

Wed Aug 03 2022

Journal Name

Journal Of Accounting And Financial Studies ( Jafs )

The pioneering trend in managing health institutions and its impact on improving the quality of services : A case study in some institutions of the Iraqi Ministry of Health

Pioneering Orientation in management

Quality of health service

Management of health institutions

Medical and administrative professions

Basim Husseen Noor Al- Kaseer

Sameerah Mezher Hameed

Dr. Tahani Mahdi Abass

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This study seeks to identify the role that the leadership trend plays in the management of health institutions in Iraq and its impact on improving the quality of the health service provided by analyzing some opinions of affiliates working in the Iraqi health sector where a survey list was used as a main tool for collecting primary data, as it was subjected to this analysis ( 60) of the medical staff, of whom (40) are doctors and (20) are affiliated with the rank of assistant physician, and (60) members of the administrative cadre have undergone their various job ranks and administrative specializations (department manager, auditor, observer, accountant, statistician, secretary). Reliance on statistical software (spss) in data ana

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Publication Date

Sun Oct 23 2022

Journal Name

Baghdad Science Journal

Comparison Between Deterministic and Stochastic Model for Interaction (COVID-19) With Host Cells in Humans

Basic reproduction number

Computer simulation

COVID-19 dynamics

Stochastic model

Ahmed M.

Saad Naji

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In this paper, the deterministic and the stochastic models are proposed to study the interaction of the Coronavirus (COVID-19) with host cells inside the human body. In the deterministic model, the value of the basic reproduction number determines the persistence or extinction of the COVID-19. If , one infected cell will transmit the virus to less than one cell, as a result, the person carrying the Coronavirus will get rid of the disease .If the infected cell will be able to infect all cells that contain ACE receptors. The stochastic model proves that if are sufficiently large then maybe give us ultimate disease extinction although , and this facts also proved by computer simulation.

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(6)

Publication Date

Wed Aug 01 2018

Journal Name

Journal Of Economics And Administrative Sciences

Compare to the conditional logistic regression models with fixed and mixed effects for longitudinal data

طريقة الإمكان الأعظم

الانحدار اللوجستي الشرطي

البيانات الطولية

نماذج التأثيرات المختلطة

معيار شبه الإمكان في ظل نموذج الاستقلال (QIC)

معيار اكايكي التجريبي (EAIC)

التلوث البيئي

التحليل العنقودي

انتصار عريبي

يوسف خليل

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Mixed-effects conditional logistic regression is evidently more effective in the study of qualitative differences in longitudinal pollution data as well as their implications on heterogeneous subgroups. This study seeks that conditional logistic regression is a robust evaluation method for environmental studies, thru the analysis of environment pollution as a function of oil production and environmental factors. Consequently, it has been established theoretically that the primary objective of model selection in this research is to identify the candidate model that is optimal for the conditional design. The candidate model should achieve generalizability, goodness-of-fit, parsimony and establish equilibrium between bias and variab

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Publication Date

Sun Sep 07 2008

Journal Name

Baghdad Science Journal

A Study of some biochemical parameters in patients with - thalassemia

Israa G.

Maysoon K.

Shatha A. A

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Serum levels of iron,copper,ceruloplasmin and transferrine were estimated in three groups of patients with ?- thalassemia: 24 patients have splenectomy thalassemia major, 29 patients have non splenectomy thalassemia major and 19 patients have thalassemia intermedia , data were compared to normal and pathological controls (anemia and minor). There were significant increase in trace element levels in all studied groups of pateints as compared to normal and pathological controls. Also there were a significant increase in ceruloplasmin levels,While the result revealed that there were a significant decrease in transferrine levels in all groups of patients studied as compared to normal and pathological controls. The result also indicate that the

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(1)

Publication Date

Thu Feb 01 2018

Journal Name

Journal Of Economics And Administrative Sciences

Comparison Some Robust Estimators for Estimate parameters logistic regression model to Binary Response – using simulation)).

الانحدار اللوجستي

البيانات الثنائية

مقدرات الامكان الاعظم الحصينة الموزونة (WMLE)

مقدرات المسافة التربيعية الحصينة (QDE)

المشاهدات الشاذة.

Logistic Regression

Binary data

the Robust weighted maximum likelihood estimators(WMLE)

Quadratic Distance Estimators(QDE)

Outlier Observations.

ايمان حسن

ضمياء حامد

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The logistic regression model of the most important regression models a non-linear which aim getting estimators have a high of efficiency, taking character more advanced in the process of statistical analysis for being a models appropriate form of Binary Data.

Among the problems that appear as a result of the use of some statistical methods I

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