The study aimed at identifying the mental capacity of the research sample and classifying them for the purposes of the study, preparing the scale of cognitive control of the subject of teaching methods of sports education, preparing educational units by establishing the question network for the subject of the teaching methods of sports education, and adopting the experimental method by experimental design workers (2×2) for the two groups The limits of the research community are represented by third-stage students of the Department of Physical Education and Sports Science in the morning study of the College of Knowledge, the Community University, which continues in the regular working hours of the year (2019-2020) adult Their number

The study aims to examine the emotional innovation, constructive thinking, foresight, and meditation among university students. Besides, attempts to explore the relationship between emotional innovation and constructive thinking, the relationship between emotional innovation and foresight, and meditation, the relationship between constructive thinking and foresight, and meditation, finally, the relationship among emotional innovation, constructive thinking, foresight, and meditation of university students regarding the variables of gender and major. A total of (400) students were selected as a sample for the study. The results revealed that university students have a high level of emotional innovation that induce them to take positive ro

The aim of the research is to indicate the degree of arrangement of the tax branches discussed and the level of efficiency of their performance according to the dimensions approved in the tax diagnostic tool (TADAT). The checklist has been approved as a main tool in collecting data and information from the tax branches of the General Authority for Taxes and the number (8) branches represented by (Karrada , Karakh Center, Al-Rusafa, New Baghdad, Al-Dora, Karakh Al-Tafim, Al-Kadhimiya, Al-Bayaa),  The statistical program (spss) was used to calculate the weighted arithmetic media, and we reached the research to a number of conclusions, the most important of which were: - Each of the subsections (Karkh Al-Ahram and Karrada) achieved an

Most countries in the world particularly developing countries, including Iraq,  facing  extremely dangerous problem with social and political dimensions, which is the emergence of the food crisis  problem ,the decrease in domestic food production in Iraq isn't meet the needs of its population food, due to the fact that the agricultural sector suffers from multiple natural ,economic  and human   problems .It is still below the level required to meet the needs of the population  of  food ,since food  at the forefront of priorities needed by the human . This represents indispensable  basic  necessity , so the responsibility of its availability permanently  in appropriate&nb

The housing sector in Iraq has suffered from multiple problems, the most prominent of which is the failure of the housing market to achieve housing production that faces population increases and a high number of households.

The research aims to foresight the future of the housing sector,  and to identify the expectations of experts in the development of the housing sector and housing production, in order to overcome the obstacles and problems.

Foresight does not mean forecasting about future events, but rather it is a process and skill aimed at familiarity with providing sufficient knowledge to achieve the desired future goals, Accordingly, adopting a method of future foresight will reduce error,  surprise and s

Abstract:

                The research aims to achieve the basis of tax justice by making a comparison between the tax accounting process according to the application of the International Financial Reporting Standard IFRS15 and the tax accounting procedures currently used in the General Authority for Taxes to determine the annual and total tax differences, to give credibility and enhance transparency in the reports and financial statements of companies Long-term contracts when prepared in accordance with the requirements of applying the international standard IFRS15 “Revenue from Contracts with Customers”, which increases the possibility of relying on them when calculating taxes. Thus, the resea

The skill scale in most of sport activity monitoring a lot of dynamic behaviours conducted with playing situations that help the excerpt's in sport field to evaluate and put right solutions ,soccer one of games that studies in third stage in college and take skills ,dribbling , passing, shooting these skills helps to execute the plans in game ,the researchers notice that there is no test measure the skills of the game in the beginning of the first semester especially in the method of soccer in physical education college and the problem of the research were by answering the question that is there test connect between one or more that one of skill to measure the ability of students to execute the plans in soccer and the conclusion was the bui

This research aims to study the mechanism of application of international specification requirements (ISO 9001: 2015) at the Iraqi Center- Korean Vocational Training return to vocational training department at the Ministry of Labour and Social Affairs for the purpose of preparing and creating the center to get a certificate of conformity with the requirements of the standard (ISO 9001: 2015) that would elevate the level of performance and services provided in the respondent Center after it is identified and the study of the reality of the quality management system by identifying strengths and weaknesses in the system to diagnose the gap and find ways to address that gap, and adopted the researchers the case study method to conduc