This research discussed and analyzed the formulation of a strategy to manage tax compliance risks, as an applied research in the General commission for Taxes. The questionnaire was used as a research tool to identify the factors that stimulate or retard the research sample from being compliant. The K-means clustering method was also used to enable the classification of the research sample's views into four behaviors, some of these views pose tax-compliance risks. The research concluded that risk management is a continuous process and that all departments of the General commission for Taxes are responsible for its implementation to enable them to deal with the behavior of the taxpayer towards tax compliance. And it recommended

The first chapter includes introduce the research and the problem of the research that there are negligence of some educational institutions and schools management  , some parents and supervisors .Also there are some educators who believes that school activities are obstacles means to learning and prevent pupils from studying and understanding the subjects. That may due to social , psychological and educational reasons

The purposes of the researches come from the reports of supervision visits which indicate a lot of difficulties faced by pupils and teachers related to education activities  and its influence on in education  and the necessity of indentify these difficulties and remedy them

Gender and culture are among the factors that influence the process of understanding and interpreting different types of communication, especially images. The current study, which is a part of a master’s thesis, aims at investigating the role of gender and culture in interpreting and understanding the caricatures that deal with women’s issues in Arab societies. To this end, the researchers adopted Barthes’ (1957) concepts of denotation and connotation in his theory of mythologies in addition to Langacker’s (1987) theory of (Domains). The research concludes that the female subjects have better cognitive abilities in investing the signs within the selected caricatures. The other factor the study reached to is that the respondents

Communicating effectively by gaining productive skills in a classroom setting is one of the critical goals of learning the English language. The current study was conducted to explore the correlation of EFL learners’ level of academic intelligence with their productive skills. The study tries to find an answer to what is the correlation between EFL learners’ academic intelligence and level of production skills. The study population represents EFL students at the departments of English language of the Iraqi Colleges of Education for the academic year (2022-2023). The sample includes 310 EFL students selected from the 3rd year of the Department of English of the College of Education, Ibn-Rushd for Human Sciences/University of Bagh

The present search addressed the " leadership skills and their impact on strategic planning " Where has the objective of leadership skills and strategic planning of increasing importance at the present time , for being fairly modern topics ,which have a tremendous impact on the success of organizations..                                                                        &n

Abstract:

   The problem of poverty is one of the most important development challenges facing developing countries including Sudan for several decades. Although many efforts have been made to reduce poverty, however, its rates are increasing, and public policies adopted by the government in this regard remain elusive in achievinging its main objectives or making any significant progress. The purpose of the present study is to analyse poverty in Sudan by identifying its measurement, causes and the factors that have contributed to the increasing poverty rates over the past two decades. Also this study aims at investigating the interim poverty reduction strategy in Sudan as well as evaluates that strategy throug

The early childhood stage, which is usually described as establishing the development and growth of most of the child’s mental, psychological, moral, and physical abilities, so scientists and researchers have been interested in the growth and upbringing of the child, especially for the specified period between (6 until the age of 11) due to the importance of education in this stage. The age stage in terms of developing the child’s senses and experiences, because he is by nature inclined to play and draw in his instinctive activity, according to which his natural responses to stimuli and his contemplation of what surrounds him change. Since drawing plays an important role in raising a child from an emotional and intellectual point of vie

The current research aimed to identify the cognitive-behavioral therapy on people with depression, through the following hypothesis (there are no statistically significant differences in the sample before and after cognitive-behavioral therapy). The importance of research is highlighted through the use of cognitive-behavioral therapy, to be used in treating depression, anxiety and fears by health institutions. It is also considered as a reference for psychological studies related to this topic to be added to our libraries that already suffer from a scarcity of this type of resources. The cognitive-behavioral therapy was used in the treatment of five male subjects.

The study revealed the existence of statistically significant diff