This research aims primarily to highlight personal tax exemptions A comparative study with some Arab and European regulations. And by conducting both theoretical comparative analyses. Most important findings of the study is the need to grant personal and family exemptions that differ according to the civil status of the taxpayer (single or married). In other words, the exemption increases as the number of family members depend on its social sense. Also taking into account some incomes that require a certain effort and looking at the tax rates, it is unreasonable for wages to be subject to the same rates applied to commercial profits.      

The study aims to identify the psychological, social, and academic problems that encounter students at the college of education. To this end, the researcher utilized the descriptive approach, where a questionnaire was used as a tool to collect the study data. The findings of study revealed that the main academic problems are inability to understand what the students read, lack of concentration over the process of studying. The Difficulty of preparation for test. Lack of ability to memorize quickly. As for the prominent social problems: the excessive usage of social media that drove students away from their main tasks, the Lack of participation in social activities, the scarcity the religious information. The psychological problems includ

The research aims at identifying the level of imaginative thinking skills in mathematics among fourth scientific grade students.For this purpose, the researcher adopted the descriptive (survey) approach, as an imaginative thinking test was built and applied to the research sample that consists of (301) students from fourth scientific grade students who are distributed to secondary and Preparatory schools,they are Al-Furat Preparatory, Al-Hindiya Preparatory school and Al-Rajiba Preparatory school , who are affiliated to the Al-Hindiya Education Department of the General Directorate in the Holy Karbala Governorate for the academic year (2021-2022). The imaginative thinking test consisted of (36) items of four alternatives multiple-choice obj

The present study aims to explore the effectiveness of a proposed study unit based on the funds of knowledge theory in developing the attitudes towards cultural identity and the proposed study unit. In order to achieve the goal of the study, the two researchers followed the quasi-experimental approach, where the study sample consisted of (28) female students of the fifth-grade at Al-Jeelah Basic Education School, Al-Dakhiliyah Governorate in the Sultanate of Oman. The data were collected by two scales: the first is a scale of attitudes towards cultural identity consisting of (26) items. The second was a scale of attitudes towards the proposed study unit, which consisted of (24) items. The results of the study revealed that the effect of

In a quick reading of the character of Camille Ben Ziad al-Nekha al-Kufi al-Taabi, one of the most sincere companions of Imam Ali (peace be upon him), he enjoyed great status and status because he was one of the people of his people who lived alongside Imam Ali (peace be upon him) since his tribe migrated from Yemen to Kufa To this end, he became loyal during the reign of Imam Ali (peace be upon him), who is also a member of the delegation coming from Kufa to protest against the actions of the Wali of Kufa during the reign of Caliph Uthman ibn Affan. After the death of Caliph Uthman bin Affan, (Peace and blessings of Allaah be upon him) (Duaa kamil), one of the most famous and important supplications in Islamic history, and each one of u

    This work has been accomplished through a dense field work on the Sawa Lake. The aim of this work is to highlight on characteristics that are consistent with outstanding universal values to be a new Iraqi site belongs to the World Natural Heritage. This study sorted many unique characteristics might ensure that Sawa Lake as a world natural heritage sites. This study shows that the lake had met four natural criteria of the outstanding universal values: (1) the seventh criterion which states to contain superlative natural phenomena or areas of exceptional natural beauty and aesthetic importance. (2) The eighth criterion which stated to be outstanding example representing major stages of earth's history, including the rec

YouTube is not just a platform that individuals share, upload, comment on videos; teachers and educators can utilize it to the best maximum so that students can have benefits. This study aims at investigating how active and influential YouTube can be in the educational process and how it is beneficial for language teachers to enhance the skills of students. The study demonstrates different theoretical frameworks that tackle the employment of technology to enhance the learning/teaching process. It relies on the strategies of Berk (2009) for using multimedia media, video clips in particular to develop the abilities of teachers for using technology in classrooms. To achieve the objective of the study, the researchers develop a questionnair

The current study aims to identify the introspective awareness of the study sample, as well as to identify the introspective awareness of the study sample in terms of gender. The researcher adopted the viewpoint of Mehling (2002) as a theoretical framework for Introspective awareness. A sample of (239) male students and (331) female students were chosen randomly from two universities (Baghdad University and Al- Mustansiriyah University). To achieve the objectives of the research, the researcher adopted a vulgar scale (Mehling, 2012), which in its final form consisted of (32) items distributed into eight domains. As for the reliability coefficient of the scale, it reached (0.896) in the Cronbach alpha equation. The study revealed that the

The research aims at constructing a Scale of Kindness phenomenon among university female students and elicit criteria to it, It also recognizes the differences in kindness levels among female students according to variables (specialization, academic grade, social status, and the age). The sample consists of 534 female students who were selected randomly. The two researchers rely on experience and the results of questionnaire, The questionnaire is given to 130 female university students from different colleges as well as their acquaintance with literary works witch dealt with kindness , The scale consists of 39 items , It has psychometric characteristics (Validity and Reliability) . The criterion (Z) is extracted from it and throu

Results: The results summarized two goals, the first goal stipulates (to identify the degree of cyberbullying among academically outstanding students in the middle school stage). To achieve this goal, the researchers applied the research tool (electronic bullying scale) and then extracted the arithmetic mean for the sample of the current research, which amounted to (6.28) with a standard deviation of (4.03). Then the researchers applied the t-test for one sample to identify the significance of the differences between the means. The arithmetic mean for the sample and the hypothetical (theoretical) mean, which amounted to (11.5) degrees, and after applying the T-test for one sample, it was found that the calculated T-value, which amounted to