The research aims to verifying the tax exemptions granted in accordance with the Iraqi tax legislations, showing their suitability for basic tax rules, and identifying their role to reduce the tax evasion phenomenon and the negative effects resulting therefrom, which arerepresented by a decrease in the proceeds of tax revenue and therefore leadings to a reduction of public revenues of the state. Also, the research tries to identify the ways to reduce cases of tax evasion due to their reflection positively on the public budgetof the state. The data of the research was collected through two models of questionnaires distributed to a sample of taxpayers from some professions and a sample of the tax administration staff. The research has reac

Customers' creditworthiness standards are the key means employed by private commercial banks in assigning a suitable credit assessment for each customer. Accordingly, it had an instrumental role in indicating the degree of solvency of the potential customer before granting the required credit. The research problem reveals the nature of the relationship between the criteria of customer’s creditworthiness and banking liquidity. The most critical objectives of the study shed light on the role of using creditworthiness criteria as a tool for credit analysis of customers by banks that help reducing credit risks and thus increase banking liquidity. The questionnaire that was distributed to bank employees, the research sample, which w

Stress with all its kinds are the results of a nick development Leading to delinquency burdening the ability of people.. development gas its effect on self and body reflecting on health ( physically, Psychological. And mentally) and finally leading to death (Al emara,2001,2).

Stress refers to he degree of response of the individual to events and environmental changes in his daily life with their physiological effects  such as headaches , backaches, and gastric ulcer that have different effect depending on the personality of the person and his psychological characteristics differences airing individuals ( Al emirs, zool,2  )

The aims:

• knowi

The scientific studies that deal with Herminutia (interpretation) as the art of reading the interpretation practiced by the recipient after his understanding of the literary texts and works of art that he sees or read them so that these readings to make the act of reading and allow him the opportunity to mature and rational reflection of each text or artistic work.

Based on this, the researchers considered the establishment of the problem of their research through the search for the problematic overlap of concepts in the interpretive practices of the literary text?

The second chapter dealt with the definition of the term interpretation as well as interpretation as a theory and concept, and then the indicators reached by t

Authentic materials are the most important tools that the teacher could use in class in order to make teaching go smoothly and effectively in transmitting the necessary knowledge to all students. This research has investigated experimentally the effect of using authentic materials in teaching English as a foreign Language, because a number of studies point out that the use of authentic materials is regarded a useful means to motivate learners, arouse their interest and expose them to the real language they will face in real life situations.

It is hypothesis that there is no statistical significance difference between the experimental group who taught English as a foreign language by using the authentic materials with those  

The objectives of this study revolve around identifying the extent of funding impact on the future of the printed Iraqi press, and whether it threatens their chances of survival, stating the extent of technological development on the income of the printed newspaper, and identifying the causes of the financial crisis on the newspaper. This research is classified as descriptive research, and the researcher used the survey method, and adopted the questionnaire of the views of the contactors, in five Iraqi newspapers (morning - extent - time - the way of the people - the call). The research community included (68) respondents, whereby the comprehensive inventory method was used to define the research community, and the researcher used t

The research aims to apply a modified SERVQUAL model to evaluate the quality of the educational services via conducting exploratory research for students from the College of Administration and Economics- Department of Business Administration- Evening studies at the University of Baghdad. Questionnaire of two parts was distributed to a sample of (72) students out of (720) students of the 2^nd.,3^rd. and 4^th. year in the beginning of the second semester of the year 2008-2009 to measure the expectations and perceptions to the quality of the educational services. Five major dimensions were analyzed to see the gaps for (22) variables. The study concluded that there were (13) variables confirmed that the

In this study; a three-dimensional model was created to simulate groundwater in Al-Haydariyah area of the governorate of Al-Najaf. A solid model was created to utilize the cross sections of 25 boreholes in the research region, and it was made out of two layers: sand and clay. The steady-state calibration was employed in six observation wells to calibrate the model and establish the hydraulic conductivity, which was 17.49 m/d for sand and 1.042 m/d for clay, with a recharge rate of 0.00007 m/day. The wells in the research region were reallocated with a distance of 1500 m between each well, resulting in 140 wells evenly distributed throughout the study area and with a discharge of 5 l/s, and the scenarios were run for 1000

تتمثل مشكلة الدراسة في الصعوبات التي يواجهها طلاب اللغة الإنجليزية كلغة أجنبية في تعلم وإتقان المتلازمات اللفظية. تهدف هذا الدراسة تهدف إلى تحديد أثر استخدام تقنية المسرد الاملائي على معرفة المتلازمات اللفظية لدى الطلاب. ولتحقيق أهداف هذا البحث والتحقق من فرضياته تم اختيار عينة عشوائية مكونة من (60) طالبة من كلية اللغة الإنجليزية للسنة الثانية باستخدام كتاب الفهم القرائي المقرر للمستوى الثاني في قسم الل

Abstract

The current research aims to testing the impact of leadership styles (autocratic, democratic) in crises management (Making decision response, communications and information flows, Mobilization of resources) through strategic planning (Mission, objectives, and environmental analysis, and strategic choice) among managers of the Iraqi Ministry of electricity. Questionnaire has been adopted as a tool in data and information relating to research, as it had prepared on the basis of number of scales and finished using the included Likert quintet, which  has been subjected to standards of validity and reliability and distributed to a sample consisting of (96) managers at the three departments of Min