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 aims to impact statement played by banking governance according to the decisions of the Basel Committee in achieving the strategic objectives of the banks, But order to achieve the this goal has been the adoption of two hypotheses in addition to the two main hypotheses as sub answered preliminary The study seeks to verify their health and two (no correlation relationship and impact between Banking  governance and achieve strategic objectives), has been tested hypotheses. Study has reached

The aim of this study is to compare the effects of three methods: problem-based learning (PBL), PBL with lecture method, and conventional teaching on the understanding of thermodynamics, group work and self-directed learning skills among physics undergraduates. The actual sample size comprises of 122 students, who were selected randomly from the Physics Department, College of Education in Iraq, for academic year 2011-2012. In this study, the pre and posttest were done and the instruments were administered to the students for data collection. Inferential statistics were employed to analyze data. The independent variables were the PBL, the PBL with lecture method, and the conventional teaching. Dependent variables of statistical analysis were

The current study aims to investigate the effect of strategic knowledge management practices on an excellent performance at the Institution of Industrial Development and Research- the Ministry of Iraqi Industry (IDRMII). The present research is designed according to the descriptive method. To achieve the mentioned research objective, the researchers used the questionnaire as the main data collection tool. The research sample was 150 managers who are working at the top and middle management levels. To analyses the data gathered and reaching the results, several statistical techniques were used within AMOS.V25, SPSS.V21Software, This study reached a set of results, the most important of which is the existence of a positive correlat

Objectives: To identify the impact of the brain consensus model on the acquisition of Arabic grammar concepts among students in the fourth grade, methodology: The pilot curriculum was used, and a partial control pilot design was adopted. There were 30 female students in the pilot group, 30 female students in the control group, and the two researchers were statistically rewarded among the two groups' students in some variables and used appropriate statistical means to analyse the results, including the test for two independent samples, the square (c2) and the Alpha Kronbach equation.Results: The pilot group outperformed the control group. The results showed that there is a significant statistical difference at the indicative level (0.05) for

The aimed of the research was recognize the Big five personality factors and Academic procrastination among Baghdad university students, recognized differences between the gender according to   Big five personality factors and Academic procrastination , to recognized differences between specialization (scientific, human), and to recognize the relationship Between the variables of the research, and the extend of contribution Big five personality factors in Academic procrastination , to achieve these aims , Adopt scale to measure the Big five personality factors for (John Danahue & Kentle) , As we as the preparation of scale Based on An amber of previous scales to measure Academic procrastination, After processing the data st

The research aims to verify that there is an influence between innovative marketing and the organization's reputation by brand mediation.

The research problem is that the Oil Marketing Company (SOMO) needs innovative, unconventional methods in marketing its products and improving its reputation by adopting a solid brand that adds value to the product.

The importance of the research: The importance of the research is highlighted as it deals with essential variables in business organizations that help increase customer loyalty by adopting a distinctive brand.

The research started from four main hypotheses to explore correlations and influence between researc

The current research aims to assess the Brief Book of the Modern and Contemporary History of Asia from the perspective of the students in the Department of History, University of Baghdad. The study is carried out in Iraq and the research group has included students of the Department of History in the College of Education--Ibn Rushd and the College of Education for Women- University of Baghdad. The chosen sample of the assigned research consisted of (72) students from third stage in the Department of History, which equals (0.38%) of the total group members amounted (188) female and male students representing (40) students from the College of Education--Ibn Rushd, and 32 students from

The aim of this study is to recognize the influence of model of active thinking in achievement ofeighth grade students andtheir visual thinking in science.The finds of this research show the superiority students of the experimental group who studied the science material by using the active thinking model on the students of the control group who studied by usual method, in the achievement test. Also the finds show that the students of the experimental group are more successful than students of control group in the test of visual thinking, so the two null hypotheses have been rejected. In light of the results of the research, numbers of recommendations were made.

The concept of deficit in public budget becomes a chronic economic phenomenon in most of the world, whether the advanced countries or developing countries. Despite  the difference in the visions of the economic schools to accept or reject the deficit in public budget but the opinion that prevailed is the necessity of the state to reduce the public spending which led to a continuous deficits in the public budget which consequently increased the government borrowing ,increase income taxes and wealth, consequently this weakened the in motivation in private investment which contributed to the increase of in factionary stagnation , so that governments have to cover the lack of local funding sources which become difficult to be eq