The tax base is one of the bases of the technical organizing of taxes,   and that a good selection of the tax base effects the outcome of the tax and its fairness, and with the expansion of the tax range results a dangerous phenomenon called tax evasion, which became threaten the economies of countries and this phenomenon prevents the achievement of the state to its economic, political and social objectives which seeks to resolve this phenomenon and identifying all human and material potential and realize the real reasons that lie behind it.   The researcher found that tax authorities are weak in terms of it the technical material and financial abilities, the analysis of data show that then is a significant reve

The objective of the current research is to identify the effective of the suggested instructional design that based on the teaching strategy for understanding in achievement for students(girls) of mathematics in the fifth grads secondary school. To achieve the research goal, the empirical research method is depended. In this method a realistic empirical design pre-test of two equivalent sets to determine the students’ grade is used. The following zero hypotheses is formulated “There is no statistical difference for the faction at 0.05 between the mean grad for the students of the empirical group who studied the subject using the Instructional design based on the teaching strategy for understanding and those who studied the same subje

The current research aims to know the effect of teaching using multiple intelligences theory on academic achievement for students of primary school. The sample search of pupils . The research sample was divided into two groups where the first group represented the experimental group which studied the use of multiple intelligences and the second group represented the control group which studied the use of the traditional way . The search tool consisted of achievement test. Showed search results, there are statistically significant differences(0.05) between the average scores of students who have studied according to multiple intelligences between the average scores of students who have studied in accordance with the tradition way in the p

Sports skills in some individual games require physical and motor qualities to facilitate the process of skill performance and also require the instructor or trainer to use more than one strategy, method and way to bring the performance to the level of mastery and avoid injury. The aim of the research is to know the effect of using special exercises using tools and their effect on teaching the skill of a front shoulder circle. The research hypothesis is that using special exercises with tools has a positive effect on teaching the skill of a front shoulder circle on the rings apparatus. Research method: - The researchers used the experimental method by designing two equal groups, the control and the experimental, to suit the research

يواجه الكثير من الافراد مشكلات في التكيف، خاصة الطلبة الذين ينتقلون من المرحلة الدراسية الثانوية الى المرحلة الجامعية، حيث يرافق هذه البيئة الثقافية الاجتماعية العديد من الضغوط والمواقف التي تحتم على الطالب الوصول الى تكيف مثالي.

ان التعليم الجامعي يوفر مجالات عديدة للتخصص تعمل على تحقيق طموحات الشباب التي تناسب قدراتهم وميولهم واهتماماتهم، وهو بذلك يمثل نوعية من التعليم تختلف عن النم

The problem of the current research addressed the close link between the psychological stress and social isolation as behavior and experience, as well as, the stress of the displaced pupils by the sense of alienation and isolation from the society to which they had moved. It reflects a sense of mystery to the displaced pupils about their lives in the present and future. Therefore, the current research aims to identify the psychological presence and the level of social isolation among secondary school displaced pupils and identify whether there were statistically significant differences in the variables between the displaced pupils (males-females). Moreover, it attempts to identify the relationship between psychological stress and social

The current research aimed to explore the practicing of cyber bullying among college students as well as the differences of practicing cyber bullying among university students based on gender variable. The finding revealed that there was a high prevalence rate for cyber bullying among research sample who was students from Baghdad University. It assured clearly that this group participated in cyber bullying effectively, due to the biological and psychological factors which make them super sensitive toward the social and economic problems. Moreover, the results showed that there were significant differences between male and female in practicing cyber bullying. The study proved that women use cyber bulling more than men.  

Due to the numerous motor and performance skills required of female students in futsal refereeing during college lessons, along with the constant need to reposition themselves and move within the playing field, continuous monitoring and repetition are essential to minimize potential errors during performance. These errors may arise from failing to assume the correct position or delays in signalling officiating gestures. Addressing this issue necessitated the implementation of an electronic program and supplementary tools—such as electronic games, scientific posters illustrating officiating signals, and other instructional aids—since these serve as guiding tools that direct individuals toward correct performance by distinguishing

Abstract

The aim of the research is to identify the cognitive curiosity of students of religious schools in the al-Anbar Governorate. The sample consisted of (346) students from the secondary stage in religious schools affiliated with the Department of Religious Education and Islamic Studies. The sample included (232) males, (114) females, and (225) represented the intermediate stage, (121) represented the preparatory stage in religious schools. The researcher developed a scale of perceptual curiosity comprising (30) items with three alternatives (always applicable to me, rarely applicable to me, not applicable to me). The results showed that religious school students have a perceptive curiosity; there are no sta