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 aims of the lecture should be clearly defmed. These will help to define the teaching methods and the structure. If, for example, the purpose of the lecture is to introduce new knowledge and concepts, then a classic lecture structure might be most appropriate. On the other hand, if the purpose is to make the students aware of different approaches to a particular clinical problem, a problem oriented design in which alternative approaches are presented and discussed might be a more appropriate fonnat.
Lectures are still a common teaching methOd in both undergraduate and postgraduak medical education. Properly done, the lectwe is a creative and personal work by the teachll:l modeled upon his intellectual scaffolding. Few other fonns o
The research topics important topic of jurisprudence worship, a ruling Zakat ornaments
prepared for use, and touched the odds scholars in it. Stroll scholars say that there is no Zakat
on ornaments prepared for use have reported their evidence they and the owners say the other
of those who say should be directed to pay zakaat, and discuss those views and statement
Dafeeha of Sahihaa, and came up with a summary then, showed where the prevailing view
that I see in agreement of the transferee and reasonable. Ask Him to show us the right, and
thank God.
Learning is the process of gaining knowledge and implementing this knowledge on behavior. The concept of learning is not strict to just human being, it expanded to include machine also. Now the machines can behave based on the gained knowledge learned from the environment. The learning process is evolving in both human and machine, to keep up with the technology in the world, the human learning evolved into micro-learning and the machine learning evolved to deep learning. In this paper, the evolution of learning is discussed as a formal survey accomplished with the foundation of machine learning and its evolved version of learning which is deep learning and micro-learning as a new learning technology can be imple
... Show MoreMany letters and theses written on the subject of consensus, as well as in measurement,
But we tried to address a topic of consensus
Building a blind measuring guide.
We have tried to explain the meaning of convening, then the statement of consensus in language and terminology and then the statement of measurement
Also, we have shown the types of consensus mentioned by the jurists, and this is how much was in the first topic, either
The second section included the statement of the doctrines of the blind in the matter, and then the evidence of each doctrine and discussed.
We followed it with the most correct opinion statement and concluded the research with some of the conclusions we reached through
search.
l
الغرض من البحث دراسة تأثير ادارة المعرفة (استراتيجية الشخصنة والترميز) في تحقيق التفوق الاستراتيجي في بيئة المصارف الاهلية العراقية ، وتم اعتماد منهج البحث الوصفي والتحليلي ، لذا اعتمد الباحث الفلسفة الوضعية وفق المنهج الاستنباطي لغرض اشتقاق فرضية البحث الاولى من الجانب النظري وتوصل البحث الى مجموعة من النتائج اهمها ان استراتيجية الشخصنة حققت تقدماً كبيراً في قدرتها على التأثير في التفوق الاستراتيجي بوصف
... Show MoreCryptosporidium is a protozoan parasite of medical and veterinary significance that causes gastroenteritis in a number of vertebrate hosts. Several studies have recorded different degrees of pathogenicity and virulence among Cryptosporidium species and isolates of the same species as well as evidence of variation in host susceptibility to infection. Nevertheless, important progress has been made in determining Cryptosporidium's putative virulence factors. Since the publication of C parvum and C. Hominis this development has been accelerated genomes, identified by a range of immunological and molecular techniques with the characterization of over 25 putative virulence factors, which are proposed to be involved in aspects of host-pat
... Show MoreThe eflicacy of six formula from chloropyrifos against tem1ite
Microterotermes - diversus on citrus tree orchards has been
tested years .
Data!rom field trials confirmed that Dursbau 4TC, chlorpyrifos -
500 EC and Talaban 40,8 TC at rate 100 mL L protected citrus trees for two years. While ch1orfate. 40.8 TC, Dormate 40,8TC, Yamasban
40,8 TC protected them for 16,16 and 12 months respectively at the same concentration.
But the rate of 5m1/ L of Dursban, chropyfros 500 EC , Chlorfat,
Tafabun yamashan and Dormate protected the trees tor 24,16,4,4,2
and 4 months , respectively .
Make a search on the vegetative parts of the plant local horse guilt of some elements in the Haj Omran area in northern Iraq has included recognition of certain nutrients
This study aimed to evaluate good manufacturing practices in food safety of ten different restaurants in the Al-Karkh area of Baghdad, Iraq. Forty samples collected from were collected from knives, food cutting boards, tables, hands and nails workers in restaurants. In addition. 70 food handlers were selected. Through structured interviews, information on the checklist for Good Manufacturing Practices in Food Safety, Food handlers’ general checklist for good hygiene, and Personal Hygiene Checklist were collected. The overall viable bacterial count before Good Hygiene Practices was significantly higher (P<0.05) than the total bacterial counts after Good Hygiene Practices. The highest viable bacterial counts before Good Hygiene P
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