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 study aims to identify the role of electronic management in simplifying the work procedures at Imam Muhammad bin Saud Islamic University. The study was based on the random sample of (366) individuals. The data were collected through interviews and questionnaire. The statistical tests were applied according to the data and the study hypotheses: Cronbach’s Alpha, mean, standard deviation, Z test, ANOVA. The study concluded numbers of results: Imam Muhammad bin Saud Islamic University applies electronic management in its administrative processes (planning, organizing, directing, controlling) to a very high level. There are substantial differences in the views of the sample me

الرّهاب، اضطراب نفسيّ واسع الانتشار، وتُشير الدّراسات الحديثة إلى أن نسبة انتشاره تتراوح ما بين (7%-14%) في أغلب المجتمعات، وهو اضطراب مُزمن ومُعطّل للحياة الاجتماعيّة، ولكنّه قابل للعلاج. ويتفق العلماء على أن عدم إدراك المعاق بصريًّا للبيئة المحيطة به، وأركانها يجعل تكّيفه معها محصورًا في إطارٍ ضيق، وبذلك تتبلور مشكلة البحث في الإجابة عن التساؤل الآتي: ما مستوى الرّهاب لدى التلامذة ضعاف البصر في المدارس الاب

          The she/teacher is considered one of the basics of the educational process for its essential role in education and teaching the kindergarten child, thus  its lack to construct social relations in side the kindergarten environment working in it regarded one of the shortcoming factors she is suffering from which should be manipulated, because it could effect its enthusiasm to work in the kindergarten according to what has mentioned, the researcher presents the following objective:-

• Identifying level of social enhancement for the kindergarten teachers via the test of the following hypothesis:-

The Symbolic Interaction of the Kindergarten

Students at secondary school, particularly at the beginning of their academic lives face many difficulties and problems in various psychological, educational, and social fields, which require them to make many decisions and solve problems that may confront them while maintaining their optimism and positivity for life in general and for academic life in particular. Thus, the current study aims to investigate the academic optimism of distinguished students and identify the differences in academic optimism in terms of gender. The researcher applied the scale to a sample of (336) students, (145) males, and (191) females, who were chosen randomly from distinguished schools. In order to achieve the research objectives, the researcher adopted t

تعد الطفولة من المراحل المهمة في حياة الفرد باعتبارها الأساس الذي يبنى عليه شخصيته من خلال ما يتلقاه من رعاية وأعداد وتدريب في طفولته   ( الذويبي،1988, ص31) فعلى ضوء ما يتلقى الفرد من خبرات في مرحلة الطفولة يتحدد إطار شخصيته فإذا كانت الخبرات مواتية وسوية وسارة يشب رجلاً سوياً متكيفاً مع نفسه ومع المجتمع الذي يحيط به  وإن كانت خبرات مؤلمة مريرة ترك ذلك آثاراً في شخصيته . إن خبرات الطفولة تحفر جذورها عم

The aim of this research is to measure the logical maturity of kindergarten children. To achieve this aim, the researcher adopted the scale of Gold Schmid and Bentler (1968), which was translated to the Arabic language by Shabili (1988). The scale was administered to a sample of (100) kindergarten children were chosen randomly from a number of kindergartens in Baghdad city for the academic year (2017-2018). SPSS was used to analyze the collected data. The results revealed there is a level of logical maturity among the kindergarten children. The researcher came out with a number of recommendations and suggestions.                     &

The divorce is one of the important problem that prominence in Iraq it needs a remedy speedily .

This problem appears specially at the war of 2003 , it is effected on culture and it trances through communications tools , internet and satellite .

Supreme judicial council recorded about (41536) divorced cases , whereas the rate of this number arise to (87.530) through 2012 , in the same time the Iraqi courts recorded about 20%-30% of wedding cases .

The two researchers focused in their study on the concept of Alienation as a basic variable through its enhancing on the psychological health for divorces , in which they take this sense to connect it with their shortage that reflect negatively on their psychological and

مستخلص البحث :-

      تقوم فكرة البحث الحالي على افتراض مفاده ان الكف المعرفي لدى الاطفال يزداد مع التقدم بالعمر عبر مرحلة الطفولة الوسطى ،  وتسهم هذه الزيادة في فاعلية التحسن التطوري في اداء الذاكرة .

      ولغرض تفحص هذه الفكرة تتبعت الباحثة تطور الكف المعرفي الفعال للاسترجاع بقمع أو كف مسارات الاسترجاع للمعلومات غير ذات الصلة بالموضوع اوالمهمة في ا