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

Current numerical research was devoted to investigating the effect of castellated steel beams without and with strengthening. The composite concrete asymmetrical double hot rolled steel channels bolted back to back to obtain a built-up I-shape form are used in this study. The top half part of the steel is smaller than the bottom half part, and the two parts were connected by bolting and welding. The ABAQUS/2019 program employed the same length and conditions of loading for four models: The first model is the reference without castellated and strengthening; the second model was castellated without strengthened; the third model was castellated and strengthened with reactive powder concrete encased in the

Double skin ventilated roof is one of the important passive cooling techniques that aims to reduce solar heat gain through roofs by reducing both the conduction and convection heat transfer from the roof to the ceiling of buildings. On the other hand, radiant barrier system (RBS) is very powerful in blocking the radiation heat transfer between the two skins. In this research,the effect of placing a thin layer of aluminium foil at different locations on the thermal insulation performance of a double skin ventilated roof model is investigated experimentally and the optimum location that transmits less heat flux from the lower skinis specified.The model is made of two parallel inclined galvanized steel plates. Galvanized steel has been used

The  preferable  design  for  unsaturated  symmetrical  spherical

double-pole  piece electron  lens required good focal properties,  and in this  present  study  investigate  effect  of  air  gap  wide  (S)  on  the properties  of  the  projector  lens  specialized  the  minimum  projector

focal  length  1Fr) .     and  the  properties  of  the  axial  magnetic  field

\            lnlll

distribution:(the   maximum

A common approach to the color image compression was started by transform
the red, green, and blue or (RGB) color model to a desire color model, then applying
compression techniques, and finally retransform the results into RGB model In this
paper, a new color image compression method based on multilevel block truncation
coding (MBTC) and vector quantization is presented. By exploiting human visual
system response for color, bit allocation process is implemented to distribute the bits
for encoding in more effective away.
To improve the performance efficiency of vector quantization (VQ),
modifications have been implemented. To combines the simple computational and
edge preservation properties of MBTC with high c

The paired sample t-test for testing the difference between two means in paired data is not robust against the violation of the normality assumption. In this paper, some alternative robust tests have been suggested by using the bootstrap method in addition to combining the bootstrap method with the W.M test. Monte Carlo simulation experiments were employed to study the performance of the test statistics of each of these three tests depending on type one error rates and the power rates of the test statistics. The three tests have been applied on different sample sizes generated from three distributions represented by Bivariate normal distribution, Bivariate contaminated normal distribution, and the Bivariate Exponential distribution.

        In this paper Zener diode was manufactured using ZnO-CuO-ZnO/Si heterojunction structure that used laser induced plasma technique to prepare the nanofilms. Six samples were prepared with a different number of laser pulses, started with 200 to 600 pulses on ZnO tablet with fixed the number of laser pulses on CuO tablet at 300 pulses. The pulse energy of laser deposited was 900mJ using ZnO tablet and 600mJ using CuO tablet. All prepared films shown good behavior as Zener diode when using porous silicon as substrate.