SummaryThe most important obstacles facing girls’ clubs in IraqLamia Hassan Al-Diwan - Fatima Abdel Maleh - Nahida Hamed Thank youResearch SummaryIn the introduction and the importance of the research: We talked about women entering endurance events and relying on the principle of more training will achieve better results in the future. Based on the concepts that call for the equality of men with women in all aspects of sporting and competitive activity and as a result of the decline in women’s participation in sports clubs that include men, we came to The idea of establishing clubs for Iraqi girls in 1992, with a club in every governorate, and the Iraqi National Olympic Committee adopted this idea, the goal of which is to develop women’s sports in all governorates. In the same year, the clubs (Najaf Girl, Kar Balaa Girl, Mosul Girl, and Ibhar Girl) were founded. Along with these clubs, an office affiliated with the Olympic Committee called the Women’s Sports Office was established. This office succeeded in holding special tournaments for women in basketball, volleyball, and handball. This office also continued to communicate with the rest of the governorates to establish clubs in other governorates, according to their establishment (Al-Tamim - Diyala - Basra - Wasit - Mays - Al-Muthanna). It succeeded in bringing the number of clubs to ten clubs in 1996 for Iraqi girls.After this success in increasing the number of clubs, the diversity of their activities, and their need for self-financing, the Iraqi National Olympic Committee approved the establishment of the Iraqi Women’s Sports Federation on 2/22/2000, at the suggestion of the Sports Council, and the Federation continued to work until the number of girls’ clubs became three until 8/1/2002. Ten clubs after the establishment of the (Al-Qadisiyah - Dhi Qar - Babil) clubs, I find it necessary to mention that these clubs were participating in the federation’s women’s tournaments, which were in (basketball - handball - volleyball - badminton - swimming - table tennis - Arena and field - chess - and women's football, the last tournament organized by Basra in which five clubs participated).Although the experience of establishing clubs has reaped its fruits and the number of female athletes who prefer to work with women in private clubs has increased, the field of work has presented many obstacles in work, training and planning, and this has affected its level compared to the international level. In order for women’s sports to develop, we must be liberated from the Iraqi determinants that This makes her participation in sporting activities a departure from social traditions. Our research is important because it will solve the reality of the clubs and will answer the factors affecting the training process, methods of developing it, and ways to advance it in the service of the women’s sports movement in our beloved Iraq.1-2 Research problem:The Women's Federation, which includes girls' clubs, participated in the Solidarity Council Championship for Muslim Women's Sports with a large delegation numbering fifty-four participants, although its results were modest. In this tournament, Iraq ranked fifth out of a total of twenty-two participating countries. Because the researchers who worked in the Basra Girls Club as administrators and players and accompanied the teams to the tournaments in which those clubs participated felt the problem of research and improved the obstacles in the work of those clubs. The problem lies in the emergence of several obstacles facing the Iraqi Girls Clubs, and we will reveal their reasons in a constructive, scientific manner and find the best formulas in work, planning, and training. Service to the women's sports movement in Iraq.1-3 Research objectives:1- Identifying the most important obstacles facing girls’ clubs in Iraq. 2- Finding the best ways to address these obstacles. 1-4 Research hypothesis:1- A hampering presence facing girls’ clubs in Iraq.Human domain: The administrative staff of girls’ clubs in Iraq. Temporal domain: The period from 2/15/2002.2-2 Recommendations from the Lausanne Conference regarding women’s sports:Although women have creative and mental abilities, and even their beauty, which distinguishes them from men in many cases, and they are half of society, women still feel bitterness over the social and political laws that men radiate, and even though this situation has changed in advanced societies in favor of women somewhat. However, it is still clearly visible in daily life in developing countries, even though women hold political responsibilities and hold prime ministership in Pakistan, Turkey, Bangladesh, Sri Lanka, and the Dominicans. However, the 1996 conference in Lausanne, Switzerland, included 220 participants representing (96) countries. The conference was sponsored by Samran, President of the International Olympic Committee, and it came up with several recommendations, which are:1- Calling on the International Olympic Committee, sports federations, national Olympic committees, and sports federations to take into account the issue of women’s equality with men in their policies and programs, with the need to give women a greater role to contribute to all aspects of sports activity.2- Giving women opportunities to practice sports as players, coaches, or decision-makers in administrative aspects, provided that their percentage