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.      

Kurdish language multifunctional morphemes indicate the different functional morphological, syntactical, and semantic tasks of the morphemes. The present study discusses the multifunctional task of the Morpheme Le in Kurdish Language. The Morpheme Le has marginally been included in other studies, yet up to the present times, there has not been a research inclusively dedicated to thoroughly discuss and clarify its multifunctional aspects. The  present study is divided into two chapters:

       Chapter one discusses the theoretical aspect of chapter two that is entirely concerned with the practical aspect of the morpheme Le. The first part of chapte

The graphic field invests the visual space then shows the shape by all means of expression that have a certain meaning. The research is interested in studying the iconic form in the modern graphic design through investing names and flags and the extent of their action in the social life and invest them from one to another looked at from viewpoint of trading and consumption and investing their wide popularity. The study problem is manifested in the following question:
1- Does the iconic form help in ad circulation?
The importance of the research lies in the following:
1- Reading the visual iconic form through deciphering its current symbols. The form combines a concept and a case or a form and meaning.

The theoretical fra

The idea of this research is based on presenting a study specialized with the rules and bases of the Iraqi methodological music composition of the Symphony Orchestra according to the construction of the musical compositions of great forms and which are characterized by the melody difference and variation within their musical fabric according to the method of distributing the instruments and their types within the orchestra. The researcher has been interested in studying this building based on what is written for him according to the stringed instruments arc instruments and bass, which is represented by the cello and the contrabass. It is possible through the analysis of the melody structure features of these instruments and the melody re

The internet, unlike other traditional means of communication, has a flexibility to stimulate the user and allows him to develop it. Perhaps, the reason for the superiority of the internet over other traditional means of communication is the possibility of change and transmission from one stage to another in a short period. This means that the internet is able to move from the use to the development of the use and then the development of means and innovation as the innovation of the internet is a logical product of the interaction of the user with the network. The internet invests all the proposals and ideas and does not ignore any even if it is simple. This is represented in social networking sites which in fact reflects personal emotio

Abstract

          Binary logistic regression model used in data classification and it is the strongest most flexible tool in study cases variable response binary when compared to linear regression. In this research, some classic methods were used to estimate parameters binary logistic regression model, included the maximum likelihood method, minimum chi-square method, weighted least squares, with bayes estimation , to choose the best method of estimation by default values to estimate parameters according two different models of general linear regression models ,and different s

Research aims
1. Measuring expectations of self-efficiency at teachers of secondary schools.
2. Measuring biological skills at teachers of secondary schools.
3. There is no sole or gathering forecasting of forecasting expectations of self-efficiency , may forecasts about biological skills at teachers of secondary schools.
To fulfill aims of the research, the researcher managed measuring of expectations of self-efficiency according to point of view of Bandura for this concept in this research, arranging measure of biological skills according to view of global health, the researcher has made to investigate of truth , constant these two measurements, analyzing statistically their two paragraphs on a sample (460) teachers (males

The research utilizes data produced by the Local Urban Management Directorate in Najaf and the imagery data from the Landsat 9 satellite, after being processed by the GIS tool. The research follows a descriptive and analytical approach; we integrated the Markov chain analysis and the cellular automation approach to predict transformations in city structure as a result of changes in land utilization. The research also aims to identify approaches to detect post-classification transformations in order to determine changes in land utilization. To predict the future land utilization in the city of Kufa, and to evaluate data accuracy, we used the Kappa Indicator to determine the potential applicability of the probability matrix that resulted from

This research examines the relationship between dinar deposits and U.S. dollar payments at the Central Bank of Iraq using monthly data for the period 2016–2025. The ARDL model, the GRU neural network, and a hybrid ARDL–GRU model are applied. The results show that dollar payments are stationary at level, while dinar deposits become stationary after first differencing, with a significant positive long-run cointegrating relationship. The linear ARDL model has limited ability to capture sudden shocks, whereas the hybrid ARDL–GRU model achieves superior forecasting performance both in-sample and out-of-sample. The findings confirm the Central Bank of Iraq’s efficiency in managing domestic and foreign liquidity and maintaining market stab

شيد الفكر العربي المعاصر تحولات عدة فرضتها بعض التيارات الفكرية والفلسفية الغربية، وأثرت في تكوينه وتحديد اتجاهاته، فضلا عن التحديات التي بات لزاما عليه ان يتعامل معها ويمكن رد هذه التحديات الى عدة عوامل داخلية وخارجية أنتجت عدة تيارات تناولت موضوع العقلانية في الفكر العربي المعاصر، لعل أبرزها التيار الاصلاحي، التيار الليبرالي، والتيار العقلي النقدي