The aim of the research is to highlight the income tax by direct deduction in Iraq and the most important problems and obstacles faced by this type of taxes and identify the reasons for the clear and striking differences in the deduction between those charged with the state departments to reach the exact calculation in accordance with the laws and instructions and the unification of tax deductions for similar cases and clarify Cases of confusion and ambiguity, and achieving justice by deduction, whether in favor of the taxpayer or financial authority. Under the laws and regulations in force.

  The study was conducted on a sample of the salaries of the employees of the University of Basra, and interviews with account m

This research aims to identify the vigilant personality of University teachers in term of gender. To this end, the researcher used the scale of Al-tememe (2017) for the vigilant personality, the scale was administered to the sample of the study which was (100) male and female teachers. The results have shown that university teachers generally have a vigilant personality, as well as the result showed a difference between male and female teachers on the level of vigilant personality in favor of males. In the light of these results the researcher has come with a number of recommendations and suggestions.

        Knowledge represents the foundation stone for the work of all organizations, are working who leads the thinking of individuals is the ability that leads to behavior based on rationality, it is the work that creates value to the organization and thus gain access to performance winning where that knowledge is a new type of capital based on the thought and experience and is the so-called intellectual capital, which is renewable and is constantly evolving. The study sought to explain the role of the climax  knowledge in achieving the highest levels of performance Organizational and then access to the performance winning in educational organizations the study sample, was found to be a co

The educational service industry is one of the most negatively affected industries by the spread of the COVID-19 pandemic. Government agencies have taken many measures to slow its spread, and then restrict movement and gatherings and stop recreational activities. Furthermore, the repercussions of the curfew had a significant impact due to the interruption in actual attendance for students and employees, and the severity of the Covid-19 crisis and its (economic, social, security, humanitarian and behavioral) effects on all societies and work sectors is no secret to anyone. Iraq, like other countries, was also affected by the negative impact of Covid-19 pandemic in all fields of institutional work, especially public fields, and specifically t

يعدّ التطرف الفكري من أكبر الازمات التي تعرض لها العراق بصورة عامة ،
وبغداد بشكل خاص خلال حقب تاريخية مختلفة

 This study aims to recognize the process of using computer in    publicschools in Ma`an governorate in terms of hardware, capabilities, and teachers usage. It also aims to identify the most important obstacles those schools face from a teachers perspective.

            The study sample consists of (150) teachers from different disciplines. The researcher prepared two questionnaires related to the research pivotal, then presented to a group of arbitrators to be used in this final form. The data was analyzed statistically and the study concluded that there is a shortage in the computer services provided to teachers, and there is a w

Abstract

This study aims to identify the reality of using electronic applications in teaching language skills to people with mild intellectual disabilities from the mothers’ perspective. A descriptive approach was used. The electronic questionnaires were administered to the study sample, 122 responses were received from mothers of the students with mild intellectual disability in Hafer Al-Baten schools. The response average rate was 94%. The results showed that there are statistically significant differences that are related to the variant of monthly income as for the barriers to using electronic applications in such schools, whereas there were no differences regarding the variant of monthly income regarding t

:الملخص/كلية التربية هدف البحث الكشف عن التدريس الفاعل لأساتذة الكيمياء( . /ابن الهيثم، من وجهة نظر الطلبة وتكونت عينة البحث من للعلوم الصرفة80)طالبا( من طلبة قسم الكيمياء وللصفوف الأربعة في القسم، وتم تقويم50)أستاذا جامعيامن أساتذة القسم، واستخدم المنهج الوصفي في تحليل بيانات هذا البحث، وكذلك(علي الأزيرجاوي، استخدم مقياس التدريس الفاعل الذي أعده2010)بعد التحقق منصدقه وثباته، وقد أظهرت نتائج البحث أن متوسط درجا