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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
Sat Oct 02 2021
Journal Name
International Journal Of Research In Social Sciences And Humanities
The Role of Green Quality Management and Product Life Cycle Costing in Achieving Competitive Advantage
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The principal objective of this study is to demonstrate how green quality management and product life cycle costing may help an organization gain a competitive advantage. Green quality management's influence on increasing product quality and meeting environmental criteria, as well as tracking the activities of product life cycle before, during, and after production, is demonstrated. Orienting these activities toward the production of eco-friendly products that fulfill the needs of customers, hence increasing organization's market share. We found from our study that proposed framework can help organizations improve their competitiveness. Green quality management contributes to environmental protection and the provision of high-qualit

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Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Comparative Study of Hepcidin and Some Inflammatory Parameters in Pregnant Women at the Three Trimesters
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Publication Date
Tue Jun 30 2015
Journal Name
Al-kindy College Medical Journal
The prevalence and antimicrobial resistance of Pseudomonas species in patients with chronic suppurative otitis media
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Background: Chronic suppurative otitis media (CSOM) is the result of an initial episode of acute otitis media and is characterized by a persistent discharge from the middle ear through a tympanic perforation for at least 2 weeks duration. It is an important cause of preventable hearing loss, particularly in the developing world.Objective: To get an overview on the bacterial ear infection profile in general and to assess the antibiotic resistance of Pseudomonal infection (PS) particularly since it is usually the commonest infection to cause otitis media and the most difficult to treat due to the problem of multi drug resistance..Methods: A cross sectional study was done which included 405 patients of CSOM patients, 196 (48%) case were mal

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Publication Date
Tue Jan 18 2022
Journal Name
مجلة ديالى للعلوم الصرفة
Study the gene expression of aacC1 gene in Acinetobacter baumannii that responsible for Aminoglycoside resistance
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Publication Date
Wed Aug 13 2025
Journal Name
Al-adab Journal
Oppositional Values Stimulated by ‘Structure of Feeling’: Analysing Hester’s Character in Hawthorne’s The Scarlet Letter
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Publication Date
Wed Aug 13 2025
Journal Name
Euphrates Journal Of Agricultural Science
PHYSIOLOGICAL INFLUENCEOFNITROGENFERTILIZERS RESOURCESANDANTI-TRANSPIRATININ SOME QUALITY ATTRIBUTES AND THE CONCENTRATION OF NITRATES IN POTATO TUBERS
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Publication Date
Fri Jan 01 2016
Journal Name
Journal Of The College Of Basic Education
Histological Changes in the Lung Tissues of male albino mice Exposed to Mospilan 20SG insecticide
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Publication Date
Mon Apr 02 2001
Journal Name
University Of Baghdad
Effect of Technology on the Relationship between Form and Structure in Contemporary Interior Space Language.
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Publication Date
Wed May 10 2017
Journal Name
Journal Of The College Of Languages
Difficulties of rendering both “imra’a” امرأة and “zawj” زوج in the Glorious Qur’an into English
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Women are considered important characters and subjects of discussion in the Glorious Qur‟an. Some are portrayed in a positive light while others are condemned . Most women in the Glorious Qur‟an are represented as either the mothers or wives of certain leaders and prophets. But the lexical items “Imra‟a” شاحِا and “zawj” طٚص occur in the Glorious Qur‟an with different meanings depending on the context where they occur. Translation of the Glorious Qur'an has always been a problematic and difficult issue. Since the Glorious Qur'an is regarded as miraculous and inimitable (i'jaz al-Qur'an), Muslims argue that the Qur'anic text should not be separated from its true form to another different form keeping the A

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Publication Date
Wed Apr 06 2016
Journal Name
Journal Of Water And Health
The effect of chlorine and combined chlorine/UV treatment on coliphages in drinking water disinfection
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Chlorine disinfection is a globally used method to ensure the safety of drinking water. However, it has not always been successful against viruses and, therefore, it is important to find new methods to disinfect water. Seventeen different coliphages were isolated from the treated municipal wastewater. These coliphages and MS2 were treated with different dosages of chlorine in drinking water, and a combined chlorine/ultraviolet irradiation treatment for the chlorine-resistant coliphages. Chlorine disinfection with 0.3–0.5 mg/L total chlorine (free Cl-dosage 0.12–0.21 mg/L) for 10 min achieved 2.5–5.7 Log10-reductions for 11 sensitive coliphages. The six most resistant coliphages showed no reduction with these chlorine concentra

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