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 State company for vegetable oils industry one of the most dynamic

companies in the Iraqi economy and is one of the companies manufacturing(food) that takes astrategic dimension and production within the concept of food security, this as well as to reduce dependence on imports and operation of national manpower.This study aims to describe the performance of the State company for vegetable oils industry for the period (2003-2007) which was characterized by economic and security instability of the country and give an accurate picture of their efficiency and their capacity to produce during this Period.    

Purpose: The research aims to build an integrated knowledge framework for the basic research topic. The spirituality of the workplace is through access to the most important scientific proposals on these topics. In management thought framing, the knowledge within them in a serious attempt is to provide the appropriate answers about the intellectual dilemma of research by diagnosing the nature of the relationship with the influential elements and its historical development . Methodology: The study is relied on the analytical survey method. The research sample targeted (88) managers in the center of the Iraqi Ministry of Health exclusively from the researched senior leaders (general manager, assistant general manager, and head of department),

The reason for studying (The secret of Repentance and Confession in Christianity) goes back to the deep roots of repentance in all religions, specially the three revealed religions, and those who adhere to them. The human psych by nature is incessantly demanding sins and the wrong deeds. It is in need of repentance which God has opened for them. Almighty God is happy when his creatures repent and refrain from sinning. This is the reason for success in life and the hereafter and the principle of the happiness. It is also a condition for the good course. Therefore, man should refrain from sinning and feel regret for committing sins forever.

This paper is an attempt to demonstrate the syntactic behavior of -ly adverbs and -ly adjectives. It mainly deals with -ly as an inflectional suffix that forms adverbs and adjectives It is hypothesized that there are differences between adjective-forming –ly and adverb-forming –ly.The researcher first made general and specific observations about the morphological processes of -ly adverbs and -ly adjectives. Since the study focuses on a linguistic phenomenon, its data is a set of -ly adverbs and -ly adjectives used as examples to support the hypothesis. The importance of studying the syntactic behavior of -ly stems from the fact that thousands of English adjectives and adverbs are created by adding the suffix "-ly" to their roots

the structrual and mechanical properties of thin Ni films of different thicknesses deposited on coring glass substrate using lonbeam sputtering(IBS) technique under vacuum torr have been studied the TEM and electron

Perhaps masculinity and femininity in our Arabic language are among the linguistic issues that have occupied the attention of researchers, ancient and modern. Many books, works, and research have been written on this subject, but there is still something in it that must be revealed, clarified, and established, as the ancients did not classify the feminine and masculine into real, metaphorical, auditory, analogical,

This research for university students dialectic unemployment and work, focusing on
serious discussion, accurate and provide opinions between specialists and those interested in
the university youth issues and identify them in the light of the dialectical relationship
between unemployment and work for the purpose interpreted accurate and access to reality
without coverage and linked to the movement of the changing society now and the situation
that is happening in Iraq, where the loss of the safety and the weakness of the determinants of
economic well-being and the decline of public and social health and the unemployment rate
security in the heart of - programs - and blocs parties that Tgtill public opinion in any

The neighbourhood unit is a small local community in a city dwelled by certain number of dwellers who are characterized by common features, mostly economic. They daily deal with each other & unified with the feeling of neighbourhood. The daily primary services are available in this small community (like education, shopping & entertainment). This community is separated from other communities by physical boundaries like streets, gardens… etc. The neighbourhood is not an exotic notion on human community but it is as ancient as history itself since it was there in ancient communities that dwelled on earth. Complications of urban life needs, caused by cities’ expansion, and the weakness of social relationships, imposed phy