This research aims to introduce the general tax on sales in gordan and the most important concepts related to this type of taxes and identify the  most  on characteristics and stand on its role in supplying the general budget of the necessary fundig to cover the over head of the state and the factorsinfluencing it and whether such a tax has been able to chieve the desired goals.including in contribute to an important and growing role in puplic revenues or not to be able to achieve these goals through the use of descriptive and analytical technique based on the data and information relevant.wasreached some conclusion and  recommendations was most important is that the general sales tax comes in

The phenomenon of delayed marriage triggered the intention of most researchers and specialists to reveal the social factors associated with the spread of this phenomenon in order to identify the characteristics of that phenomenon and the social factors resulting from it. Thus, the current research aims to identify the social factors most related to the delay in marriage age among working-women at the University of Baghdad, represented by family factors, economic factors-professional, psychological factors – subjective, and environmental factors. The researcher also aims to identify the differences in social factors associated with late marriage age for working women at the University of Baghdad in terms of the type of profession (teach

The importance of the research lies in knowing the effect of the exercises of the reciprocal method in developing some physical abilities in learning the performance of the players for the effectiveness of the long jump in an economical manner in terms of time and effort and knowing their positive impact and the extent of their impact in creating the required learning for students, and the research aims to prepare reciprocal style exercises in developing some abilities The researchers used the experimental method in the pre and post test for the experimental and control groups to suit the nature of the research, and the research community was identified for the long jump players, the Specialized School for Talent Care in the 2022 sports sea

 The relative strength index (RSI) is one of the best known technical analysis indicators; it provides the speculators by prior signals about the future stock’s prices, and because the speculations in shares of companies which listed in the Iraq Stock Exchange have a high degree of risk, like risk of shares prices felling, so the speculators became committed to use some methods to reduce these risks, and one of these methods is the technical analysis by using the relative strength index (RSI) which enable the speculators of choosing the right time for buy and sell the stocks and the right time to enter or leave the market by using the historical rice data. And from here the problem of the research formulated as “Is the using of

The research is the realization of a manuscript of Abdul Baqi al-Omari nicknamed (Farouk) relative to Al-Faruq Omar bin al-Khattab (Radha) and (Mosli) relative to the city of Mosul in Iraq and (immediate) to improvisation of poetry immediately lived during the era of the Ottomans. Entitled (Picture written by the whole secret sea embroidered crown literary style genius with wisdom poetry and magical prose Hazrat Abdul Baqi Effendi Omari comforting and congratulated to Sheikh Ali Talabani dear) and the manuscript in two versions, the subject of my brothers, in which congratulations and condolences Sheikh Ali Talabani, an administrative position in the Ottoman Empire, And the importance of the manuscript Baha The twist on the hair of Abdul

Nasiriya field is located about 38 Km to the north – west of Nasiriya city. Yammama, a giant lower cretaceous reservoir in Nasiriya field which is lithologically formed from limestone. Yammama mainly was divided into three main reservoir units YA, YB1, YB2 and YB3 and it is separated by impermeable layers of variable thickness. An accurate petro physical evolution of the reservoir is of great importance perform an excellent geological model so that four petro physical properties which are shale volume, porosity, water saturation and permeability was re-evaluated. The volume of shale was calculated using the density and neutron logs (VSH-DN) rather than using gamma ray log because of presence a uranium content in the formation that make

Background: Mitral valve stenosis is a condition in which the hearts mitral valve is narrowed (stenosis), This narrowing blocks the valve from opening properly obstructing blood flow through the heart and the rest of the body and this causes changes in physical parameters (resistance and conductance). Aim of the study: To assess the changes in the physical parameters in mitral valve stenosis disease in different gender and age by using Doppler ultrasound. Methods : The examination of patients at the Division of Echo - at the Iraqi Center for Heart Disease in Medical City for surgery specialist - Baghdad - Iraq, during(February2009 till November2010). The current study included fifty eight cases containing (27 males and 31 females) ages rang

The role of the ABC system in determining the costs of services in Iraqi banks

This research aims to study the influence of organizational power on the achievement of entrepreneurship for business organizations. It is an analytical study of the views of a sample of managers in the Iraqi Ministry of Education. The research highlights the contribution that can be made from the knowledge of the theory of business organizations in achieving organizational success. The organizational power of the organization contributes to achieving entrepreneurship in the business environment and achieving a competitive position in the work environment. The research dealt with two variables: the first is the independent variable, the organizational power in its dimensions (Expend Power, Structural Power, Prestige Power). And t