This search aimed to show a series of converses that our prophet [peace be upon him] call ,some of them , (Kufraa) , and explain the meaning of (AI-kufr) that called on some works , so does it mean the apparent part or the pronunciation of(Al-Kufr) has another meanings ?

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.      

This study is an attempt to investigate the conceptual metaphor of UP and DOWN commonly used in Iraqi community. Some of the metaphorical expressions in Iraqi colloquial Arabicarewidely used by Iraqi speakers in everyday language. Ithas been analyzed by following the cognitive theory of metaphor (Lakoff& Johnson,1980).The study indicates that the Iraqi speakerexperiences more of the metaphorical expressions of UP and DOWN to referto many of the abstract concepts that shape his/her impression of everyday life situations.

اشكالية بناء ثقافة مشاركة في الوطن العربي

ٕ ضٞظ٤ق جالْطٌٞز ك٢ جالوخ هى ظٍٜ ً٘ٓ ظٌٜٞ جالوخ جٗٞ٤ُح٢ٗ جُوىْ٣ ، جي ضؼى ٌجكىج ٜٔٓح ُالوخ ذحؾحٚٓٗ جُٔهطِلس ؛ قط٠ أٚركص جُ٘ٞٛ٘ جٍُٓو٣س جُكى٣ػس ٝ جُٔؼحٍٚز ، ال ٌٜ٘ٔ٣ح ضكو٤ن ٖؼ٣ٍطٜح ٝ ٓطؼطٜح وٕٝ جالْطِٜحّ ٖٓ جألْطٌٞز ذ٘حت٤ح أٝ ك٣ٌٍح ، ًُج كوى ض٘حٍٝ جُركع ذىٌٙٝ ضٞظ٤ق جْطٌٞز ٕٖٞٗٔ جُطٌٞجض٤س ، ٢ٛٝ ٖٓ جالْحٍ٤٠ جُط٢ ٝؾىش قٌٟٞج ك٢ جالوخ جُؼح٢ُٔ ٝجُؼر١ٍ .جي ئٕ ضٞظ٤لٜح ك٢ جالوخ ٣ؼطٜ٤ح ذؼىج ٤ٓطحك٣ُ٤وح ٝجنٍ جٓٗح٢ٗ ٣ؿٔغ ك٢

The ammeter is art form from folklore of the Arab perform many character so he is actor several from place to another,  you able to use your tools (body) and (voice),  he is genus ammeter that the character

The National trend and employment of Islamic heritage.

This stydy is an attempt to concept The employment of national Trend of Islamic heritage to serve ideological goals .

The research indicates to Arabic sights of heritage and the heritage through the curriculum of the first hational association , especially the first national trend , Arab mobile associate and also Almuthana , Al_Haritha Al_sho clubs .

The research depends on more origin documents and more Iraqi journals.