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 contact will be obligated as well as strong if it is contracted in right way. The contract is as the law in its obligation. Everyone must be followed the law so he /she must be obligated in the contract that he /she contracted. There is no clear suitable justification about the concept of partner in the contract that leads to this concept not to be stable. It becomes clearer when the idea of the group of contract appears. The idea of the group of contract in determination of the concept of partner is criticized by the jurisprudence. It tries to put a new concept for the partner in the contract or another one and also they have the same. The persons who have the adjective of partner should be having the same power which enjoy with the

بالنظر للارباح الكبيرة التي تحققها تجارة الجنس من جهة، والعقوبات المخففة التي يتعرض لها المتاجرون بها (السماسرة) مقارنة بالعقوبات المشددة المفروضة على تجارة المخدرات والاسلحة غير المشروعة من جهة اخرى، اخذت هذه التجارة بالرواج والانتشار في معظم دول العالم، ومن الركائز الاساسية لهذه التجارة والتي اضحت توفر ملاذاً امناً لممارستها هي الفنادق ولاسيما تلك الفاخرة منها والتي تحمل علامات تجارية عالمية حيث النزلا

Background: lymph nodes involvement is the most common presentation of abdominal lymphoma; their diagnosis is based on variety of imaging modalities, histopathology of different areas of involvement and stage of the disease.
Objective: to compare the value of abdominal ultrasound (US) and computed tomography (CT) scan in already diagnosed cases of lymphoma and evaluation of lymph nodes and splenic involvement in patients with proved lymphoma.
Patients and methods: thirty patients with lymphoma were gathered from hematological unit in Baghdad teaching hospital retrospectively depending on their histopathology that revealed either Hodgkin lymphoma (HL) or non-Hodgkin lymphoma (NHL) and they were examined by ultrasound and CT scan of

This work, deals with Kumaraswamy distribution. Kumaraswamy (1976, 1978) showed well known probability distribution functions such as the normal, beta and log-normal but in (1980) Kumaraswamy developed a more general probability density function for double bounded random processes, which is known as Kumaraswamy’s distribution. Classical maximum likelihood and Bayes methods estimator are used to estimate the unknown shape parameter (b). Reliability function are obtained using symmetric loss functions by using three types of informative priors two single priors and one double prior. In addition, a comparison is made for the performance of these estimators with respect to the numerical solution which are found using expansion method. The

The present of a foreign element in the Contract will call the conflict of many laws on the conclude of the contract; usually such conflict will end to the jurisdiction of one law, but in this case it will end to the jurisdiction of many laws on the conclude of the international contract but without being a common jurisdiction, each of the conflicting law will have its own jurisdiction.

Because of what Iraq faced in the last quarter of the last century of wars and military conflicts and the aftermath of the economic blockade, as well as the recent occupation suffered by Iraq in the contemporary century, which culminated in lawlessness and the spread of terrorism and the most prominent on the Iraqi street manifestations not prepared before paved to the aggravation and collapse in the community system As a result of the political and social changes, all this highlighted the need for public facilities specialized in social protection for young people to provide all the new requirements, and the find a legal system commensurate with the circumstances and circumstances.

In light of the current challenges, the State h

يعتبر الزمن من اهم الاساسيات التي يتم الاتفاق عليها في العقود ، لان البعد الزمني له اثر كبير في احكام العقود جميعا ولا يقتصر على طائفة معينة منها ، وقد نادى فقهاء القانون الفرنسيون والعرب على حد سواء بضرورة إيلاء هذا البعد اهتماما خاصا. وقد استحدث المشرع الفرنسي نتيجة لذلك مصطلح مدة العقد، لمحاولة حصر العناصر الزمنية، وبيان احكامها، والتمييز فيما بينها. اما في الوطن العربي فلم يحظ بنفس الاهتمام الذي حظي به عن

The problem of the study and its significance:

           Due to the increasing pressures of life continually, and constant quest behind materialism necessary and frustrations that confront us daily in general, the greater the emergence of a number of cases of disease organic roots psychological causing them because of severity of a lack of response to conventional treatments (drugs), and this is creating in patients a number of emotional disorders resulting from concern the risk of disease

     That is interested psychologists and doctors searchin

The study addresses the problem of stagnation and declining economic growth rates in Arab countries since the eighties till today after the progress made by these countries in the sixties of the last century. The study reviews the e