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.      

    Research aimed to:1- Be acquainted to the two types of personality A,B with the members of the teaching staff of Anbar university 2- The level of the motivational achievement among the teaching staff  3- The level of motivational achievement  of the teaching staff  of( A,B). 4- Differences of the abstract implications of A,B type  5- The relationship between A and B and the motivational achievement.

  Research Tools: the researchers  followed  measure  A, B type of  Howard Glaser  1978,and   measure  of Achievement Motivation for Mansoorm1986.

   The Result showed: 1. A tendency of the t

  An individual is considered as a social human being and we notice this trait in all human beings through their continuos interaction and relations between them.

  Through his interaction and relationships he expresses himself and his emotions . His relationships with others are achieved through social acceptance and this social acceptance plays an important role in developing his personality . Need for love is an essential part in the psychological formation and when this need for love is well satisfied, this will lead to forma healthy and good personality (not histrionic ) , and without love, satis faction an individual will face many difficulties in his growth . Thus, histr

The current research seeks to identify mono-multi Vision and its relation to the psychological rebellion and personality traits of university students. To achieve this aim, the researcher has followed all the procedures of the descriptive correlational approach, as it is the closest approach to the objectives of the current research. The researcher has determined his research community for Baghdad University students for the academic year 2019-2020. As for the research sample, it was chosen by the random stratified method with a sample of (500) male and female students. In order to collect data from the research sample, the researcher adopted a mono-multi-dimensional scale

(Othman, 2007), the researcher designed a psychological r

During the educational practices in the Spanish department at the Faculty of Languages ​​, University of Baghdad , we noticed that the personal pronouns in effect replaced by the direct and indirect characterized hardly be expressed , and the difficulty of her education.

Rationale: I chose this topic because the personal pronouns differ between the Spanish language and the Arabic language. We believe that this study may be useful not only for language teachers, but also for students, because it can contribute to a greater awareness of and correct weaknesses.

Objectives: To apply the model from which to address the problems in the use of personal pronouns Spanish , and the difference between effect of direct and indire

It is no secret to anyone that studying and investigating books of jurisprudence, despite their suffering, is a pleasure that cannot be compared to pleasure, and it has benefits and importance that cannot be limited and summed up, and it has great fruits that researchers and students of knowledge reap, as well as enriching libraries with jurisprudential material, after dusting them and taking them out to the light of libraries to be seen. Researchers and scholars, generation after generation, so that this nation can benefit from this pioneering intellectual and scientific product that was written for us by our first ancestors of working scholars who enriched human civilization with this scientific material, which has become a beacon guid

يَهدف البحث الحالي الى تعرف نمطي الشخصية (أ.ب) وكذلك اسلوبي التفكير (اللفظي – التصوري) لدى طلبة كلية الفنون الجميلة – قسم التربية الفنية .

ومن اجل تحقيق اهداف البحث والتعرف على نمطي الشخصية (أ.ب) فقد اختار الباحث (مقياس كلازر ، 1978) الذي تم استعماله في دراسة ( العاني ، 2013) والذي يتمتع بصدق وثبات جيدين ، ومقياس اسلوبي التفكير (اللفظي والتصوري) لـ(الطائي ،2018) المبني وفق نظرية التشفير الثنائي لمنظرها ( بايفيو – PIAV

The figure of personality modes determines its privileged style in the use of modern and advanced technological tools in the process of changing and developing in order to keep up with that. The proses of selection and choosing administrators in the appropriate places are the most important functions of senior management because it is easy to adopt factory buildings or establishments But this is a human world as that of machines world. So it is required to have people in the process of changing those who have a time, Knowledge, skill, ability and strong administrative personal skills, those people (leaders) should to put a clear vision for the selection and application of the change efforts and to create the necessary climate and

حسن السيد عز الدين بحر العلوم العقد الاجتماعي والسلطة الشعبية عند الإمام علي (عليه السلام )

    The aim of this research is to make a new investigation of a scientific thesis in Arabic Morphology in which an allusion occurred in relation to its real author and its title, there is alot of dropping and flaw when it was first applied due to depending on one written transcript