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

This study was conducted for the purpose of exploring the relationship between positive thinking and academic achievement in art history. And it relates to the student’s personality, intelligence, abilities and economic and social level. The sample of the study consisted of (40) male and female students from the first stage students - Department of Art Education in the Faculty of Fine Arts / Morning Study, A positive thinking questionnaire was applied to them, and the study found that there is no positive relationship between positive thinking and academic achievement in art history.   

Moisture damage is a primary mode of distress occurring in hot mix asphalt (HMA) pavements in Iraq. Because of the loss of bond, or stripping, caused by the presence of moisture between the asphalt and aggregate, which is a problem in some areas and can be severe in some cases, it is requires to evaluate the design asphalt mixture to moisture susceptibility. Many factors such as aggregate characteristics, asphalt characteristics, environment, traffic, construction practices and drainage can contribute to stripping. Asphalt concrete mixes were prepared at their optimum asphalt content by superpave system and then tested to evaluate their engineering properties, which include tensile strength, resilient modulus, and perman

The research seeks to identify the factors affecting the monopoly and the possibility of measuring the phenomenon of economic ( monopolistic profit) accounted for and that the importance of research topic arising from the transformation of the majority of developing countries to the market economy, which represents the image of the capitalist economy, which is a monopoly, a stages that economy in its various forms, whether Market Worldwide sales monopoly or monopoly, which generates absolute monopolistic profits, which more or less affect on the overall economy of those countries than they should study the phenomenon of monopoly and its impact on the economies of those countries that still love to find her site reinforces its pos

The study aims to identify the cognitive bias and the level of emotional thinking among university students, besides, identifying the significant differences between male and female students regarding those two variables, and determine if there is a correlation between cognitive bias and emotional thinking. To this end, two scales were adopted to collect needed data: cognitive bias scale designed by (Al-any, 2015), composed of (14) items, and emotional thinking scale designed by (Abdu Allah, 2017), consisted of (27) items. These two scales were administered to (140) students composed the study sample. They were chosen from four different colleges at Al-mustansiriyah University for the academic year (2017-1018). The findings revealed that

Linguistic research according to modern curricula:
   It is one of the important matters that occupy the ideas of those concerned with linguistic studies, whether Arabic or otherwise. Recent years have witnessed the advancement of this methodological approach, and books and studies in Arabic have been written on important, multifaceted issues, of grammatical and linguistic origins, and their balance with new developments and ideas attracted mostly from Western studies.
    The comparative approach - as they call it - is one of the modern approaches that is based on balancing a language with other sisters belonging to its family, to reach similarities and differences between them, and to know the c

 The study aims to identify the relationship between Dogmatism and the behavioral problems among preparatory school students. To do this, the researcher adopted Rokeach’s scale of dogmatism, which was modified to be more appropriate of the Iraqi context. A sample of (300) students was chosen randomly to collect the needed data for the current study. To process the data, the researcher employed T-test, Pearson correlation coefficient, and Weighted Mean. The finding revealed that the study sample experience too many behavioral problems, as well as there is a positive strong relationship between Dogmatism and behavioral problems. To conclude, the researcher recommended holding counseling sessions targeting school students to mitigate

New designs of solar using ray tracing program, have been presented for improved the performance and the out put power of the silicon solar cell, as well as reducing the cost of system working by solar energy. Two dimensional solar concentrator (Fresnel lenses) and three dimensional concentrators (parabola dish and cassegrain) were used as concentrator for photovoltaic applications (CPV). The results show that the performance efficiency and out power for crystalline silicon solar cells are improved.

The aesthetic contents of data visualization is one of the contemporary areas through which data scientists and designers have been able to link data to humans, and even after reaching successful attempts to model data visualization, it wasn't clear how that reveals how it contributed to choosing the aesthetic content as an input to humanize these models, so the goal of the current research is to use The analytical descriptive approach aims to identify the aesthetic contents in data visualization, which the researchers interpreted through pragmatic philosophy and Kantian philosophy, and analyze a sample of data visualization models to reveal the aesthetic entrances in them to explain how to humanize them. The two researchers reached seve