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Personal tax exemptions "a comparative study with some Arab and European system legislations
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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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Publication Date
Tue Aug 19 2025
Journal Name
مركز الدبمقراطي العربي
ناظم الكوتا دراسة في المببرات السياسية
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لاحظ صناع القرار السياسي عدم مشاركتهم لمجموعة من الطوائف الاجتماعية في صنع القرار السياسي للدولة، مما دفعهم لتقوية هذه الطوائف، وتمت التدقيق في الجانب النسوي وعدم مشاركتهم في اتخاذ القرارات رغم الفئة الكبير منهم في المجتمع، مما أدى لاتخاذ أنظمة تساعد على تمثيل هذه الفئة في الحكم النيابي من خلال نظام الكوتا.

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Publication Date
Mon Jun 03 2019
Journal Name
مجلة الجامعة العراقية
Justice in Christianity is descriptive
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Justice is a human values that heavenly religions urged, and made her the fundamentals of individual and social and political life, in Allah almighty sent justice messengers, and sent down his books,as the Earth and the heavens with justice, it is a legal system in which a person takes his dues, which protect the rights of the individual And punish him when committing mistakes, so all religions to achieve chiefly Christianity, the Bible that Allah almighty qualities of Justice, and it is not affected by love or hate, and no factors or percentages, but granted to all who are on earth that despite money and prestige, or what was between them. Of affection or no matter, as well as injustice, whether unjustly or self for others, especially the

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
الرسائل الأدبیة عند التاكُرُنّي دراسة أسلوبیة
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Stop the search on the performance of the stylistic literary messages sent by
Abu Mohammed Amer bin Said Altakrna to the kings of his time and Ullach
highlighting the method of the three levels is psychological and away the consignee
and the receiver Taster literary text.
Level voice and rhythmic, which dealt with (alliteration and Naturalization
voice, and repetition and parallelism, and rhyme and toning) and its impact on the
taste and the emotional art between the sender and the receiver Bashklah.
Who has studied the structural level (introductory sentence order methods in the
messages, generally have much style presentation and brief delays and actor, and
then end the moral and intellectual martyrdom and de

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Publication Date
Thu Jan 01 2004
Journal Name
رسالة الدكتوراه
دراسة مضمونية لقصص إسحاق شامي القصيرة
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Publication Date
Sat Dec 28 2024
Journal Name
Journal Of College Of Physical Education
Design and standardization of a progressively difficult educational test for football passing skills for first-year students in the College of Physical Education and Sports Sciences
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Standards play a vital role in documenting the values ​​of new test results in the form of tables. They are one of the basic requirements that the standardization process aims for as a complement to standardizing test procedures, and contribute to knowing the current reality of the student. The degree of readiness and level as a result of practicing different exercises for sports activities, in addition to the possibility of adopting it for comparison with his group or similar groups, classification, prediction and selection. Developing the skill of handling the football in the educational field is an important matter for achieving distinguished performance among students. This skill requires a level of accuracy, speed and control, and

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Publication Date
Thu Nov 13 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Immunohistochemical expression of MMP9, as a marker of local invasion in Hodgkin’s and Non-Hodgkin’s lymphoma of the head and neck region
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Background: Malignant lymphoma is the generic term given to tumors of the lymphoid system and specifically of lymphocytes and their precursor cells, While all lymphomas are malignant neoplasms, there is a wide spectrum of clinical behavior, with some following an indolent clinical course and others behaving in an aggressive manner (will causing death in a short time frame if left untreated). The metastatic process involves intravasation and extravasation of tumor cells, followed by reimplantation of tumor cells, formation of a new tumor stoma, Degradation of the extracellular matrix and components of the basement membrane by proteases facilitates the detachment of tumor cells, their crossing of tissue boundaries, and invasion into adjacent

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Publication Date
Tue Oct 01 2019
Journal Name
The Journal Of Immunology
AhR Activation Leads to Massive Mobilization of Myeloid-Derived Suppressor Cells with Immunosuppressive Activity through Regulation of CXCR2 and MicroRNA miR-150-5p and miR-543-3p That Target Anti-Inflammatory Genes
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Abstract<p>The compound 2,3,7,8-tetrachlorodibenzo-p-dioxin (TCDD), an environmental contaminant, is a potent ligand for aryl hydrocarbon receptor (AhR). In the current study, we made an exciting observation that naive C57BL/6 mice that were exposed i.p. to TCDD showed massive mobilization of myeloid-derived suppressor cells (MDSCs) in the peritoneal cavity. These MDSCs were highly immunosuppressive and attenuated Con A–induced hepatitis upon adoptive transfer. TCDD administration in naive mice also led to induction of several chemokines and cytokines in the peritoneal cavity and serum (CCL2, CCL3, CCL4, CCL11, CXCL1, CXCL2, CXCL5, CXCL9, G-CSF, GM-CSF, VEGF, and M-CSF) and chemokine receptors</p> ... Show More
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Publication Date
Tue Jun 30 2020
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
EVALUATION OF SPORTS AWARENESS AMONG WOMEN AT THE UNIVERSITY OF BAGHDAD FOR THE PERIOD 2011-2016 AND STUDY THE FACTORS AFFECTING THEIR PARTICIPATION IN SPORTS ACTIVITIES: EVALUATION OF SPORTS AWARENESS AMONG WOMEN AT THE UNIVERSITY OF BAGHDAD FOR THE PERIOD 2011-2016 AND STUDY THE FACTORS AFFECTING THEIR PARTICIPATION IN SPORTS ACTIVITIES
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The exercise of activities and sports are of great importance to public health and to maintain the ideal health weight as well as the psychological and mental comfort of humans. The aim of this study is to determine the contribution and participation of educated females in physical activities at the University of Baghdad hall for the years 2011-2016, and to show the factors that influence women's contribution to physical activities at the university by selecting 100 students of males and 100 females' students randomly. During the questioning questions and statistical analysis of the questioning to find out the reasons for the discouraging contribution of the women to the various physical activities and try to find solutions and r

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Publication Date
Mon Jan 01 2024
Journal Name
Journal Of The College Of Languages (jcl)
PERSPECTIVE METHODS AND DIRECTIONS IN STUDYING THE LANGUAGE OF RUSSIAN FOLKLORE: ПЕРСПЕКТИВНЫЕ МЕТОДИКИ И НАПРАВЛЕНИЯ В ИЗУЧЕНИИ ЯЗЫКА РУССКОГО ФОЛЬКЛОРА
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The paper deals with the language of Russian folklore. Folklore is a unique sphere of existence of the language, the most vivid expression of the national mentality. The folklore word embodied the perception and evaluation of the surrounding world. “What did the word in general mean for the life of the people? The word was equated ... with life itself. The word generated and explained life, it was ... the keeper of memory and the guarantee of the infinity of the future. The folklore text is studied by literary critics, ethnographers, historians, culturologists, and art historians. In the twentieth century, a new science emerged - linguo-folkloristics, the goals and objectives of which were formulated by A.T. Khrolenko only in the seven

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Crossref
Publication Date
Sun Sep 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The method of ABC and it, s roules in the Determining the cost of the Project constraction sector
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Abstract

The basic orientation of the research is an attempting to apply the cost determining method according in the contract sector projects for Al- Iraq ceneral company, that this subject has a big value according to its modernity and  its influence on the future  and the eaning of the company.

The research aims to find out the effect of the method for determining cost based on the activity in determining the cost of the construction sector projects.The research was conducted in Iraq General Company for the implementation of irrigation projects. Bani search on three assumptions, the first is (that the application of the method for determining the cost on the basis of

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