This research seeks to try to address one of the important issues in society that prevents the state from achieving its social, economic, political and financial goals, represented by the low tax proceeds, through which it can achieve those goals. What is reflected on the tax proceeds, knowing that the General Tax Authority does not take into account the issue of analyzing the opportunity cost of corporate capital as one of the profit indicators when setting the annual controls, which leads to a decrease in the tax proceeds, and therefore the research objective will be to shed light on the importance of adopting the concept of analysis The opportunity cost by the General Tax Authority to achieve a tax proceeds commensurate with the number of those companies in Iraq and the amount of their capital, and at the same time motivating and encouraging limited companies that do not have any economic activity to search for alternative opportunities to invest their capital and turn their losses into profits.
This study aims to know the degree of importance and the availability of the enhancing specifications of the educational process, and the way its objectives are achieved. Such a step involves using educational techniques, laying the selection foundations, knowing the methods of their employment and tracking the obstacles that limit this employment in teaching Arabic to non-native speakers. To achieve these objectives, the study followed a descriptive approach, and collected the necessary data through an integrated questionnaire prepared for the purpose of describing the phenomenon or topic. This approach was adopted, as it is characterized by being comprehensive, focuses on collecting data related and necessary to the topic under study.
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هدف البحث الحالي إلى عامل البخل المعرفي الذي يعد من العوامل التي تعطل الأفراد سعي الى الادراك المتمثل بالبيئة المادية والمعرفية والعالم المحيط بهم فهو يجعل الأفراد لا يرغبون في بذل المزيد من الجهد والوقت في التفكير والتحليل مما يؤدي الي معوقات في الإدراك، فالبخل المعرفي هو اعتماد الفرد الاختصارات العقلية والاستدلالات العقلية السريعة للحفاظ على الموارد العقلية عند التعامل مع المهام التي تتطلب في المقام الا
... Show Moreتعد ضغوط التعلم من المتغيرات المهمة في العملية التعليمية، وهي من أكثر المشكلات شيوعاً بين الطلبة في الجامعات والمراحل التعليمية الأخرى، وترتكز ضغوط التعلم على فكرة شعور الطلبة بالضغط أثناء الدراسة، وشعورهم بالتعب من الدراسة، ونفورهم وخوفهم وجمودهم عن إنجاز المهام الموكلة إليهم، وكلما طالت مدة التعرض لضغوط التعلم دون محاولة مواجهة أسبابها، كلما ظهرت تغيرات أكثر في الحالة النفسية والفسيولوجية للشخص. وقد جا
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Abstract: The researcher aims to highlight the historical frames of political development in royal regime era (1921-1949) and study its transitions on social-political aspect for the various periods during this consistent era of Iraq history. As some elements played an important role in shaping this era’s features ,as well as 2hat succeed it, which mainly affected the political progression’s configuration, such as : political culture role, social and cultural foundation, state policy essence and the unofficial institutions remarkable role in influencing public awareness and concerning it's relation to the state ,the clan and religious institutions. The researcher employed Alexis de Tocqueville’s evaluation criteria and indi
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The research deals with the important and modern two subject (career path and the type of training program), and tries to find identify the extent of the impact of the requirements of a career path in determining the type of training program in the Ministry of Oil.
In order to achieve the aim of the research was the formulation of the following hypothesis: the impact of the requirements of the career path a meaningful moral influence in determining the type of training program.
The survey was adopted in the search, and sample consisted of (75) people were a factor in the Oil Ministry of People's managers and officials and staff, and used the questionnaire as an es
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The presence and absence binary is an essential part of and a motivation for the direction vision which depends on the principle that the components of the theatre performance move in contrast with each other; one is directly informative which is the presence relations and the other is structural that is identical to the absence relations. The first is material band visual that evokes the incorporeal mental absent. Hence, the present study(Presence and Absence in the Iraqi Theatre Performance :Summer's Rain Play as an Example) aims at explaining those relations and their transformations between presence and absence in the performance