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.
The present paper deal with the issue of the beginning of the culturally
renaissance in emirates of Arab Gulf from 1914-1945 between tow world war
has been attracting the attention of academic about the developments in many
fields in the Arab Gulf at this time.
The paper is divided into five sections. First section, deals with the
geographic importance for the Arab Gulf region. Second section, the economic
situations in the region before and after oil. The third section, talk for social
situations, like population, tribe and tribes in society, and immigration. The
fourth section, deals with the factors of rise the culture and political in the Arab
Gulf before discovery of oil period. The five section, the cultu
The current paper examines the Arab EFL teacher view on the application of AI-based chatbots as a method of aiding writing instruction. It explores pedagogy, didactic difficulties and ethics. The overall aim is to clarify the perception that teachers have of AI chatbots as a useful tool in the writing process and to find out to what degree these perceptions are reflected in instructional decision-making and classroom behaviors. A quantitative study was conducted using a structured questionnaire that was given to forty Arab EFL teachers, using a sequential explanatory mixed-method design. To elaborate and contextualize the survey results, qualitative enquiry was implemented through semi-structured interviews with twelve teachers. Fin
... Show MoreThe purpose of this study is to investigate the effect of credit risk indicators on the Arab Gulf countries' banks Profitability over the period of 2015 to 2017. The banking credit risk was calculated using non-performing loans ratio affecting banks profitability indicators like net income and by using fixed effect and random effect model analyses, the study found that increasing in non-performing loans ratio will decrease the net income in gulf banks, the study also found that personal loans represent the largest share of loans granted in gulf banks. Also, the study recommends the importance of developing the capabilities of credit departments in commercial banks in dealing with bad loans, and studying the financial statem
... Show MoreThe current paper examines the Arab EFL teacher view on the application of AI-based chatbots as a method of aiding writing instruction. It explores pedagogy, didactic difficulties and ethics. The overall aim is to clarify the perception that teachers have of AI chatbots as a useful tool in the writing process and to find out to what degree these perceptions are reflected in instructional decision-making and classroom behaviors. A quantitative study was conducted using a structured questionnaire that was given to forty Arab EFL teachers, using a sequential explanatory mixed-method design. To elaborate and contextualize the survey results, qualitative enquiry was implemented through semi-structured interviews with twelve teachers. Fin
... Show MoreThe innate art,is a major tributary in the art world, It is a bold achievement, has a special flavor, With self-identity, linked to the origins and roots of human ,That goes back to the past and the history and culture of peoples. This business is not limited to only aesthetic side, but is loaded with religious and magical experience, and have social functions, This creations stayed live, breathe, grow, and change with the transformation of society, these processors emerged, from local people have not been trained academically.Their Elvis came from community culture,Which are, Mesopotamian thoroughbreds.This culture that we desperately need today, in order to increase ourselves Iraqi force, In the face of the modern world, which is locke
... Show Moreليس جديداً القول بان هناك حاجة مستمرة ومتزايدة لاستخدام البيانات الاقتصادية المتسقة عن القطاعات المختلفة في الاقتصاد القومي لدعم وإسناد عملية التحليل الاقتصادي وتطوير النماذج الاقتصادية الكلية.
وتعرض مصفوفة الحسابات القومية Social Accounting Matrix (SAM) اطاراً شاملاً من المعلومات الأساسية لهذا النوع من النماذج والتحليل. فهي تتضمن كلا من المستخدم- المنتج
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The traditional method adopted in the preparation of the general budget in Iraq is not consistent with developments in the size specification response and spending and the associated weakness in the size of the amounts earmarked for investment projects which could adversely affect future generations and not to enable them to continue the development, which requires talking to estimate the adoption of style public expenditure in the state budget and reduce waste and extravagant where and invest public revenues of the state in investment projects and preservation of the environment and natural resources in order to ensure the benefit of future generations system, according to the system serves to achieve the overwhelming majority of member
... Show MoreAbstract:
This research aims to compare Bayesian Method and Full Maximum Likelihood to estimate hierarchical Poisson regression model.
The comparison was done by simulation using different sample sizes (n = 30, 60, 120) and different Frequencies (r = 1000, 5000) for the experiments as was the adoption of the Mean Square Error to compare the preference estimation methods and then choose the best way to appreciate model and concluded that hierarchical Poisson regression model that has been appreciated Full Maximum Likelihood Full Maximum Likelihood with sample size (n = 30) is the best to represent the maternal mortality data after it has been reliance value param
... Show MoreThe subject of the information technology system ( ITS ) of the important issues And contemporary thought in management, and various types of organizations seeking to apply and try to
... Show MoreMedicine is one of the fields where the advancement of computer science is making significant progress. Some diseases require an immediate diagnosis in order to improve patient outcomes. The usage of computers in medicine improves precision and accelerates data processing and diagnosis. In order to categorize biological images, hybrid machine learning, a combination of various deep learning approaches, was utilized, and a meta-heuristic algorithm was provided in this research. In addition, two different medical datasets were introduced, one covering the magnetic resonance imaging (MRI) of brain tumors and the other dealing with chest X-rays (CXRs) of COVID-19. These datasets were introduced to the combination network that contained deep lea
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