This research is considered a simple attempt and effort which is it first and last target is to point at the procedures of the taxes account that aims to reduce the taxes from the persons and give free to the person who estimates the tax to practice what comes from the competent authorities to describe the person who estimates the tax and not an accountant who practice the accountant procedures which are imposed on him by the annual terms from higher administrations , So he can not evaluate   state of the person who pay the tax , and he might be dissatisfied with his job , because his role can’t  be activated from the general foundation taxes.

And so , this research includes four fields:-

Safety programmes are considered one of the means to protect workers from different accidents and injuries and also to protect all assets including machines equipment and various materials. In spite of world state interests in occupational safety, this subject didn't get the required attention by senior staff of management at most of our country construction factories and the application of safety programmes still limited and in active. In order to a achieve the goal of the study, scientific method has been pursued to obtain the necessary information related to this study through tours to related companies and their construction factories and review literature that deal with occupational safety subject and their programmes and cost, in a

This study was designed to investing the drug prescribing pattern which is the important point in the rational or irrational use of drugs among patients dispensing their prescriptions from the private pharmacies in Maysan governorate, Iraq for a period of 1 month. The data collected from prescriptions were calculated and analyzed according to the WHO prescribing guidelines. The data showed that the mean of drugs included in single prescription was 3.4, and 12% of prescribed drugs were written as generic names; moreover, the percentage of antibiotics, corticosteroids and anxiolytics were 33.3%, 11.4% and 23.8% respectively. Those results indicate the irrational use of drugs when compared with the world health organization standard values

  The role of the public sector- Investment customizations-  economic embargo -  The role of the private sector - Coexistence between the public and private sectors -   Ratio of growth

There were many ideas and opinions on the linkage between growth and economic reform  in both developed and developing countries. The relationship is, of course, existed. Therefore, this research comes to analyses it in the Iraqi economy. This study is based on a hypothesis that the economic reformation in Iraq leads to lag level of growth with the of high rates of inflation. However, the study is designed to be included five sections. It found a positive relationship between the economic reformation and slowing of economic growth, in which the specified hypothesis is not fit to the economic reality in Iraq after 2003                  &

Research Summary

This research deals with the history of the founding of one of the most prominent religious schools in Iraqi Kurdistan and its scientific and cognitive contributions that lasted for more than a century, which is the “Biyara” school, where it was a large scientific institution from which distinguished scholars graduated who served Islam and Muslims in Iraq and neighboring countries, and played an important role in teaching Mental and transport sciences and the preservation of the Arabic language in Iraqi Kurdistan. The history of the founding of this school goes back to the year 1037 AH, at the hands of its founder, Sheikh Oma

The research aims to identify the relationship between mathematical ability and academic resilience among secondary school students. The research sample consisted of (280) students of the fourth scientific grade in secondary and preparatory schools of the General Directorate of Education in Baghdad / Karkh 2. The researchers built - based on previous studies and literature - a test of mathematical ability and a measure of academic resilience. The researchers used the T-test and Pearson's correlation coefficient to compare the results. The results revealed that fourth-grade students possessed mathematical ability and academic resilience. The research proved the existence of a positive correlation between mathematical ability and academic

The study aims to identify the relationship between forgiveness and social intelligence among elementary school students. The study employed a descriptive analytical approach, whereby a total of (500) elementary school student were selected randomly regarding the variable of gender and economical status. Two scales were prepared: one to measure the forgiveness depending on Albort’s theory that consist of (20) item, and the other to measure the social intelligence according to Tony’s theory which composed of (20) item as well. The result revealed that 6^th grade students have interested level of the forgiveness and social intelligence, the girl showed significant differences according to the forgiveness variable, the sample

The study aims to identify the level of modesty and self-assertiveness among Tikrit university’s students in regard with students’ gender and major (scientific, human studies), and to identify the correlation between modesty trait and self-assertiveness of students. To this end, the researcher has designed a scale to measure modesty that consisted of four-domains (decency, avoiding of unattractive, pang of conscience, and apprehension). Moreover, the researcher adopted a scale of self-assertiveness that designed by (shawki, 1998). The sample included (600) student on first-stage at the university of Tikrit. The results revealed that students have a high level of modesty and self-assertiveness; there is a correlation between modesty t