One of the globalization results is (VAT) , so it is important to consider its        results and impact on the tax system.    

     The Iraqi economy having wittnisd an acute transition period , still in need for a better care in aim to back it, especialy from the tax system.

The research is concerned with the (VAT) and its details –And for five chapters all the problomes connect are displayed .But yet the new system does not comply with the modern development and this is one of the defects of (VAT) in Iraq.

The history of (VAT)was also studied mentiorned and studied.

     As a conclusion (VAT) is one of the m

Abstract

The research aims to investigate the private sector attitudes toward operational contracting in special education schools. The research adopted the qualitative approach by using personal interviews with a sample of (45) private school owners and managers in Oman. The results of the research revealed that there is an agreement among the majority of respondents on the ability of the private sector to manage special education schools, the advantages of the partnership, as well as the need for guarantees to support this partnership. The government should fully assume it. The role of the private sector remains to raise the operational efficiency of schools. Opinions vary about the level of powers granted to t

This research aims to provide insight into the Spatial Autoregressive Quantile Regression model (SARQR), which is more general than the Spatial Autoregressive model (SAR) and Quantile Regression model (QR) by integrating aspects of both. Since Bayesian approaches may produce reliable estimates of parameter and overcome the problems that standard estimating techniques, hence, in this model (SARQR), they were used to estimate the parameters. Bayesian inference was carried out using Markov Chain Monte Carlo (MCMC) techniques. Several criteria were used in comparison, such as root mean squared error (RMSE), mean absolute percentage error (MAPE), and coefficient of determination (R^2). The application was devoted on dataset of poverty rates acro

          The experiment was conducted in two stages: first stage: determination of the most effective dose of Cyperus rotundus tubers aquatic extract in male rats for 5 days, which was concentrated as (200 mg/kg body weight). The second stage was designed to observe and test the protective effects of C. rotundus tubers aquatic extract in the liver and kidney functions of male rats exposed to cadmium chloride poisoning (5 mg/kg bw) for 30 days. The animals were divided into (4) groups within each group (5) animals weighted (200-220g). The results of oral dose of cadmium chloride showed a significant increase of (P˂0.05) in the activity of both enzymes Alanine aminotransferas

Research aimed to explore the Application Effect of the Conflict Management Strategies by the managements to solve conflict between and inside the conflicted parties within (IGEC) to increase the productivity of the workers. To collect data, 110 questioners had been distributed among managers and heads of departments of all managerial levels, 102 answered questioners regained, 5 of them were disqualify for statistical analytic, only 97 were taking in consideration   for statistical analysis presenting 93% of the retained number.

SPSS Program supported with a group of statistical tools, had been used for analysis purposes such as Kronbach Alpha test to assure the validity & stability of the t

Pots experiment was conducted at the greenhouse of botanical garden belong to Department of Biology, College of Education for Pure Science, Ibn-AL-Haithum, University of Baghdad, for growth season 2018-2019. The aim of the experiment was to study the effects of foliar application of a-tocopherol concentrations (0, 50, 100, 150, 200 mg.L-1) on growth parameters and the activity of some antioxidant enzymes of wheat plant irrigated with sodium chloride concentrations (0, 75, 150, 225) mM.L-1. Salinity reduced plant growth parameter, plant height, flag leaf area, flag leaf chlorophyll content and increased the activity of antioxidant enzymes, superoxide dismutase and peroxidase. Plant growth parameters were enhanced by foliar application of a-t

     The game theory has been applied to all situations where agents’ (people or companies) actions are utility-maximizing, and the collaborative offshoot of game theory has proven to be a robust tool for creating effective collaboration strategies in a broad range of applications. In this paper first, we employ the Banzhaf values to show the potential cost to waste producers in the case of a cooperation and to reduce the overall costs of processing non-recyclable waste during cooperation between producers. Secondly, we propose an application of the methodology to study a case for five waste producers' waste management in the Al-Mahmudiya factory with the aim of displaying the potential cost to waste producers in case of cooperatio

Doxycycline and levofloxacin are heterocyclic organic compounds that are now popularly used to treat some bacterial infections. In this study which was conducted on patients from a private clinic, we compared the use of two commonly used antibiotics for the treatment of diagnosed cases with vaginal chlamydial infection: levofloxacin and doxycycline. Vaginal chlamydial infection is considered to be a very common sexually transmitted infection. It may have minimal symptoms which can lead to neglect by the patient until it leads to some important complications among which is the inability to become pregnant. This indicates early diagnosis and treatment of this infection. By comparing the results of treatment we concluded that there is no much

The research aims to statement the main obstacles that prevent the application of total quality management (TQM) in a number of Iraqi service organizations, and by one organization in each of the sectors (health, finance, education, higher education, tourism), which are, (Al-Yarmouk Teaching Hospital, Rafidain Bank/ Branch of Hay Al-Arabi Al-Jadid, Al-Karkh/1 Directorate of Education, College of administration and Economics/ Baghdad University, International Palestine Hotel). The research also, tries to classify the priority of the obstacles depending on the type of service organization surveyed. And diagnoses the extent to which or the difference of the research sample members views on the order of obstacles of TQM, and also proposes a

This studies deals with investigated the potential of a Iraqi bentonite clay for the adsorption of bromo phenol red dye from contaminated water. Impulse adsorption experiments were performed. The contact time influence of initial dye concentration, temperature, pH, ionic strength, partical size adsorbent and adsorbent dosage on bromo phenol red adsorption are investigated in a series of batch adsorption experiments. Adsorption equilibrium data were analyzed and described by the Freundlich, Langmuir and temkin isotherms equations. Thermodynamic parameters inclusive the Gibbs free energy (∆G• ), enthalpy (∆H• ), and entropy (∆S• ), were also calculated. These parameters specified that adsorption of bromo phenol red onto bentonite