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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
Mon Nov 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Study of Seed Soaking and Foliar Application of Ascorbic Acid, Citric Acid and Humic Acid on Growth, Yield and Active Components In Maize
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Foliar application and seed soaking has been used as a means of supplying supplemental doses of nutrients, plant hormones, stimulants, and organic components. the effects of these applications have included yield increases, and improved drought tolerance, and enhanced crop quality, so A field experiment was carried out during spring seasons in 2019 and 2020 for styding Seed soaking and Foliar Application of Ascorbic acid, Citric acid and Humic acid on Growth, Yield and Active Components IN Maize. Randomized complete block design in split plots arrangement was used with three replicates. Main-plots were for seeds soaking with ascorbic, citric (100 mg l-1) frequently and humic at (1 ml l-1). Sub-plots were for vegetative parts nutrition with

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Publication Date
Sat Apr 01 2017
Journal Name
Al–bahith Al–a'alami
Palestinian Media Elite Attitudes towards Recording Cinemas in Addressing the Internal Situations: A Field Study
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The follower of the history of cinema in the world notes that cinema started recording one and these films are varied in their subjects, while the life of man was the material of these films to be in a creative artistic style.
If the Palestinian films produced by Palestinian directors do not have an impact on the local, Arab and international levels, this is due to the weakness in several technical fields or with the intention to make them bad or negligence of those who produce these films.
This research deals with the role played by Palestinian films in dealing with the internal situation from the point of view of the Palestinian media elite in terms of their exposure to films and the motives of this exposure and the expectation

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Publication Date
Mon Jun 30 2003
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Interfacial Rheological Properties of Iraqi Crude Oils Water System
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Publication Date
Tue Aug 01 2017
Journal Name
International Journal Of Scientific & Engineering Research
Integrated System of Information hiding by Applying Three levels
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MB Mahmood, BN Dhannoon

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Publication Date
Fri Jan 01 2021
Journal Name
E3s Web Of Conferences
Selecting Appropriate Delivery System for Implementation of Green Buildings
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Green buildings are considered more efficient than traditional buildings due to the incorporated techniques and the multidisciplinary specializations required to comply with their specifications, in addition to the advanced commissioning, which undergoes before handing over the buildings to the owners to ensure requirements conformance. As a result, the appropriate selection of a project delivery system acts as the essential factor that affects the performance of the project. This research aims at building a system that helps to select the best method to implement green buildings. Through studying the recent research approaches in project delivery systems, the factors that affect the selection of the optimal implementation method fo

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Publication Date
Tue Feb 28 2017
Journal Name
Journal Of Engineering
Design and Implementation of Enhanced Smart Energy Metering System
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In this work, the design and implementation of a smart energy metering system has been developed. This system consists of two parts: billing center and a set of distributed smart energy meters. The function of smart energy meter is measuring and calculating the cost of consumed energy according to a multi-tariff scheme. This can be effectively solving the problem of stressing the electrical grid and rising consumer awareness. Moreover, smart energy meter decreases technical losses by improving power factor. The function of the billing center is to issue a consumer bill and contributes in locating the irregularities on the electrical grid (non-technical losses). Moreover, it sends the switch off command in case of the consumer bill is not

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Publication Date
Sun Apr 28 2024
Journal Name
Journal Of Advances In Information Technology
Enhancement of Recommendation Engine Technique for Bug System Fixes
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This study aims to develop a recommendation engine methodology to enhance the model’s effectiveness and efficiency. The proposed model is commonly used to assign or propose a limited number of developers with the required skills and expertise to address and resolve a bug report. Managing collections within bug repositories is the responsibility of software engineers in addressing specific defects. Identifying the optimal allocation of personnel to activities is challenging when dealing with software defects, which necessitates a substantial workforce of developers. Analyzing new scientific methodologies to enhance comprehension of the results is the purpose of this analysis. Additionally, developer priorities were discussed, especially th

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Publication Date
Fri Feb 04 2022
Journal Name
Neuroquantology
Electrical and Structural Properties of CuBa2LaCa2Cu4O11+δ Superconducting System
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In this work, the superconducting CuBa2LaCa2Cu4O11+δ compound was prepared by citrate precursor method and the electrical and structural properties were studied. The electrical resistivity has been measured using four probe test to find the critical temperature Tc(offset) and Tc(onset). It was found that Tc (offset) at zero resistivity has 101 K and Tc (onset) has 116 K. The X-ray diffraction (XRD) analysis exhibited that a prepared compound has a tetragonal structure. The crystal size and microscopic strain due to lattice deformation of CuBa2LaCa2Cu4O11+δ were estimated by four methods, namely Scherer(S), Halder-Wagner(H-W), size-strain plot (SSP) and Williamson-Hall, (W-H) methods. Results of crystal sizes obtained by these meth

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Publication Date
Tue Dec 01 2009
Journal Name
Iraqi Journal Of Physics
Simulation of an ion Optical Transport and Focusing System
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A simulated ion/electron optical transport and focusing system has been put forward to
be mounted on high voltage transmission electron microscope for in situ investigations.
The suggested system consists of three axially symmetric electrostatic lenses namely an
einzel lens, an accelerating immersion lens, and a decelerating immersion lens, in addition
to an electrostatic quadrupole doublet lens placed on the image side. The electrodes
profile of these lenses is determined from the proposed axial field distributions. The
optical properties of the whole system have been computed together with the trajectory of
the accelerated charged-particles beam along the optical axis of the system. The computed
dimensions of th

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Implementation of Optical Coherent Communication System between Two Computers
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This work represents implementation and investigation of optical coherent communication system between two computers. A single mode optical fiber is selected as transmission medium. The data are sent via the RS-232 standard interface with a bit rate of 9.6 kbps from personal computer (PC1) by line receive to convert the data from electrical levels (-12/+12 V) into TTL level (0/5 V). The modulation of this data was accomplished by internal modulation using laser diode type (HFCT-5208M) 1310 nm wavelength. The optical D-coupler was used to combine the optical signal that come from laser source with optical signal of laser local oscillator (OTS-304XI) at 1310/1550 nm wavelength to obtain coherent (homodyne and heterodyne) detection respective

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