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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 Sep 27 2022
Journal Name
Arab Science Heritage Journal
الشيك الالكتروني (دراسة تأصيلية فقهية)
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This research examines the electronic check slip of an educational doctrinal study, in terms of explaining the truth of the electronic check and the legal organization of it and the way it is handled, and then devising the jurisprudence related to it.

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Publication Date
Wed Feb 06 2019
Journal Name
Journal Of The College Of Education For Women
ثلاثیات الأمام الدارمي دراسة وتخریج
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After this trip start to get interesting conclusion, conclusion and maintenance station,
the conclusion, where we summarize the most important findings:
1. We found that the triads are the conversations that will be assigned in three narrators
between the workbook and the Prophet.
2. The number of triangles is the Imam recaps (15) recently, and all true only recently one
well in the Book of Rites and the modern were weak in the book authorization and the Book of
Virtues of the Quran.
3. Triads varied in the ways of drama at the gates of Islamic jurisprudence, he may talk and
one each from the Book of purity and prayer, fasting, marriage and the tortillas and the virtues
of the Quran, and has had three conversat

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Publication Date
Tue Oct 05 2021
Journal Name
Arab Science Heritage Journal
صيغة أَفْعَل التفضيل (دراسة صرفية)
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 In the research I dealt with the form of the preference verb, as well as the elements of the preference noun and its states in its abstraction from the and addition and its conjugation with (the) and its addition to the negation and knowledge. It is (good, evil, and love) omitting the hamza in it.

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Crossref
Publication Date
Mon Sep 25 2023
Journal Name
Arab Science Heritage Journal
البهائيون في بغداد (دراسة تاريخية)
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The Baha'is are a group that belongs to the Baha'iya, the Baha'iya according to the encyclopedia of Religion Sciences is a modern religious sect appeared in existence in the middle of the ninetieth century. The number of their believers is around six million people of different parts of the world. its main center lies in Haifa city in Palestine

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Publication Date
Sun Oct 06 2013
Journal Name
Journal Of Educational And Psychological Researches
Alienation Divorced alienation
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The divorce is one of the important problem that prominence in Iraq it needs a remedy speedily .

This problem appears specially at the war of 2003 , it is effected on culture and it trances through communications tools , internet and satellite .

Supreme judicial council recorded about (41536) divorced cases , whereas the rate of this number arise to (87.530) through 2012 , in the same time the Iraqi courts recorded about 20%-30% of wedding cases .

The two researchers focused in their study on the concept of Alienation as a basic variable through its enhancing on the psychological health for divorces , in which they take this sense to connect it with their shortage that reflect negatively on their psychological and

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Publication Date
Tue Sep 27 2022
Journal Name
Arab Science Heritage Journal
الشيك الالكتروني (دراسة تأصيلية فقهية)
...Show More Authors

This research examines the electronic check slip of an educational doctrinal study, in terms of explaining the truth of the electronic check and the legal organization of it and the way it is handled, and then devising the jurisprudence related to it

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Crossref
Publication Date
Wed Oct 04 2023
Journal Name
Arab Science Heritage Journal
البهائيون في بغداد (دراسة تاريخية)
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The Baha'is are a group that belongs to the Baha'iya, the Baha'iya according to the encyclopedia of Religion Sciences is a modern religious sect appeared in existence in the middle of the ninetieth century. The number of their believers is around six million people of different parts of the world. its main center lies in Haifa city in Palestine.

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Publication Date
Wed Aug 29 2018
Journal Name
Journal Of Engineering
Exergy Analysis of a Domestic Refrigerator
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An energy and exergy thermodynamic analysis using EES program was done for a domestic refrigerator working with R-134a using vapor compression refrigeration cycle. The analysis deals with the system component, i.e. compressor, condenser, evaporator and the expansion device. The analysis depends on the entropy generation minimization approach to improve the refrigerator performance by exploring the optimum design points. These design points were derived from three different theories governing the entropy generation minimization using exergy analyzing method. These theories were first applied to find the optimum balance between the hot inner condenser area and the cold inner evaporator area of the refrigerator and between

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Publication Date
Sun Mar 26 2023
Journal Name
Wasit Journal Of Pure Sciences
Pure Graph of a Commutative Ring
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A new definition of a graph called Pure graph of a ring denote Pur(R) was presented , where the vertices of the graph represent the elements of R such that there is an edge between the two vertices ???? and ???? if and only if ????=???????? ???????? ????=????????, denoted by pur(R) . In this work we studied some new properties of pur(R) finally we defined the complement of pur(R) and studied some of it is properties

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Crossref
Publication Date
Thu Dec 03 2015
Journal Name
Journal Of New Theory
TOPOLOGY SPECTRUM OF A KU-ALGEBRA
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The aim of this paper is to study the Zariski topology of a commutative KU-algebra. Firstly, we introduce new concepts of a KU-algebra, such as KU-lattice, involutory ideal and prime ideal and investigate some basic properties of these concepts. Secondly, the notion of the topology spectrum of a commutative KU-algebra is studied and several properties of this topology are provided. Also, we study the continuous map of this topological space.