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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
Sat Jun 29 2019
Journal Name
Journal Of The College Of Education For Women
The Repetition in Bushra Al Bustany Poetry: A Stylistic Study
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يعد التكرار من الظواهر الاسلوبية التي اتخذت دورها في بناء النص الشعري الحديث ويقوم على جملة من الاختيارات الاسلوبية لمادة دون أخرى ولصياغة لغوية دون سواها ، مما  يكشف في النهاية عن سرّ ميل هذا النص الشعري أو ذاك لهذا النمط الاسلوبي دون غيره ، وعلى الرغم من ان التكرار يعد مسألة عامة وشائعة في العمل الأدبي ، فأن الاهتمام بهذا الجانب من المنهج الاسلوبي يأتي من جهة كونه مهيمناً له ايحاءاته ودلال

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Formulating a strategy for the Northern Oil Company(Case Study)
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                  The research aims to present a proposed strategy for the North Oil Company, and the proposed strategy took into account the surrounding environmental conditions and adopted in its formulation on the basis and scientific steps that are comprehensive and realistic, as it covered the main activities of the company (production and exploration activities, refining and refining activities, export and transport of oil, research and development activity, financial activity, information technology, human resources) and the (David) model has been adopted in the environmental analysis of the factors that have been diagnosed according to a

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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
The House of Illusions A Study in Genet's The Balcony
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The definition of "prostitute" and prostitution is a difficult one and a
question over which the legislators of many lands and nations differed. A
notable feature of prostitution is its epidemic increase at times of war,
revolution and armed commotion, on account of economic, social and
psychological factors generated by such conditions of mortal conflicts. Wars
invariably deprive young wives and lovers of their men folk, resulting in
financial , sexual and emotional frustrations . At no time is the natural
balance between the sexes more seriously disturbed than during wars, when
thousands of men are thrown into one sector of the country and hundreds of
towns and villages are left to women and children only. Lo

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Publication Date
Wed Feb 20 2019
Journal Name
Political Sciences Journal
Political finance: a study on the financing of political parties
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 Parties as active units in this process in order to work must have access to sources of funding in order to maintain their political presence in society and participate in the process of electoral competition, To win the election, bolstering the huge role that money has played in influencing the principle of equality among contestants in the elections. Those who own money will have a greater chance of winning the elections while less competitive opportunities for others who do not own the money or what they own does not give them the competitive ability to win elections. From this point of view, controlling political finance through legal regulation and institutional, media and popular monitoring has become an important requirement

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Publication Date
Tue Apr 18 2023
Journal Name
Al–bahith Al–a'alami
The Visual intertextuality of normalization with Israel in websites of oriented satellite channels: An Analytical study of Al Hurrah Channel
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The research aims to reveal the methods of visual intertextuality used in the websites of the oriented satellite channel which is Arabic-speaking when addressing normalization with Israel. It also indicates the sources and types of intertextual images, the methodological and semiotic mechanisms for analyzing the intertextuality of news images used on the website of Alhurra satellite channel for the period from 1/6 - 30/8/2022, which included (94) images. The researcher analyzed (37) images with intertextual dimensions, excluding (57) images, which did not carry connotations connected with the inputs and objectives of the research.

The research reach

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Publication Date
Wed Sep 01 2021
Journal Name
Baghdad Science Journal
Some Common Fixed Points Theorems of Four Weakly Compatible Mappings in Metric Spaces
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                 In this paper, we proved coincidence points theorems for two pairs mappings which are defined on nonempty subset   in metric spaces by using condition (1.1). As application, we established a unique common fixed points theorems for these mappings by using the concept weakly compatible (R-weakly commuting) between these mappings.

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Publication Date
Thu Jun 28 2018
Journal Name
Journal Of The College Of Education For Women
The literature of the teacher and learner is a study in the light of “Holly Quran
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Praise be to Allah, Lord of the Worlds, teach the pen, taught the human what he didn't know, Ihmad - Almighty - and thank him, and repent to him and ask forgiveness, which is the most forgiving, and bear witness that there is no god but Allah alone has no partner, gives and prevents, And I bear witness that Muhammad is  a slave to Allah  and his Messenger, who called for guidance and good speech and spoke, peace be upon him and his family and companions, and those who followed them until the Day of Judgment.

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Publication Date
Wed Jun 24 2026
Journal Name
Journal Of Baghdad College Of Dentistry
A Comparative Immunohistochemical Expression of Cyclin D1 in Keratocystic Odontogenic Tumor, Dentigerous and Radicular Cysts
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Background: Odontogenic cysts include a group of osseodestructive lesions that frequently affect the jaws. Those cysts could derive from odontogenic epithelium and occur in the tooth-bearing regions of the jaws. The aims of this study were to evaluate the immunohistochemical expression of Cyclin D1 in Keratocystic Odontogenic Tumor, Dentigerous cyst and Radicular cyst in epithelium and connective tissue capsule. Materials and Methods: In this study, thirty formalin fixed paraffin embedded tissue blocks of Odontogenic cysts and Tumor, consist of 14 Keratocystic Odontogenic Tumor, 8 dentigerous cysts and 8 radicular cysts were analyzed immunohistochemically for the presence of Cyclin D1 proteins. Results: Strong to moderate expression of Cy

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Publication Date
Sat Jan 25 2020
Journal Name
Indian Journal Of Forensic Medicine & Toxicology
A Comparative Evaluation of Gutta-Percha and Sealer Removal of Rotary Niti File Retreatment Systems
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Forty lower premolars with single root canals prepared with ProtaperNext files to size 25, and obturated with GP/sealer using lateral compaction. Teeth divided randomly into four groups (group n=10). Protaper universal retreatment kit (PUR), D-Race desobturation files (DRD), R-Endo retreatment kit (RE) and Hedstrom (H) files (control) were used to remove GP/sealer in each group. Removal effectiveness assessed by measuring the GP /sealer remnants in the roots after sectioning them into two halves. Stereomicroscope with a digital camera used to capture digital images. Images processed by ImageJ software to measure the percentage of GP/sealer remnants surface area in total, coronal, middle and apical areas of the canal. In the coronal area,

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Publication Date
Sun Jan 01 2023
Journal Name
Inorganic Chemistry Communications
Detection of nitrotyrosine (Alzheimer's agent) by B24N24 nano cluster: A comparative DFT and QTAIM insight
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A nano-sensor for nitrotyrosine (NT) molecule was found by studying the interactions of NT molecule with new B24N24 nanocages. It was calculated using density functionals in this case. The predicted adsorption mechanisms included physical and chemical adsorption with the adsorption energy of −2.76 to −4.60 and −11.28 to −15.65 kcal mol−1, respectively. The findings show that an NT molecule greatly increases the electrical conductivity of a nanocage by creating electronic noise. Moreover, NT adsorption in the most stable complexes significantly affects the Fermi level and the work function. This means the B24N24 nanocage can detect NT as a Φ–type sensor. The recovery time was determined to be 0.3 s. The sensitivity of pure BN na

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