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.
2,2'-(1-(3,4-bis(carboxydichloromethoxy)-5-oxo-2,5-dihydrofuran-2-yl)ethane-1,2-diyl)bis(oxy)bis(2,2-dichloroacetic acid) a derivative of L-ascorbic acid was prepared by reaction of L-ascorbic acid with trichloroacetic acid (1:4) ratio, in the presence of potassium hydroxide. A series of new metal complexes of this ligand were prepared by a reaction with the chlorides of Cd(II), Co(II), Ni(II), Cu(II) and Zn(II). The new ligand and its complexes were identified by C.H.N., IR, UV-visible spectra, Thermogravimetric analysis (TGA), as well as 1H, 13C-NMR and Mass spectra for ligand L. The complexes were also identified by molar conductance, atomic absorption, magnetic susceptibility and X-ray diffraction for Cu (II) complex. FT-IR spectra
... Show MoreThe aim of this work is to learn the relationship of the stability of (β) emitter isobars with their shape for some isobaric elements with even mass number (A=152 - 162). To reach this goal firstly the most stable isobar have been determined by plotting mass parabola (plotting the binding energy (B.E) as a function of the atomic number (Z)) for each isobaric family. Then three-dimensional representation graphics for each nucleus in these isobaric families have been plotted to illustrate the deformation in the shape of a nucleus. These three-dimensional representation graphics prepared by calculating the values of semi-axis minor (a), major (b) and (c) ellipsoid axis’s. Our results show that the shape of nuclides which is represented the
... Show MoreThis research aims to present a proposed model for disclosure and documentation when performing the audit according to the joint audit method by using the questions and principles of the collective intelligence system, which leads to improving and enhancing the efficiency of the joint audit, and thus enhancing the confidence of the parties concerned in the outputs of the audit process. As the research problem can be formulated through the following question: “Does the proposed model for disclosure of the role of the collective intelligence system contribute to improving joint auditing?”
The proposed model is designed for the disclosure of joint auditing and the role
... Show MoreThank God also taught us that thanks . thank meets the blessings and rewards mazidk glory we have no knowledge except what you have taught you Alim hakim , not counted praise you as yourself praised and pray and to recognize the envoy mercy to the worlds , prophet Mohammed and his family and companions and guided to the day of judgment .
But after :
Aware of the interpretation of the most important science needed by Muslims because God Almighty sent down the Quraan to be a way of the life for Muslims is subject to a healing for what is in the breasts and it slaham and flaham and has spared the nation from crisisThe stats of the monks , like other verses talking about Christians and Jews and what they have invented in the religion o
It is no secret that the prophets speech is of great importance, as the second source of Islamic legislation after the Holy Quran, and as such we must reserve and verify the authenticity of the novel and the narrators seizure, and all the conditions laid down by the scholars.
The subject of our research here concerns part of this verification, which is the unknown, the subject of the unknown hadith is considered a matter of great interest by the modernists because it relates to the validity of the novel and the narrators, and the methods of the modernists varied in terms of the reasons for this weakness, the fool never entertained them by the reckless narrative.
I chose the subject of my research the types of Mahjail and
... Show MoreThis paper aims to explain the effect of workplace respect on employee performance at Abu Ghraib Dairy Factory (AGDF). For achieving the research aim, the analytical and descriptive approach was chosen using a questionnaire tool for collecting data. It covers 22 items; ten of them for the workplace respect variable and twelve items for the employee performance variable. The research population involved human resources who work at AGDF in Baghdad within two administrative levels (top and middle). We conducted a purposive stratified sample approach. It was distributed 70 questionnaire forms, and 65 forms were received. However, six of them had missing data and did not include in the final data analysis. The main results are t
... Show MoreAbstract:
Under the state scenario, fiscal policy will not be able to use the oil surpluses optimally and economically and society, as long as these surpluses are not directed by public expenditure towards new productive investments and by following the path of fiscal policy after one year 2003 and until 2013 we note that it is based on the method of spending (excessive) consumption, and did not take any action towards the budget deficit planned at the beginning of the fiscal year, and the actual surplus at the end of the fiscal year, which represents the highest expenditure in the budget, Salaries and wages of workers in various government agencies with the expansion of spending on the security side.&n
... Show MoreIn this study, pebble bed as an absorber and storage material was placed in a south facing, flat plate air-type solar collector at fixed tilt angle of (45°). The effect of this material and differ- ent parameters on collector efficiency has been investigated experimentally and
theoretically. Two operation modes were employed to study the performance of the solar air heater. An inte- grated mode of continuous operation of the system during the period of (11:00 am – 3:00 pm) and non-integrated mode in which the system stored the solar energy through the day then used the stored energy during the period of (3:00 pm – 8:00 pm). The results of parametric study in case of continuous operating showed that the maximum average temperatur