The research aims to shed light on the nature of the tax gap in the income tax by the method of direct deduction and its reflection on the financial objective of the tax, and to determine the reasons for this gap in the deduction between the tax due in accordance with the laws and instructions in force and the tax actually paid. The tax gap is a real problem that cannot be ignored for what it represents loss of financial revenues due to the state.

The research problem is represented in the existence of a gap between the tax due according to direct deduction instructions and the tax actually paid according to the financial statements, and to achieve the objectives of the research and test the hypotheses, t

    Which children infected with physical growth retardation at childhood it will be the largest problems effecting the child and his parents together. So , at the period of early childhood, there must be a state of satisfactions of need because if they didn’t satisfied it will be very hard to be satisfied or replaced at another period because it will be busy with satisfaction of another need of new period, and even it will be satisfactions it still weak and didn’t be am efficient as the matter of if it be satisfied at the exact time      Looking at physical growth and its indicators as length and weight and making a comparison with world indicators at peer  age phases helps in spe

The study of the subject shows us the couflict between Somalian- Ethiopian. About Al-Oaghaden (1960-1978). This province is purely Somalian area in their language ،manners ،
traditions ،and their most population from Migrant bedouin.
In the last nineteenth century ،Ethiopia had entered to exit from plateau ،and become nearly from Red Sea and Indian Ocean.
The study shows us ،the conflict between colonization countries ،about African horn ،then fore Ethiopia entered as partner to divide the zone area ، and that division hadn’t Cares about the unity of people ،or the similar of language or religoun ،for this reason which had interference happened between broders and division about the same tribe from more Century ،

Conflict is a common but complicated phenomenon. It has been extensively researched in many domains, including philosophy, sociology, psychology, and linguistics. Using the Critical Discourse Approach, this study examines the issue of self-society conflict in The Handmaid’s Tale. The significance of this work lies in the identification and explanation of the discursive strategies that force the ideological polarization of the positively portrayed self versus the negatively portrayed other. The purpose of this study is to answer two questions: what are the discursive strategies used in The Handmaid’s Tale to create a positive or negative representation, and how are these strategies implemented? Five extracts from The Handmaid’s

The research aims to identify the social control among kindergarten department students. In order to achieve the objective of the research, a sample of (400) female students: (200) from Baghdad University / Faculty of Education for women and (200) from Mustansiriyha University / Faculty of Basic Education were chosen randomly.

   The researchers designed a tool to measure the social control of the study sample. It was exposed to group of specialists in the educational and psychological sciences, measurement and evaluation. In addition to specialists in kindergartens. Two indicators of validity were used. The Alpha-Cronbach method, Pearson correlation coefficient, and independent samples t-test were used to analyze the c

Abstract

The research aims to identify the logical intelligence of distinguished students and to identify the extent of the contribution of the fields of logical intelligence to the sensitivity of students' sensory processing in distinguished schools. The research sample consisted of (400) male and female students selected by the stratified random method with the proportional method. The scale that was prepared according to the theoretical framework and the adopted theory was applied after being subject to the psychometric properties of validity and reliability, Logical thinking (observation, interpretation, mathematical and arithmetic operations) contributed to sensory processing. The results showed that disting

The role of university in awareness of Social and Cultural Human Rights to Students
still at the beginnings . the irritable secure of Iraqi environment is the most challenges that
cease any work that may raise the human rights in university . in spite of obstacles the same
society of university like conferences and meetings that related to this subject . as well as the
luck of professional teachers.
This study raises a group of important questions, perhaps the most :
The contribution of university in educates their students of the social and cultural human
rights? What are the most challenges that facing these students? Does the university
responsible of this luck of understanding these human rights?
This Study

Individual cannot live alone due to to his need for others to facilitate His supplies for living, thus social affiliation is considered one of the most important psychological, social needs in individuals life through his willing to affiliate to others whether they were friends ,family, colleague , or even home to reach some degree of  psychological stability.

       Affiliation is a tool to search for Satiate through living with group from the same type or comply for group or to be compatible with them or even to be adherent and accept what the group agreed about of criterion.

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This study aims to know the relationship between the birth order and lifestyles among a sample of adolescent students. The sample of the study consisted of (200) students selected from the governmental schools in the Directorate of  Education of Qabatiya, in the second semester of the academic year 2020/2021. The results of the study have revealed that the most common lifestyles among the sample of the study are represented by: (the belonging) style, (the submissive) style, (the avenger) style, (the pampered) style, respectively. The study has also found that there are statistically significant differences in the lifestyles of: (the victim, the domineering, the avenger, and the harmful) which are ascribed to the gender variable. Mor

В статье рассматривается вопрос об использовании мультимедийных средств для оптимизации процесса формирования коммуникативной компетенции  в иракской аудитории с привлечением компьютерных технологий. Статья посвящена  использованию мультимедийных технологий  и  различных  приемов формирования интереса к русскому языку. Включение в процесс обучения коммуникативно-значимого, аутентичн