the appearance and increasing of the young immigration within 2015, the researcher intuition as a mother and part of the society, and the role of the psychological attitude in enabling the individual to make decision, in the light of all the above come up the need for studying this problem.
The study aims at finding out:
1. The mental strain of the study sample.
2. The differences in mental strain of the study sample according to the gender, specification, the university, the study (private, not private), and if they have immigrated friends or relatives out of the Iraq.
3. The study sample attitudes towards immigration.
4. The study sample levels of attitudes towards immigration.
5. The differences in the sample attitudes towards immigration according to the gender, specification, the university, the study "private, not private", and if they have immigrated friends or relatives out of the Iraq.
6. The relationship between the mental strain and the sample attitudes towards immigration.
The mental strain is the direct influence of the mental fatigue that depends on the individual habits in facing pressures.
The attitude towards the immigration is the extend of the preceding acceptance of the university students to immigrate the home and live out for long or short period after reaching complete conviction and insisting.
The random stratified sampling method is used to select (300) students of (9) colleges from the university of Baghdad and the college of Dijala.
For verifying the study aims the (GHQ-12) scale has been translated to measure the cognitive load and a scale of attitude towards immigration has been constructed according to Osgood method. The validity and reliability of the scales have been ensured.
After analyzing the data statistically, the results show that:
1. Decrease the mental strain of the study sample and decrease the level of anxiety, depression, and lack in trust, but there is an increase in the level of social difficulties.
2. There are no statistically significant differences in the mental strain, its dimensions and the independent variables (gender, specification, the university, the study "private, not private", and if they have immigrated friends). However, there are statistically significant differences according to the study type in the favor of not private universities.
3. There are negative attitudes towards the immigration out the Iraq.
4. Only (22%) of the sample have high attitude toward the immigration and (78%) do not show clear attitude towards the immigration.
5. There are no statistically significant differences in the study sample attitudes towards the immigration according to the independent variables.
6. There is no relationship between the mental strain and attitudes towards the immigration out the Iraq.
According to the results several suggestions and recommendations set forwards.
The research aimed to shed light on the impact of international Accounting Standard No (21) on tax obstacles represented by (tax evasion, double taxation) The financial statements of a group of banks operating in the private sector were relied upon to know the impact of the standard on tax obstacles, as well as knowing the amount of amounts, The researcher relied on the method of financial analysis of that data, which was obtained from the website of the Securities Commission, and conducted personal interviews with a number of university professors, chartered accountants, financial experts, banks, and the General Authority for Taxes to benefit from their
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Abstract :
In view of the fact that high blood pressure is one of the serious human diseases that a person can get without having to feel them, which is caused by many reasons therefore it became necessary to do research in this subject and to express these many factors by specific causes through studying it using (factor analysis).
So the researcher got to the five factors that explains only 71% of the total variation in this phenomenon is the subject of the research, where ((overweight)) and ((alcohol in abundance)) and ((smoking)) and ((lack of exercise)) are the reasons that influential the most in the incidence of this disease.
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Victorian age is known as a time of perpetual change. It is a time of new industrialization, increased urbanization and new technology. Therefore, one of the strongest undercurrents of this is the position of women. Woman at that time was viewed as “an angel in the house” especially this who belongs to the upper-middle class. She is described in such term because she spends much time in her domestic domain. Therefore, she should be passive, obedient and dependent. Despite the Victorian society contains several classes; women are defined under two labels: the angel and the demon or the whore. The angel woman can be any woman from the lower middle class to the aristocracy, while the whore refers to any working class woman. The differen
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(2)
From the responses of Imam Abi Zakaria al-Nawawi 676 AH on the grammarians in his commentary on Sahel Muslim
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