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.      

الحمد لله رب العالمين والصلاة والسلام على سيد المرسلين أبي القاسم محمد    (صلى الله عليه وآله وسلم ) وعلى آله الأطهار الميامين ، وصحبه الأبرار المنتجبين إلى يوم الدين 0

وبعد : فإن أجلّ ما بأيدي أبناء هذه الأمة القرآن كتاب ربّها ، الناطق بمصالح دينها ودنياها ، الذي جعله الله تعالى هدىً ورحمةً للعالمين ، وأنزله على خير خلقه من عباده محمّد الصادق الأمين ، وحث المسلمين على أتباعه ، وأمرهم على ل

اسلوب الحوار في القرآن الكريم اسلوب حياة وفي حقيقة الامر يضم القرآن الكريم بين دفتيه حوارات كثير مابين الله عزوجل وخلقه وما بين الانبياء واقوامهم وما بين الانبياء والطواغيت ومابين المؤمنين والكفار وهكذا ، وبدء الخلق قام على حوار مابين  الله عزوجل وآدم وما بين آدم وابليس وما بيا الله جل وعلا والملائكة .

Songs are considered as an educational and a substantial dependable references used in teaching and learning, particularly the so - called foreign language learning that allows learners to adapt to the target language culture and to develop their language learning skills including: listening comprehension, reading comprehension, speaking and writing. Consequently, it can be said that the Francophone songs with the musical richness and resonance specifically facilities French language learning skills  for all levels of education and achieve short and long terms predetermined educational language learning goals.  

     In fact, language learning through songs method does not only include the

ABSTRACT

Impkact  of  Knowledge  sharing  on  organizational  innovation  Impriscal  study in Arabic company . 

of  Knowledge Management is  the  main  component  Knowledge  sharing  system, it mean the exchange if  Knowledge, ideas, and good  practice with  another  individual . Knowledge sharing between persons, then its values can growth .

It is vry important because it can provide us with the contention between virus peoples . the interaction among the people can pass all kind of Knowledge among them. the connection and interaction and interaction enabl

The objective of the research is to determine the nature of the strategic direction of the institution and its impact on enhancing the indicators of institutional performance. The strategic direction is the main purpose for which it was found. Therefore, it is the main engine for all activities and tasks that the institution can carry out to achieve its objectives within the environment in which it operates. The promotion of corporate performance indicators is one of the major challenges that senior management must address in order to help the organization invest its human resources in the best possible way.

The research problem was determined by means of the intentional sample, consisting of (33) members

Large – Almusseiyab soils survey project in mid Mesopotamian plain have
been chosen , because of its variation in soil series and reiteration map units, to
calculate the roundness of map units and roundness sorting values, in order to use
them as a pattern of map units shapes which help in interpret the distribution and
shapes of map units, which they were (18) soil series in (141) reiteration. Calculate
each map units roundness have been done and its value ranged between (0.09) to
(0.51), The average of roundness ranged between (0.250) for each MM1, MW5
soil series ,and (0.317) for DW45 . 99.30 % of samples were not good roundness
and with many sineuosity. The second group was a largest percentage 38.88 % with<

The different crises and financial collapses place in many companies, particularly in developed countries as a result of administrative and financial corruption return aspects of the task to the role of the company and the external auditor, both in their emphasis on honesty and fairness of financial statements and the Provisions of accounting information and on the contrary to the truth, you may have to the loss of the rights of stakeholders, particularly existing investors, and the loss of confidence of prospective investors in the accounting information contained in the financial statements of these companies, which led to a crisis of confidence and credibility in the profession of accounting and auditing where the wonder of ma

Background: The potential use of zinc oxide and other metal oxide nanoparticles in biomedical are gaining interest in the scientific and medical communities, largely due to the physical and chemical properties of these nanomaterials. The present work revealed the effect of zinc oxide nanoparticles (ZnONPs) on the total salivary peroxidase enzyme activity of human saliva in comparison to de-ionized water. Materials and methods: Forty eight unstimulated saliva samples were collected from dental students/University of Baghdad 18-22 years. Then measure the total salivary peroxidase activity first without any addition to human saliva as a control, second with dilution the saliva with de-ionized water, and third with zinc oxide nanoparticles in c