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.      

Urban morphological approach (concepts and practices) plays a significant role in forming our cities not only in terms of theoretical perspective but also in how to practice and experience the urban form structures over time. Urban morphology has been focused on studying the processes of formation and transformation of urban form based on its historical development. The main purpose of this study is to explore and describe the existing literature of this approach and thus aiming to summarize the most important studies that put into understanding the city form. In this regard, there were three schools of urban morphological studies, namely: the British, the Italian, and the French School. A reflective comparison between t

Vacuum gas oil (611-833)K was distilled from Kirkuk crude oil, which was obtained by blending the following fraction,
light vacuum gas oil (611 - 650) K, medium vacuum gas oil (650-690)K, heavy vacuum gas oil (690-727)K and very
heavy vacuum gas oil (727-833)K.
The vacuum gas oil was hydrotreated on a commercial cobalt-molybdenum alumina catalyst presulfied at specified
condition in a laboratory trickle bed reactor. The reaction temperature varied from (583-643)K over liquid hourly space
velocity ranging between (1.5-3.75)h-1 , Hydrogen pressure was kept constant at 3.5 MPa with a hydrogen to oil ratio
of about 250 L/L
The conversion results for desulfurization appeared to obey the second order kinetics. According to

We have studied in this research litter (Taa) a morphological , sonic indicative and comparative study among four Semitic languages. They are Arabic , Hebrew, Syriac and Akkadian languages . We have divided the research into a number of pivots beginning with an entrance about the letter (Taa) in Semitic languages and the symbols which are used by these languages referring to . Then we have studied (Taa) from sonic side with letters phenomenon (b, g, k, p, t) the six in both Hebrew and Syriac languages . The letter (Taa) is formed one of them and the sonic change that is happening in articulation (Taa) according to sonic rules related to these letters in case of emphasis or in case of neglected (not emphasis). Then we have studied the pro

Several adipokines are produced and secreted from adipose tissue, such as retinol binding protein-4, which triggers metabolic syndromes and insulin resistance. Retinol binding protein-4 transfers vitamin A or retinol in the blood. Higher levels of retinol binding protein-4 are interrelated with progress of metabolic disease, comprising obesity, metabolic syndrome, and type 2 diabetes mellitus. The present study investigates the role of retinol-binding protein-4 levels in type 2 diabetic Iraqi patients with metabolic syndrome. Sixty type 2 diabetic patients aged 40–53 years were examined. Of these 30 patients has metabolic syndrome and 30 without metabolic syndrome. The patients sampled were from the National Diabetes Center/ Mustansiriyah

Intervention in International Relations from the concepts that are still highly
controversial among those he considers a breach of international law and the UN Charter and
in violation of the rule , and those who felt that the need provided, however, that this is linked
motives humanity recognized by the international community , because the international
variables proved the inadequacy of the principle of non-interference and the principle of
sovereignty as the traditional variables international , and therefore most of the international
practice came a bus with many of the behaviors that reflect a decline in its entirety to these
principles , and became adapt these principles with international reality is too compl

Vapor-liquid equilibrium data are presented for the binary systems n-hexane - 1-propanol, benzene - 1-propanol and n-hexane – benzene at 760 mm of mercury pressure. In addition ternary data are presented at selected compositions with respect to the 1-propanol in the 1-propanol, benzene, n-hexane system at 760 mmHg. The results indicate the relative volatility of n-hexane relative to benzene increases appreciably with addition of 1-propanol.

The azo ligand obtained from the diazotization reaction of 2-aminobenzothiazole and 4- nitroaniline yielded a novel series of complexes with Co(II), Ni(II), Cu(II), and Zn(II) ions. The complexes were investigated using spectral techniques such as UV-Vis, FT-IR, 1H and 13C NMR spectroscopic analyses, LC-MS and atomic absorption spectrometry, electrical conductivity, and magnetic susceptibility. The molar ratio of the synthesized compounds was determined using the ligand exchange ratio, which revealed the metal-ligand ratios in the isolated complexes were 1:2. The synthesized complexes were tested for antimicrobial activity against S. aureus, E. coli, C. albicans, and C. tropicalis bacterial species. Additionally, their binding affinities we

شَهِدَت منطقة الخليج العربي والسَّاحِل العُماني تصاعد مُستوى الحِراك الشعبي، والمُطالبات بتحقيق الاِستقلال التام، وإنهاء الاِلتِزامات والاِرتِباطات الدولـيَّة سواء كانت في إطار الحِماية أو الاِستِشارة أو الصِّداقة، وأصبحت واجِهات ملحوظة من قِبل الفِئات المُـثـقَّـفة في بدايات العقد الثاني من القرن العشرين، وعبَّرت فيها القِوى الوطنيَّة عن حاجاتها في إجراء عملـيَّات التغيير والتحوّل الاِجتِماعي وعلى

An automatic text summarization system mimics how humans summarize by picking the most ‎significant sentences in a source text. However, the complexities of the Arabic language have become ‎challenging to obtain information quickly and effectively. The main disadvantage of the ‎traditional approaches is that they are strictly constrained (especially for the Arabic language) by the ‎accuracy of sentence feature ‎functions, weighting schemes, ‎and similarity calculations. On the other hand, the meta-heuristic search approaches have a feature tha