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هو ابو الحسن السري بن احمد السري الكندي الرفاء الموصلي ويعرف بالسري الرفاء وهو الاسم الذي غلب عليه، ولقب بالرفاء لانه كان يعمل في رفو الثياب وتطريزها وقد ذكره الثعالبي في اليتيمة فقال (فمنهم السري بن احمد الكندي المعروف بالرفاء)(1)ولد الرفاء في مدينة الموصل ولا تعرف سنة ولادته ولكنه من شعراء القرن الرابع الهجري الذين ذكرهم الثعالبي في يتيمته، وقد عاش صباه رفاء في سوق الرفائين في الموصل حيث سلمه والداه الى احد

This study comes to be as an attempt by the researcher to
participate in gathering part of the heritage of the Arab nation which is
dispersed between the historical and literary sources and references.
The study also aims to accumulate and achieve poetry to be more
useful and effective in the productions of the researchers and scholars
of Arabic literature and history.
The research is an extension of eight handwritings studied by
the researcher for the same poet. These handwritings are found in the
form of five eulogistic stanzas about the great prophet (may peace be
upon him). Therefore, the researcher decides to reveal what other
researchers have transcended but from the side of concern and belief
in th

This paper deals with an important aspect of creativity in the poetry of Ibn Zaidoun, a senior poets Andalusians and writers

يعد الشاعر خوان رامون خيمينيث واحدا من الشعراء البارزين في الادب الاسباني الحديث, تميزت اعماله بالابداع الشعري و الرصانة في تناول الموضوعات الشعرية. مارس خيمينيث كتابة الشعر منذ اواخر القرن التاسع عشر و اصبح معروفا في عالم الشعر الاوربي منذ بدايات القرن العشرين. كتب الشاعر في مواضيع عدة و تبنى العديد من المدارس الشعرية التجديدية التي تركت اثرا في شعره, و كانت المدرسة الرمزية, التي ظهرت حينها في فرنسا, هي احدى

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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This research deals with the nature of the Turkish attitude towards the events of the Arab Spring which the Arab region witnessed recently, as this attitude is characterized by hesitation and utter confusion about those events at its beginning. However, the development of events and the consequent repercussions led the Turkish decision makers of the foreign policy to reconsider their attitude towards those events for political, economic, cultural and social motives.