as incapability, medical problems, military personnel needs, etc. Many of the soldiers who complete their mandatory military service are later obligated to serve in a reserve unit in accordance with the military's needs. Economic constraints on the IDF have caused them to reconsider their structure and slowly shift towards a more modern military. A shift towards a professional militia has caused the IDF to adopt more career-oriented attributes, thus becoming more selective than in prior years. Instead of focusing on “role expansion,” Israel, most specifically its government, is focusing on “nation building.” One of the most recent developments is a focus on inclusivity of gay and especially disabled citizens. In 2013, 26 percent of all potential conscripts were exempted from military service in the Israel Defense Forces; 13.5 percent for religious reasons, 4 percent for psychological reasons, 2 percent for physical health reasons, 3 percent due to existing criminal records, and 3 percent due to residing abroad. Medical profiles The IDF determines a medical profile for each soldier; according to that profile, the army decides where to assign the draftees. The highest medical profile draftees serve in the five infantry Brigades, Field/Combat Intelligence units, and Combat engineers. The second highest medical profiles are assigned to serve in the Armoured Corps, Artillery, Military Police, Border Police, and Aman. The lowest acceptable level of medical profiles are drafted into the combat support and combat service support Arms, such as the Adjutant Corps, Logistics Corps, and the Ordnance Corps. Draftees with lower than acceptable profiles (Profile 21) and draftees diagnosed as not suitable for military service are fully exempted from military obligations. The highest profile is 97. Exemption from service Although military service in Israel is compulsory, exemptions can be secured on religious, physical, psychological, or legal grounds. There is also a growing, but still very rare, phenomenon of draft dodging, mainly due to conscience or political reasons (See Refusal to serve in the IDF). Exemptions have come under attack on grounds of fairness, and also because of a perceived shortage of combat personnel. Yeshiva students who declare that "Torah study is their occupation" (, Torato Umanuto) can delay their conscription as long as they continue their studies, under the so-called Tal Law (see: Tal Committee). In practice, many of them end up never serving at all. This is a very controversial issue in Israel and key component of religious relations in Israel.