is not less than 110% of men.3-This formula applies first to international and national sports federations and to national Olympic committees.4- Giving priority to programs to qualify and prepare women as coaches, administrators or editors in the sports press, which are funded and supervised by the Olympic Solidarity Council of the International Olympic Committee.5- The need for the International Olympic Committee to issue specific laws and instructions regarding the necessity of equitable distribution of sports and field incentives between advanced and junior men and women.6- Holding qualification and training courses for women’s cadres in training, management, and media work annually at the continental level.7- The International Olympic Committee must take into account, when selecting the cities that will host the Olympic Games, the need to provide for the special needs of women athletes.8- The International Olympic Committee encourages the conduct of scientific and statistical research and studies on all aspects related to the issue of women and sports.9- Appealing to international sports federations to establish laws and instructions that facilitate women’s participation in the competitions of these federations.10- Requesting the International Olympic Committee to encourage governmental and non-governmental organizations, research centers and universities to conduct studies and research centered on sports and women.11- Governments with advanced financial capabilities assist developing countries in providing infrastructure and facilities for practicing sports and physical activity in general and for women in particular.12- Emphasizing the role of the family in contributing to instilling the concept of practicing sports and physical activity in sons and daughters, while giving more opportunities to girls due to the presence of some social determinants, especially in some countries.13- Recommendations to support the work of women and sports in the Olympic Committee by providing media materials and financial support.14- Considering the year 2000 as an Olympic year for women (2:9).3-1 Research methodology: The researchers used the survey method due to its suitability and the nature of the problem.3-2 Research Sample The research sample was chosen from the (10) heads of girls’ clubs (Basra - Mays - Muthanna - Wasit - Kar Bala - Najaf - Diyala - Al-Ibhar - Tamim - Mosul).3-3 astimarat aliastibyani:eamilat albahithat bitasmim aistimarat tahtawi ealaa (25) faqrat tadamanat jawanib eadidatan wabaed eardiha ealaa alkhubara' walmutakhasisin fi majal altarbiat alriyadiat watama taediluha bihadhaf wa'iidafat wasiaghat baed alfaqarat fa'asbahat alaistimarat tahtawi ealaa (21) faqra3-5 altajribat alrayiysiat :tama tawzie alaistimarat ealaa 'iidariaat 'andiat alfataat fi aleiraq khilal alfatrat min 1 / 3 / 2002 walighayat 15 / 5 / 2002 wabaed al'iijabat ealayha tama jameuha watafrigh al'iijabat fi jadwal kama hu muadih fi albab alraabie aitakhadhat tilk al'andiat ghuraf saghiratan kamaqarin 'iidariin laha dimn mithliaat allajnat al'uwlimbiat altaabieat lilmuhafazat , 'iidafatan 'iilaa dhalik najid 'ana kula nadi fataat albasrat walmawsil w dyalaa aitukhidhat min allaaeib wasahat wakuliyaat altarbiat alriyadiat fi almuhafazat kamaqarin litadrib firaqiha alriyadiat , 'amaa baqiat al'andiat aitukhidhat min sahat almadaris alqaribat minha maqarun litadrib firaqiha .aliastintajat 1- tushir 'iilaa 'ana 'andiat alfataat la tamtalik 'aya masadir tamwil dhatiin wataetamid fi sadi nafaqat safar firaqiha wataghtiat nashatatiha ealaa almithliaat altaabieat laha wahadha ma yushakil ebyaan 'idafyaan ealaa almithliat waeadam aistiqlaliat maliat 'andiat alfataa . fdlaan ean 'ana baed rayiysat 'andiat alfataa . eamiluu ealaa jame tabarueat wadaem min baed dawayir wamuasasat wamunazamat hukumiat wa'ahliat lisadin wataghtiat nashatat alnaadi2- fi jamie 'andiat alfataat mudaribat mukhtasaat fi al'aleab alriyadiat waighlabahuna min hamlat shahadat bakaluryus wamajistir wadukturah fi altarbiat alriyadiat wayamtalakn shahadat tadribiatan muetaraf biha wabialraghm min dhalik la tujad 'ayu mukhasasat 'aw rawatib shahriat lilmudaribat 'aw allaaeibat waeudwat alhayyat al'iidariat ma eada nadi fataat almawsil wanadi fataat dyala 'iidh tataqadaa eudwuh alhayyat al'iidariat wallaaeibat walmudarabat mukhasasat shahriatan qadruha (5000) dinar faqad , 'umaa nadi fataat albasrat faqad aistalam nisf almablagh walimuda (4) 'ashhur faqad min muhafazat albasrat kadaem lilnaadi . 3- tushir 'iilaa 'ana jamie 'andiat alfataat la tamtalik tajhizat riadiatan 'aw qad tamtalik walakin lifaeaaliat wahidat wayatimu tanaquluha min fariq 'iilaa fariq 'ukhar walimudat mawsimayn 'aw 'akthara. 'amaa fi alfatrat al'akhirat tama tawzie tajhizat riadia ('ahdhiat watajhizat sahat wamaydani) min qibal mumathilih allajnat al'uwlimbiat alwataniat aleiraqiat walikafat al'andia .4- watushir alfaqra (10) 'ana jamie 'andiat alfataat la tamtalik sayaaratan linaql allaaeibat min mahali suknahum 'iilaa makan altadrib wabialeaks wahadha ma yuathir slbyaan ealaa aistimrariat altadrib waitminan al'ahl fi khuruj waeawdat banatihim bi'aman .Lamyaa Hasan AldewanUniversity of Basra - College of Education and Sports Sciences[email protected]://orcid.org/[email protected]://orcid.org/0000-0003-1709-6363
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
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