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

A Survey Study Of A Sample Of The Public Of Baghdad  Governorate

The current study aimed to identify the most prominent psychological and behavioral repercussions of the exposure of the elderly to the news of the Corona pandemic and to determine the mechanisms of their exposure. On an intended sample on both sides of (Al-Karkh and Al-Rasafa) and the simple random sample was adopted to choose the place of distribution of the questionnaire and the intentional sample.

 The research concluded several results, most TV news is still a primary source of information and that most of the sample move between stations to see more information about the pandemic and that the presentation of views confuses the elderly ،There

The social networking sites have become one of the most important promotional instruments for their characteristic of facilitation of communication and the creation of public platform for discussion and formation of new points of view. These sites were used in the political marketing process where politicians use Facebook pages to promote their ideologies and spread their programs for the purpose of an influencing public opinion.
This research deals with the way by which political products are the Iraqi parliament. We adopt the methodology for analyzing the contents of these pages during three months starting from September,12 2016 to March 1, 2017 characterized by a lot of changes and events, in particular the beginning of the war o

                The research aims to highlight the role played by the target costing technique as an administrative technique that is compatible with the rapid developments and changes in the external environment, with the information and scientific foundations it provides in the allocation of indirect costs and the accuracy in measuring the cost from the start of the project planning process up to the production process and indicating the extent of its impact on decisions Pricing in a way that contributes to the rationalization of pricing decisions in economic units in the light of intense competition and the multiplicity of alternatives.

Background: The aim of this study was to evaluate the expression of ?broblast growth factor-2 and Heparanase in oral squamous cell carcinoma, and to correlate the two studied marker with each other and with clinicopathologicalfinding including grade, stage. Methods: Sections of 30 formalin-fixed paraffin embedded blocks specimens of oral squamous cell carcinoma were immunostained to assess the expression of ?broblast growth factor-2 and Heparanse in oral squamous cell carcinoma cases. Results: The expression of fibroblast growth factor-2 and Heparanase were positive in all oral squamous cell carcinoma cases (100%). The positive expression of fibroblast growth factor-2 was significantly correlated with tumor site (p=0.016),and clinical pres

Cervical cancer is the third most common cancer in women worldwide, and it has the fourth highest mortality rate among cancers in women. The present study aimed to reveal the impact of age factor in cervical abnormalities and cancers incidence in some Iraqi married women. 150 scraping cervical cells samples were collected from the women clinically diagnosed with cervical abnormalities and cancer who were divided into two groups; the first group included the women with abnormal pap smear which revealed 13.33% of women were less than 30 years and followed by 66.66% of women whose age between 30-50 years and 20% of them were more than 50 years old. While the second group iclude the women with normal Pap smear (Healthy women) which revealed tha

In this paper, the relationship between urban growth, land use, site availability, and impacts on the general appearance of the city generated by functional characteristics of port cities were analyzed. Various data were used to identify patterns of land use change and city growth and expansion. The research aims to analyze the impact of the port on the growth of the city, study the urban growth of the city of Umm Qasr and predicting the growth trends, and to identify the most influential factors in this growth. The study dealt with the concepts of urban growth and the factors that characterize the growth of port cities and the current situation of the city. The practical part included the mechanisms used by the researcher to analyze the

Objective: Develop a deliberate thinking scale for the setting skill in volleyball for second-year female students in the College of Physical Education and Sports Sciences for Woman. Research methodology: The researchers used the experimental approach, employing a two-group approach (pre-test and post-test), to suit the nature of the research. The research community comprised (65) second-year female students from the College of Physical Education and Sports Sciences for Woman at the University of Baghdad for the academic year 2024-2025. The research sample was randomly selected, with (15) students in Section A, the experimental group, and (15) students in Section B, the control group. This group represented (46%) of the students. Th

Objective: Develop a deliberate thinking scale for the setting skill in volleyball for second-year female students in the College of Physical Education and Sports Sciences for Woman. Research methodology: The researchers used the experimental approach, employing a two-group approach (pre-test and post-test), to suit the nature of the research. The research community comprised (65) second-year female students from the College of Physical Education and Sports Sciences for Woman at the University of Baghdad for the academic year 2024-2025. The research sample was randomly selected, with (15) students in Section A, the experimental group, and (15) students in Section B, the control group. This group represented (46%) of the students. Th

 The financial statements   must accurately, clearly and fairly present the financial situation and financial statements should be reliable as well. Pursuant to Board Decision No. (74)  2020, CBI obliges banks, according to the Banking Law No. (94) for the year 2004, Article (33) paragraph 2  concerning real estate owned from previous years and expropriated as a result debt settlement , to apply a real estate liquidation provision  at  a  rate of 20% for each property expropriated and at a rate of 100% for each year of delay up to (5) years  .also from  the significance of the issue of  real estates that become a property of   banks as a result of debt settlement and the pr