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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
Wed May 03 2017
Journal Name
Journal Of Physical Education
تأثير تمرينات علاجية في تحسين مرونة الجذع وانعكاسها على آلام اسفل الظهر لذوي الاعاقة البدنية
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Publication Date
Tue Nov 13 2018
Journal Name
Arab Science Heritage Journal
التحديات التحديات المعاصرة للثقافة الإسلامية دراسة في الصورة النمطية المتبادلة للسلام وللحرب بين الإسلام والغرب
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Islamic Culture face many challenges Such as، Secularism، westrenism، globalism and Colonialism under current attempts For western States and united states of America to dominate on world and Confront all her Opponent Polaris it be clear when U. S. A. Occupied Afghanistan and Iraq and Threatened many Arabic and Islamic States

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Publication Date
Sun Dec 02 2018
Journal Name
Arab Science Heritage Journal
المواقع الجغرافية التابعة لمدينة دمشق في كتاب تاريخ دمشق الكبير لابن عساكر ت 571هـ/1272م
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the history of Damascus by Ibn ' asaakir d. 571 a.h. 1272 m from local histories books concerned with male citizen narrators, to distinguish between rate and Rob them, this book is more a history of Islamic heritage books on Islamic City, and if we know that Ibn ' asaakir translated it for personal

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Publication Date
Tue Apr 01 2008
Journal Name
Journal Of Educational And Psychological Researches
أثر أستراتيجية الملخصات القبلية على التحصيل والاستبقاء لدى طالبات الصف الثاني متوسط في مادة التاريخ
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Research problem: the problem of the current research can determine the dimensions of answering the following question - What is the impact of the use strategy summaries tribal collection and retention in the second grade students in the middle of history?
The importance of research: In order to achieve the desired education and access to educational goals required, and to address all the challenges facing the educational process, so you may need to use methods and different educational methods in the teaching of social history, particularly, of those methods and modalities to adopt strategies tribal in teaching, has chosen researcher summaries tribal style, which is one of the strategies of goo

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Educational And Psychological Researches
الكفاءة الانتاجية الداخلية الكمية في كليات الطب – جامعة بغداد (بحث مستل عن رسالة الماجستير الموسومة )
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The research aims at the following:

- Identifying the level of internal quantity efficiency in Medical colleges, University of Baghdad by determining the level of productivity for one group for the total batch according to sex variable (males and females). Procedures of the study

The researcher used the descriptive and analytical method has been used by following them up enhanced by flow indicators of students for one session  depending on   special statistical data  analyss .

The results are as follows:

 - The Faculty of Medicine were higher productivity scholarships for one year and two years of schooling, as well as the highest in the efficiency of the Faculty o

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Publication Date
Mon Oct 01 2007
Journal Name
Journal Of Educational And Psychological Researches
تقويم طرائق التدريس والتقنيات التربوية والأختبارات التحصيلية لدى أعضاء الهيئة التدريسية في جامعتي بغداد والنهرين
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أن أزدياد أعداد الطلبة في معظم دول العالم ، والتوسع في التعليم العالي ، أدى الى أستيعاب أعداد كبيرة في المؤسسات التعليمية من حملة الشهادات العليا الماجستير خاصة والدكتوراه ، وأن برامج الدراسات العليا وضعت لأعداد باحثين مختصين في مجالات عدة منها التدريس وما يتطلبه من مهارات مختلفة ، فأن قسماً منهم ليست لديه المعرفة النظرية والتطبيق العملي والمهارات اللازمة لأستخدام طرائق التدريس والتقنيات التربوية أث

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Publication Date
Mon Dec 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
إيجاد الحل المقبول (الممكن) والأمثل لأنموذج البرمجة الخطية في ظل عدم تحقق شرطّي الإمكانية والأمثلية
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تعد البرمجة الخطية عاملاً مؤثراً وفعالاً في عملية صنع و إتخاذ القرار عندما تكون الموارد متاحة أو متوفرة لكي تعطي أهدافاً معينة ، وتكمن البرمجة الخطية في حل وتقييم الانشطة أو الفعاليات عند تطبيق إحدى أدواتها وهي الطريقة المبسطة العامة ، التي يكون فيها الحل مقبولاً (ممكناً) ويجب التوصل الى الحل الامثل عندها تسمى بالطريقة المبسطة الاولية أو يكون الحل فيها أمثلاً ويجب التوصل الى الحل الم

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Publication Date
Wed Jun 01 2011
Journal Name
Political Sciences Journal
السياسة الروسية في الشرق الاوسط الكبير او (فن اقامة علاقات الصداقة مع كل دول العالم )
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السياسة الروسية في الشرق الاوسط الكبير او (فن اقامة علاقات الصداقة مع كل دول العالم)

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Physics: Conf. Series
Composition, Characterization and Antibacterial activity of Mn(II), Co(II),Ni(II), Cu(II) Zn(II) and Cd(II) mixed ligand complexes Schiff base derived from Trimethoprim with8- Hydroxy quinoline
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New Schiff base ligand 2-((4-amino-5-(3, 4, 5-trimethoxybenzyl) pyrimidin- 2-ylimino) (phenyl)methyl)benzoic acid] = [HL] was synthesized using microwave irradiation trimethoprim and 2-benzoyl benzoic acid. Mixed ligand complexes of Mn((ІІ), Co(ІІ), Ni(ІІ), Cu(ІІ), Zn(ІІ) and Cd(ІІ) are reacted in ethanol with Schiff base ligand [HL] and 8-hydroxyquinoline [HQ] then reacted with metal salts in ethanol as a solvent in (1:1:1) ratio. The ligand [HL] is characterized by FTIR, UV-Vis, melting point, elemental microanalysis (C.H.N), 1H-NMR, 13C-NMR, and mass spectra. The mixed ligand complexes are characterized by infrared spectra, electronic spectra, (C.H.N), melting point, atomic absorption, molar conductance and magnetic moment me

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Publication Date
Wed Sep 25 2013
Journal Name
International Journal For Sciences And Technology
Synthesis, Characterization, And Antibacterial Activities Of Manganese (II),Cobalt(II), Copper(II) ,Iron (II), Nickel (II) And Cadmium(II) Mixed- Ligand Complexes Containing Amino Acid( L- Lysine) And 1,10-Phenanthroline
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The research includes the synthesis and identification of the mixed ligands complexes of M(II) Ions in general composition [M(Lyn)2(phen)] Where L- lysine (C6H14N2O2) commonly abbreviated (LynH) as a primary ligand and 1,10-phenanthroline(C12H8N2) commonly abbreviated as "phen," as a secondary ligand . The ligands and the metal chlorides were brought in to reaction at room temperature in ethanol as solvent. The reaction required the following molar ratio [(1:1:2) (metal): phen:2 Lyn -] with M(II) ions, were M = Mn(II),Cu(II), Ni(II), Co(II), Fe(II) and Cd(II). Our research also includes studying the bio–activity of the some complexes prepared against pathogenic bacteria Escherichia coli(-),Staphylococcus(-) , Pseudomonas (-), Bacillus (-)

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