Journal of Techniques

The increasing interest of governments in different systems of governance and political ideas in which it believes, on tax as one of the instruments of financial policy, Seek to achieve the objectives of which economic, social and political as well "on the financial goals. for that subject most Countries seek for the possible method to get a full activity tax policy, in Economic and social. And Iraq should not be different from these countries and draw up the tax policy consistent with the data of future conditions Within this context, the subject of research deals with the value added tax, because of the importance of the Iraqi economy at the present time and by the increasing application of many of the world on the other The research consists of tow parts, has been addressed in the first topic to the conceptual framework for value-added tax in terms of concept and the advantages and core features, The second is ensuring the possibility for the design and the imposition of VAT in Iraq, as well as the resolution included an analysis of the results of a number of academics and specialists in the field of taxation, and the research found, among other conclusions and make appropriate recommendations to them

Logistic Function is regarded as the best one to fit the data with binary responses and multiple levels of the explanatory variable. But there are two obstacles on the way of least squares estimation for the parameters : nonlinearity of the parameters and the hetero scedasiticity of the responses – variances . If the estimation is done without overcoming the two obstacles , the estimators will be biased , non – normally distributed and having no minimum variances . In this case there is no advantage of using the logistic function . Luckily , the overcoming of the two obstacles is not difficult because the parameters of the logistic function can be easily transformed to be linear and the responses – variances to be homoscedasitic. So the logistic function is used many times in biological studies. This research is a trial to use the logistic regression function in another field, that is, social life. The researcher studied the significance of the differences in couples- age as a divorce–factor and he could determine acceptable difference range for the safety of married life .

In this research we found out a new method for hiding secret text files in two types of images, monochrome and color, the characters of the text embedded is not sequence pixels, therefore the distance between characters is not constant. It will be difficult to quest the place of bits of character in the pixels by image analysis or statistical analysis methods.
The method succeeded in hiding many types of text in different images without degrading or seeing any difference between the out come and the original images. The text files are retrieving easily and without losing any character, Rather than that no need to returning to the source image or creating any table of hiding places.

As a result of the public awareness increasing of the information importance in all life fields and that lead to find a ways for storing, retrieving and treating the data which known as database.
Through this base you can directly put all information under the act of the planning equipments without the need to know the computer features in addition to the ability of finding results and making decision in order to develop the working systems by using data and classified them according to the work nature and qualities.
This database also fulfills procedures of keeping the data privacy and safety.
This research tries to built a relational database for personal information for Baghdad university officials(service official technicians, managers, teaching staff).
through design a system through it you can defined frames for the database files and that done through definition of fields and determined its types and volumes and the ability of using them as keys. This system also provides the ability of updating data through a reactive system, in addition to of the ability of making reports by using specific keys to get the required information.

The research intent to know the effect of using personalized system of instruction ( Keller plan ) on the student achievement in statistics . The research consists of ( 80 ) students of technical institute / baquba , of the first class for year 2004/2005 . they divided into two equivalent groups by using a design of homogenous groups , the first group is experimental , the students are used in the method of Keller plan , the second one is exacting , the students are used in the method of ordinary lecture . The results revealed that there is significant difference at 0.05 between the two groups in the mean score of the final test and according to bloom classification ( knowledge , comprehension

This research aimed to comparison the properties of the expected value of the standardized order statistics estimators of Rayleigh distribution ( suggestion method ) according to several indicators such that , correlation coefficient ( r ) , determination coefficient ( r2 ) , regression analysis of variance statistic ( F ) and the two indicators mean square errors ( MSE ) & mean percentile errors ( MPE ) with properties of the least square estimator ( OLS ) through different samples sizes by simulation technique
The empirical results showed highly grade of coincidences among the results of using ( OLS ) & with the two types of the Expected value of the Standardized order statistics methods by using the following formula :

The research aimed also new suggestion for an expected value of the Standardized order statistics formula as follows :

Accordance to the obvious , the differentiation process in the empirical view were done by several indicators , such that ( correlation coefficient , determination coefficient , analysis of variance statistic for regression , mean square error , mean percentile error ) with different sample sizes ( 10 , 50 , 100 ) by using simulation .
The empirical results showed highly grade of coincidences among the results of applying the suggested formula , in addition to that the accuracy recorded highly grade with the location and scale parameters estimates in the cases of dealing with small sample size & approximated there results with results of the studied method by their formulas with increasing sample sizes , which is for the first time as far ( as we know ) .

If the law did not limited appointment aim to issue the administrative decision and the natural case for impossible to limitation administrative route and limited the aims and purposes and put these in practical beforehand by the legislative, for administration in this liberty choice any picture for public interest ,but when the for administration man limited by in letter and spirit of law to actualization delimited form of public interest in these state( case) must be care this, As result all this considered from requirements application of rule aims limitation in issue the administrative decision that well-known in administrative law which that meaning it legislative limited the aim task, if administration deviated in decision it from determinant aim and toward actualization aim not that which mentioned it of lawmaker in this case revocation decision it for deviation in authority usage, and that arrange legal effect nullity the administrative decision and annulment it of authorized authority thereby(competent administration, administrative adjudication), demur permissibility In Iraq of administrative decision for dissent it rule aims limitation to deduce of article tenor (E) of seventh article of state consultative council number(65) for year 1979, I extracted of this search me that legal (juridical) basis for institution of this legal proceedings to lean on protection legal System based on legality principle and supremacy of law which observance all governmental institutions and societal Organizations and singles for law.
For Rarity of the writing in this subject by authors and researchers with form which suit with effectiveness it importance it in framework of administrative law, prompting to choice it address for research me here and especially still in Iraq we wade first steps of establishment of administrative decentralization state by observance obligation extent state establishments by supremacy of law and public interest at administrative decisions it issue, I decided for search in subjects search me review different of fundamentals it and landmarks it according to search plan, devote the first research for concept limitation of rule aims limitation, and second research limited for show some of faces for deviation the administrative Decision from determinant aim to issue it, and third research dedicate for studying Effect of deviation the administrative Decision from determinant aim to issue it, during the research we studied in describing and analyzing it comparing with deferent laws to achieve our aims to uncover deferent sides of the study.
Finally we hope that our simple research will help in promoting Iraqi law in a way fits the modern factors of live both nationally and internationally

This research aims to evaluate the unemployed training programmes offered by the Ministry of Higher Education through the colleges and institutes of the Foundation of Technical Education .The researchers prepared a two questionnaires .This survey was made on a sample of the trainees consisted of ( 65 ) participants and (23) of the supervisors in the technical colleges and institutes in Baghdad. The results showed that there is an agreement in the views of the supervisors and the trainees in the following:
1- The advantages were the predominant feature.
2- The benefit from the training programmes was good.
3- The training programmes were in convenience with the trends and orientations of the unemployed and the needs of the society
4- The training programmes were designed in convenience with the unemployed physical, mental, and social capabilities.
5- Limitation of difficulties or problems that hindered the achievement of the targeted goals from the training programmes.

Target costs are one of the key technologies used by the Entity of economic in identifying the target selling price of the product on the basis of market price in the case of stiff competition, after taking into account customer requirements and desires and to ensure appropriate quality of the product, and then access the target cost to ensure the integrity of the Entity of economic competitive advantage which desires the same time achieving a target profit margin is acceptable to management and investors.
When examining the practice of the Electronic Industries Company Baghdad, he found that she did not use this technique in pricing and costing of their products which has deprived the market share for the benefit of foreign products and reduced the amount of their profits earned.