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

The energy requirements of corn silage harvesters and the application of precision agricultural techniques are essential for efficient and productive agricultural practices. The article aims to review previous studies on the energy requirements needed for different corn silage harvesting machines, and on the other hand, to present methods for measuring corn silage productivity directly in the field and monitoring it based on microcontrollers and artificial intelligence techniques. The process of making corn silage is done by cutting green fodder plants into small pieces, so special harvesters are used for this, called corn silage harvesters. The purpose of harvesting corn silage is to efficiently collect and store as many digestible nutrien

Activities associated with mining of uranium have generated significant quantities of waste materials containing uranium and other toxic metals. A qualitative and quantitative study was performed to assess the situation of nuclear pollution resulting from waste of drilling and exploration left on the surface layer of soil surrounding the abandoned uranium mine hole located in the southern of Najaf province in Iraq state. To measure the specific activity, twenty five surface soil samples were collected, prepared and analyzed by using gamma- ray spectrometer based on high counting efficiency NaI(Tl) scintillation detector. The results showed that the specific activities in Bq/kg are 37.31 to 1112.47 with mean of 268.16, 0.28 to 18.57 with

After the success of the reforms Keynesian save the capitalist system from collapse and to apply the concepts of state intervention in economic activity in order to revive aggregate demand to achieve the purposes of macro-economic policies which draw their scope of economic (John Keynes) theory of effective demand, which created the new role of the state away from the classical concepts. Valley transmission role of the State of (State Guardian) to the process of state overlapping that increased and social functions have become responsible for raising the standard of living of classes with limited incomes, in particular, and the rest of the classes in general, through the expansion of the delivery of public servic

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

The proposal of nonlinear models is one of the most important methods in time series analysis, which has a wide potential for predicting various phenomena, including physical, engineering and economic, by studying the characteristics of random disturbances in order to arrive at accurate predictions.

In this, the autoregressive model with exogenous variable was built using a threshold as the first method, using two proposed approaches that were used to determine the best cutting point of [the predictability forward (forecasting) and the predictability in the time series (prediction), through the threshold point indicator]. B-J seasonal models are used as a second method based on the principle of the two proposed approaches in dete

Companies compete greatly with each other today, so they need to focus on innovation to develop their products and make them competitive. Lean product development is the ideal way to develop product, foster innovation, maximize value, and reduce time. Set-Based Concurrent Engineering (SBCE) is an approved lean product improvement mechanism that builds on the creation of a number of alternative designs at the subsystem level. These designs are simultaneously improved and tested, and the weaker choices are removed gradually until the optimum solution is reached finally. SBCE implementations have been extensively performed in the automotive industry and there are a few case studies in the aerospace industry. This research describe the use o

     Doubts arise about the originality of a document when noticing a change in its writing style. This evidence to plagiarism has made the intrinsic approach for detecting plagiarism uncover the plagiarized passages through the analysis of the writing style for the suspicious document where a reference corpus to compare with is absent.      The proposed work aims at discovering the deviations in document writing style through applying several steps: Firstly, the entire document is segmented into disjointed segments wherein each corresponds to a paragraph in the original document. For the entire document and for each segment, center vectors comprising average  weight of their word  are constructed. Second, the degree of cl

This paper includes the application of Queuing theory with of Particle swarm algorithm or is called (Intelligence swarm) to solve the problem of The queues and developed for General commission for taxes /branch Karkh center in the service stage of the Department of calculators composed of six  employees , and it was chosen queuing model is a single-service channel  M / M / 1 according to the nature of the circuit work mentioned above and it will be divided according to the letters system for each employee, and  it was composed of data collection times (arrival time , service time, departure time)

Recently, Malaysia has been recognized as one of the most popular destinations for Foreign Direct Investment (FDI) in Southeast Asia. But how do these FDI inflows affect Malaysia economy? This paper aims to identify the role of FDI inflows in Malaysia economic growth through a proposed endogenous growth model. Annual data covers from 1975 to 2010. Unit root test and Johansen Co-integration test are adopted to respectively verify the time series data is stable and the linear combination of the variables is stationary. Hierarchical Multiple Regressions (HMR) Analysis is then conducted to find out the momentum of the Malaysia economic growth including FDI inflows. The results show that the FDI inflows together with the human capital deve