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.      

The researcher studied transportation problem because it's great importance in the country's economy. This paper which ware studied several ways to find a solution closely to the optimization, has applied these methods to the practical reality by taking one oil derivatives which is benzene product, where the first purpose of this study is, how we can reduce the total costs of transportation for product of petrol from warehouses in the province of Baghdad, to some stations in the Karsh district and Rusafa in the same province. Secondly, how can we address the Domandes of each station by required quantity which is depending on absorptive capacity of the warehouses (quantities supply), And through r

Thin films Tin sulfide SnS pure and doped with different ratios of Cu (X=0, 0.01, 0.03 and 0.05) were prepared using thermal evaporation with a vacuum of 4*10^-6mbar on two types of substrates n-type Si and glass with (500) nm thickness for solar cell application. X-ray diffraction and AFM analysis were carried out to explain the influence of Cu ratio dopant on structural and morphological properties respectively. SnS phase appeared forming orthorhombic structure with preferred orientation (111), increase the crystallinity degree and surface roughness with increase Cu ratio. UV/Visible measurement revealed the decrease in energy gap from 1.9eV for pure SnS to 1.5 for SnS: Cu (0.05) making these samples suitable f

The main topic of this study is central around the independence of Jordanian central bank and the extent of the effectiveness at the bank in leading the monetary policy without interferences or pressures from side of the government.  the degree of independence of Jordanian central bank was  based on the following based hypothesis following ,there is relationship between the independence of the central bank and the legislative and economical indices. the most important recommendations are degree of independence of the Jordan central bank 43.5% is a good one, but it possible to reach a higher degree than this one by to making some modification on the Jordanian central bank law and by the central bank should be more rigid

  The great scientific progress has led to widespread Information as information accumulates in large databases is important in trying to revise and compile this vast amount of data and, where its purpose to extract hidden information or classified data under their relations with each other in order to take advantage of them for technical purposes.

      And work with data mining (DM) is appropriate in this area because of the importance of research in the (K-Means) algorithm for clustering data in fact applied with effect can be observed in variables by changing the sample size (n) and the number of clusters (K)

Thin films of ZnO nano crystalline doped with different concentrations (0, 6, 9, 12, and 18 )wt. % of copper were deposited on a glass substrate via pulsed laser deposition method (PLD). The properties of ZnO: Cu thin-nanofilms have been studied by absorbing UV-VIS, X-ray diffraction (XRD) and atomic force microscopes (AFM). UV-VIS spectroscopy was used to determine the type and value of the optical energy gap, while X-ray diffraction was used to examine the structure and determine the size of the crystals.  Atomic force microscopes were used to study the surface formation of precipitated materials. The UV-VIS spectroscopy was used to determine the type and value of the optical energy gap.

The problem of Bi-level programming is to reduce or maximize the function of the target by having another target function within the constraints. This problem has received a great deal of attention in the programming community due to the proliferation of applications and the use of evolutionary algorithms in addressing this kind of problem. Two non-linear bi-level programming methods are used in this paper. The goal is to achieve the optimal solution through the simulation method using the Monte Carlo method using different small and large sample sizes. The research reached the Branch Bound algorithm was preferred in solving the problem of non-linear two-level programming this is because the results were better.

Abstract\

In this research we built a mathematical model of the transportation problem  for data of General Company for Grain Under the environment of variable demand ,and situations of incapableness to determining the supply required quantities as a result of economic and commercial reasons, also restrict flow of grain amounts was specified to a known level by the decision makers to ensure that the stock of reserves for emergency situations that face the company from decrease, or non-arrival of the amount of grain to silos , also it took the capabilities of the tanker into consideration and the grain have been restricted to avoid shortages and lack of processing capability, Function has been adopted

CO2 Laser (10600nm) is the recent method in the management of challenging skin scar resulting from trauma, burn and surgical wound. The aim of this study was to evaluate the efficacy & safety of fractional CO2 laser (10600nm) in treatment of skin scar. Materials and Methods:Twenty patients with different types of scars treated with fractional CO2 (10600nm) laser, (10 patients) were given additional intralesional Triamcinolone. Results: All of the twenty patients included in this study showed some sort of improvements in scar texture, height and pliability and all of the ten patients who received intralesional Triamcinolone after laser show complete satisfaction. Conclusion:Fractional CO2 (10600nm) laser can be used as alternative, ef

In this work, the possibility of a multiwavelength mode-locked fiber laser generation based on Four-Wave Mixing (FWM) induced by Fe2O3-SiO2 nanocomposite material is investigated for the first time. A multiwavelength mode-locked pulses fiber laser are generated from Ytterbium–doped fiber laser (YDFL) due to the combined action of high nonlinear absorption and high refractive coefficients of Fe2O3-SiO2 nanocomposite incorporated inside YDFL ring cavity. Up to more than 20 lasing lines in the 1040–1070 nm band with an equally lines separation of ~0.6 nm have been observed by just simple variation of passive modulation of the state of the polarization and the pump power altogether. Moreover, a passively mode-locked operation of YDFL laser