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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
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Estimating the reliability function of Kumaraswamy distribution data
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The aim of this study is to estimate the parameters and reliability function for kumaraswamy distribution of this two positive parameter  (a,b > 0), which is a continuous probability that has many characterstics with the beta distribution with extra advantages.

The shape of the function for this distribution and the most important characterstics are explained and estimated the two parameter (a,b) and the reliability function for this distribution by using the maximum likelihood method (MLE) and Bayes methods. simulation experiments are conducts to explain the behaviour of the estimation methods for different sizes depending on the mean squared error criterion the results show that the Bayes is bet

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Publication Date
Wed Dec 13 2017
Journal Name
Al-khwarizmi Engineering Journal
Performance Enhancement of the South Baghdad Thermal Station
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Aim of the research is the study of improving the performance of the thermal station south Baghdad and the main reasons for reduced its efficiency. South Baghdad power planet comprises (6) steam turbine units and (18) gas turbine units .The gas turbine units are composed of two groups: the first group is made up of gas units (1,2), each of capacity (123) MW. The design efficiency of gas turbine units is 32%. The actual efficiency data of steam units is 18.3% instead of 45% which is the design efficiency. The main reason for efficiency reduction of gas units is the rejected thermal energy with the exhaust gases to atmosphere, that are (450-510) ℃.The bad type of fuel used (heavy) fuel. Another reason for the low efficiency and has a neg

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Craniofacial Surgery
Surgical Management of the Recent Orbital War Injury
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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
On The extension Bi-Normality of Linear Operators
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    In this paper, we introduce the bi-normality set, denoted by , which is an extension of the normality set, denoted by  for any operators  in the Banach algebra . Furthermore, we show some interesting properties and remarkable results. Finally, we prove that it is not invariant via some transpose linear operators.

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Publication Date
Thu Aug 03 2023
Journal Name
Journal Of The College Of Basic Education
THE SYNTACTIC BEHAVIOR OF –LYADVERBS AND –LY ADJECTIVES
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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

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Publication Date
Thu Dec 30 2021
Journal Name
Journal Of Legal Sciences
The concept of an electronic payment service provider
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The provider of electronic payment services for funds is a financial institution that provides electronic payment services to users, this entity has been created in light of developments in the means of payment, and the need for electronic commerce for them, and in Iraq a system of electronic payment services for money No. 3 of 2014 has been developed and organized in it All provisions related to the payment services provider, while leaving the general issues subject to the general rules in the Banking Law, the Law on the Central Bank and the relevant laws. The payment service provider provides payment services provided by banks, except for services related to credit facilities (loans and advances). The central bank has prevented the pro

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Publication Date
Fri Feb 08 2019
Journal Name
Iraqi Journal Of Laser
The nonlinear optical properties of Epoxy/Alumina Nanocomposites
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Linear and nonlinear optical properties of epoxy/ Al2O3 nanocomposites system were studied for epoxy neat and (0.5, 1.5, 3, and 5) % Al2O3 nanocomposites.The band gap of epoxy and its nanocomposites was obtained at these weight ratios. Nonlinear optical properties experiments were performed using Q-switched Nd:YAG laser z-scan system.These experiments were carried out for different parameters: wavelengths (1064 nm and 532 nm), laser intensities (0.530, 0.679, and 0.772) GW/cm2 and weight ratio of Al2O3 nanocomposites. The results showed that the band gaps were decreased with increasing the weight ratio of nanoalumina except at 5wt% and the nonlinear refractive index coefficient is directly proportional to the incident intensities while o

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Publication Date
Mon Sep 03 2018
Journal Name
Al-academy
Performance possibilities of the flute (Descriptive analytical study)
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The nay is one of the important in stvument in Arabic music which is considered one of the oriental instruments used in the oriental music tect, and is also considered one of the basic instruments in Arabic music, It is used in many religious and mundane areas, through its expressive capabilities through which expression and conveyance of feelings to the recipient, despite their importance and role in music, and through the researcher's follow-up to this subject did not find a study on the potential capabilities of the machine. In view of the above, and given the importance of this subject at the researcher, the need arose for research to study (the potential of the flute machine)..

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Publication Date
Sat Nov 10 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Evaluation of the Families, Attitudes toward Environment Pollution
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Objectives: To evaluate the families’ attitudes toward environment pollution, and determine the relationship
between families’ attitudes towards environment pollution and their demographic characteristics of age,
education, type of family, and socioeconomic status.
Methodology: A descriptive design is carried throughout the present study to evaluate families’ attitudes toward
environment pollution for the period of October 5th2013 to May 7th2014. A non-probability "purposive" sample of
(110) families’ is selected. The sample is comprised of two groups; (75) urban families’ and (35) rural ones. An
evaluation tool is designed and constructed for the purpose of the study. It is consisted of (4) main parts;
dem

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Publication Date
Thu Jun 15 2023
Journal Name
Journal Of Legal Sciences
Legal Organizing - Redefining the Function of Criminal Law
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This is a theatrical overview of the organizational approach regarding the definition of functions of criminal law and the nature of the criminal justice system. The research assumption is the following (organizational approach is the most important and effective instrument to achieve the goal of scientific-oriented law.

The law should be defined by the terms of science, not by the terms of politics and relatively social norms. Through legally organized law social needs can be satisfied at the right time, and legislative intervention becomes more functional.

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