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The importance of the application of the Value Added Tax system within the tax reform strategy in Iraq: model proposal
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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 most important taxes imposed on production, sales , and consumptions .

     As a  recommendation  a reform is very important in the tax system .                                                                      

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Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
Utilising modelling software to convert functional utensils into ceramic art.
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Contemporary art has been widely affected by technology, and ceramics production is no exception. As an ancient art that originates from clay and other humble materials found in the ground, ceramics is considered one of the most adaptable art forms. Once it is realised how flexible ceramics as a material is, it can be easily altered into endless forms and shapes. Therefore, it is vital for ceramics practitioners to find a relationship between this wonderful material and the media of contemporary art, culture and modelling software or technology in general so that they can take their deformable art pieces to a whole new level. Such a relationship is worth investigating. Thus, for the purposes of this research, several ceramic pieces were

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Publication Date
Wed Oct 01 2008
Journal Name
Journal Of Educational And Psychological Researches
العلاج النفسي في كتاب ( الطب الروحاني ) لأبي بكر محمد بن زكريا الرازي
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  ولد ابو بكر محمد بن زكريا الرازي في الري سنة 250هـ (864م) وتعمق في الطب والكيمياء والفلك والأدب والفلسفة وهو أحد مشاهير الاطباء في زمانه وهذا هو السبب الذي دعاه لأن يتنقل من بلاط الى اَخر , ولم ينعم بالأستقرار في حياته بالنظر الى تقلب الأهواء والاُمراء وأضطراب الأحوال السياسية . قام برحلات كثيرة , وعهدت اليه ادارة بيمارستان ( مصح ومشفى ) الري ثم قام  بهذه المهمة نفسها في بغداد.

لقب بـ( طبي

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Publication Date
Sun Jun 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
الثغرات التشريعية والمشاكل الفنية في تنفيذ الأمر الخاص بالاستقطاع المباشر لضريبة الدخل
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تزايد اهتمام الحكومات باختلاف أنظمة الحكم فيها والأفكار السياسية التي تؤمن بها، بالضرائب كأحد أدوات السياسة المالية، تسعى إلى أن تحقق من خلالها أهداف اقتصادية واجتماعية وسياسية فضلا" عن الأهداف المالية، إذ إن السياسة الضريبية تصاغ أهدافها باتساق وانسجام مع أهداف السياسة الاقتصادية بشكل عام، و إنما كانت الضريبة عام، ولما كانت الضريبة على هذا القدر من الأهمية فانه لم يكن مستبعدا" أن تحظى بعناية مشرعي ا

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Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
K-Nearest Neighbor Method with Principal Component Analysis for Functional Nonparametric Regression
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This paper proposed a new  method to study functional non-parametric regression data analysis with conditional expectation in the case that the covariates  are functional and the Principal Component Analysis was utilized to de-correlate the multivariate response variables. It  utilized the formula of the Nadaraya Watson estimator (K-Nearest Neighbour (KNN)) for prediction with different types of the semi-metrics, (which are based on Second Derivative and Functional Principal Component Analysis (FPCA))  for measureing the closeness between curves.  Root Mean Square Errors is used for the  implementation of this model which is then compared to the independent response method. R program is used for analysing data. Then, when  the cov

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Publication Date
Sun Apr 03 2016
Journal Name
Journal Of Educational And Psychological Researches
تطوير الكفايات التدريسية للأستاذ الجامعي في ضوء معايير دورة ديمنغ للجودة (PCDA)
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The problem of the present study lies in the challenges that college education especially that concerns the quality of college teachers performance and developing the level of educational process quality.

This study aimed at constructing a vision the researchers have constructed depending on the standards of performance quality represented by Deming's quality course. The researchers presented a number of skills that should be existed in the performance of college teacher through using the analytic and constructing approach in imagining this drawing to develop performance.

The study results represented by a number of efficiencies that college  teachers shoul

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Publication Date
Sun Mar 26 2023
Journal Name
Arab Science Heritage Journal
أمراء البحر في العصر العباسي إلى نهاية القرن الثالث الهجري/ التاسع الميلادي
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The Abbasid state inherited many enemies because of the Islamic conquests in the Umayyad era and its geographical extension, which included a number of seas, so it had to direct its energy to preserve the achievements achieved by its predecessors from the Muslims. One of the sea princes who had a role in protecting the coasts of the Abbasid state, especially in the Levant and Egypt.

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Publication Date
Sat Jan 05 2019
Journal Name
Journal Of Planner And Development
التوجه التصميمي وأثره في تعريف نقطة الحد الاقتصادي لكلفة بناء الوحدة السكنية
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Publication Date
Tue Jan 05 2010
Journal Name
Political Sciences Journal
الجمود المؤسسي واثره في فشل التنمية السياسية : محاولة من اجل بناء مفهوم
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الجمود المؤسسي واثره في فشل التنمية السياسية : محاولة من اجل بناء مفهوم 

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Crossref
Publication Date
Sun Dec 02 2012
Journal Name
Baghdad Science Journal
Preparation, Study and Theortical Treatment of Co(II) Ni(II) Cu(II) and Zn(II) Schiff Base Coplexes with Sodium [N-(hydroxyl naphtholidine) Glycine imino].
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Anew Schiff base (NaHL) has been prepared from the reaction between the salt of amino acid glycine with 2-hydroxy naphthaldehyde. By tridentate Schiff base of (ONO), donors were characterized by using U.V and spectrophotometer techniques. Complexes of Co(II) Ni(II) Cu(II) and Zn(II) ion with the ligand have been prepared, these complexes were identified by infrared, electronic spectral data, elemental analysis, magnetic moments, and molar conductivity measurements. It is concluded from the elemental analysis that all the complexes have (1:2) [metal:ligand] molar ratios, octahedral, with the exception to Zn(II) complex which have (1:1)[metal:ligand] molar ratio.

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Publication Date
Thu Jan 01 2009
Journal Name
مجلة ديالى للبحوث الانسانية
Synthesis and study of new Macrocyclic ligand type N2O2 and its complexes with (Co (II) ,Ni (II) ,Cu (II) ,Zn (II) and Cd (II)) ions.
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A new Schiff base ligand [L] [3-methyl-9,10 phenyl -6,7 dihydro-5,8 –dioxo-1,2 diazo –cyclo dodecu 2,11-diene ,4-one ] and its complexes with (Co(II), Ni(II), Cu (II), Zn(II) and Cd(II)) were synthesis.This ligand was prepared in three steps, in the first step a solution of salicyladehyed in methanol reacted under refluxed with hydrazine monohydrate to give an (intermediate compound 1) which reacted in the second step with sodium pyruvate to give an (intermediate compound 2) which gave the ligand [L] in the three step when it reacted with 1,2- dichloro ethane.The complexes were synthesized by direct reaction of the corresponding metal chloride with the ligand. The ligand and complexes were characterized by spectroscopic methods [IR, UV-

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