This research Sought to Determine the Relationship and  impact  between the tax knowledge in dimensions  of the tax compliance costs (monetary costs, time costs, psychic costs) Since the sample included 81 individuals represented by the Executive directors and Financial  and Accountant working in the Joint-stock company,  A questionnaire was used as a tool for data collection and its analysis.  For the purpose of analyzing the research data the statistical package for social science, SPSS. The most important tools used in the statistical analysis are:(standard deviation, and simple linear regression, percentages,  arithmetic mean, Cronbach's alpha, F-test, T- Test). The research found a weakness attenti

Recently, Social Sustainability has gained significant value as it was considered by the late studies as a principal dimension along with the environmental and economic sustainability. And because of, on the other hand, the significant social role of the school for forming the student’s personality, this research is an appeal for rehabilitating and promoting Iraqi Schools according the issue of social sustainability.As there is no evaluation for the Iraqi Schools, the research is dedicated to this problem, aiming to carry out the stated evaluation and define the design treatments needed for the rehabilitation process. To achieve this goal, a theoretical background for the concept of social sustainability, its criteria, the school and i

The aim of current study is to analyze the content of intermediate stage biology books based on multiple intelligences. To do this, the researcher used the descriptive analytical approach. To analyze the three books of the intermediate stage, the author adopted content analysis tool and area unit. They were exposed to group of experts in methods of teaching biology, and measurement and evaluation. The findings of the study have shown a significant difference between what was expected and the observation of the multiple intelligences for the three biology books excluded the (social, musical, and kinetic intelligence), and there is no significant difference between the analysis' result of the biology books and the expectations of b

Social interaction is the platform that enables people to connect and practice language. Active listening stimulates them to understand the language they are speaking. The problem of the study highlights that less attention to listening among speaking, reading, and writing skills causes the weakness of collaborative learning. This paper contributes to characterizing the effectiveness of collaborative learning in developing learner’s listening skills. It aims to underscore the role of target language learners as members of the learning groups and of the teacher in the collaborative learning process. 130 Iraqi EFL teachers from different colleges at the University of Baghdad participated in this study. The scores in the statistical data wer

In this paper, the method of estimating the variation of Zenith Path Delay (ZPD) estimation method will be illustrate and evaluate using Real Time Kinematic Differential Global Positioning System (RTK-DGPS). The GPS provides a relative method to remotely sense atmospheric water vapor in any weather condition. The GPS signal delay in the atmosphere can be expressed as ZPD. In order to evaluate the results, four points had been chosen in the university of Baghdad campus to be rover ones, with a fixed Base point. For each rover position a 155 day of coordinates measurements was collected to overcome the results. Many models and mathematic calculations were used to extract the ZPD using the Matlab environment. The result shows that the ZPD valu

This study was conducted to examine the anatomical aspects of Carissa macrocarpa, of stem, leaf and leaf venation. The results obtaind showed that the tissue of the studied parts have important anatomical characteristics in terms of the shape of the cross-sectional of stem and vertical-sectional of leaves. The stem section appeared in circular and the midrib was crescent shape and the stomata appeared on the upper surface of the leaf only, Tetracytic in type. Druses crystals and Aleurone granules appeared on both surfaces of leaves. The venation type was Brochidodromous in which the secondary veins do not end at the edge of the leaf, and each secondary race is connected with the higher rac

Motives: The research deals with the issue of urban sprawl on agricultural lands. It is an urban problem caused by rapid urbanization and poor planning. It is considered one problem that threatens cities with environmental and health disasters. It also threatens agricultural life and the green belt surrounding cities. Changes in urban sprawl on agricultural land are associated with complex processes that lead to multiple social, economic, political, and environmental risks and thus pose a threat and an obstacle to the sustainability of cities. Aim: The research aims to study and evaluate the reality of the city of Baghdad and the extent of its ability and flexibility to withstand the disaster of urban sprawl on agricultural lands. T