Training and retraining of teachers have become a central issue in Iraq recently especially in-service training of English teachers on the new curricula (Iraq opportunities). English teachers should be objectively evaluated and assessed.
A sample of (40) trained teachers of English is included in the study and a questionnaire is used as the main instrument of the study.
The main findings of the study were the following:
1. The trainees were serious in training on the new course (item 6) the programme helped increase their information (item 4) and motivate them towards better teaching (item 3). The aims of the programme were clear (item1). The programme helped develop their teaching skills (item 2) and was comprehensive (item 5).
2. Most of the trainees benefit from the subject of testing (item12). The programme helped most of them train on teaching methods (item7).
3. Teachers' trainers were vocational and led training sessions perfectly (items 14 and 13). They fairly used lecture formats and discussion in delivering lectures (item 15 and 16).there administration and using other combined methods were not successful (items 18 and 17).
4. Items in the table of training methods showed great shortage. (table3)
5. In the field of using training aids, whiteboard was over used (item29).
6. In table (5) duration of the course was suitable to most of the trainees (item33) but its period interfered with school timetable of the trainees (item 35). Other items showed different degrees of defect in this field.
7. In the field of evaluation. Class oral discussion was used (item 24) and a post-test at the end of the course (item 39). Other procedures of evaluation were neglected.
8. In the field of trainees needs. trainees got advantage in teaching English in the classroom (item 48) and lesson planning of different period (item 47). They were trained how to be adequate with the objective of teaching English in Iraq (item 47). They were also trained on teaching different skills (item46) and established relationship between the objectives and content of the textbooks (item 43). (Items 50, 49, 51 and 44) did not meet trainees needs' in group (A).
9. In group (B) trainees preferred printing the lectures (item 54) and discussing them in the classroom (item 53). In group (C) trainees showed that using the whiteboard was efficient (item 55). Teaching aids were not appropriate (item 56).
A conclusion and some recommendations were mentioned at the end of the research based on the findings of the study in order to improve the quality of in-service training programmes in Iraq.
The research aims to evaluate the direct deduction department’s procedures for the process of collecting income tax using the direct deduction method for state departments and the public sector in light of direct deduction tax instructions No. (1) of 2007 and Income Tax Law No. (113) of 1982 (amended) through Giving a clear idea of the reality of tax collection procedures because this type of tax is one of great importance because it contributes to the provision of financial revenues to the state to finance its expenses and direct the economy towards achieving its social, economic and political goals. The researcher makes comparisons between the procedures of the General Tax Authority in collecting the tax and what was approved b
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There is an assumption implicit but fundamental theory behind the decline by the time series used in the estimate, namely that the time series has a sleep feature Stationary or the language of Engle Gernger chains are integrated level zero, which indicated by I (0). It is well known, for example, tables of t-statistic is designed primarily to deal with the results of the regression that uses static strings. This assumption has been previously treated as an axiom the mid-seventies, where researchers are conducting studies of applied without taking into account the properties of time series used prior to the assessment, was to accept the results of these tests Bmanueh and delivery capabilities based on the applicability of the theo
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