Abstract

      Value Added Tax (VAT) is one of the most important types of indirect taxes because of its advantages in achieving financial, economic and financial objectives. The introduction of VAT is part of the reform of the structure of the Lebanese public tax system aimed at reducing the fiscal deficit and resulting inflation, which still lacks a general consumption tax. There is also an urgent need to increase treasury revenues , Because of its broad tax base, as it imposes on the consumption of locally produced and imported goods, in addition to the role played by this tax in support of the local product              &nbs

In this paper three techniques for image compression are implemented. The proposed techniques consist of three dimension (3-D) two level discrete wavelet transform (DWT), 3-D two level discrete multi-wavelet transform (DMWT) and 3-D two level hybrid (wavelet-multiwavelet transform) technique. Daubechies and Haar are used in discrete wavelet transform and Critically Sampled preprocessing is used in discrete multi-wavelet transform. The aim is to maintain to increase the compression ratio (CR) with respect to increase the level of the transformation in case of 3-D transformation, so, the compression ratio is measured for each level. To get a good compression, the image data properties, were measured, such as, image entropy (He), percent r

In this paper three techniques for image compression are implemented. The proposed techniques consist of three dimension (3-D) two level discrete wavelet transform (DWT), 3-D two level discrete multi-wavelet transform (DMWT) and 3-D two level hybrid (wavelet-multiwavelet transform) technique. Daubechies and Haar are used in discrete wavelet transform and Critically Sampled preprocessing is used in discrete multi-wavelet transform. The aim is to maintain to increase the compression ratio (CR) with respect to increase the level of the transformation in case of 3-D transformation, so, the compression ratio is measured for each level. To get a good compression, the image data properties, were measured, such as, image entropy (He), percent root-

Schiff base derived from PVA and Erythroascorbic acid derivative (pentulosono-ɣ-lactone-2, 3-enedianisoate) was synthesized and characterized by Thin Layer Chromatography (TLC) and FTIR spectra, aldehyde was also characterized by (U.V-Vis), 1HNMR, 13CNMR and mass spectra. The inhibitory effect of prepared polymer on the activity of human serum Cholinesrerase has been studied in vitro. The polymer showed a remarkable activity at low concentration (4.5*10-3 – 4.5*10-8 M).

The current research was conducted to report the synthesis of alumina powder from Iraqi kaolin. The kaolin was transformed to metakaolin by calcinations at temperature 800 °C for three hours. Then the calcined kaolin was treated with (1.5 M) from H2SO4 for 6 hours to form Al2(SO4)3.12H2O solution. The precipitate was dried at 80oC for 10 hours and calcinations at different temperatures for two hours. The samples which result was characterized by X–Ray diffraction (XRD) and X–Ray fluorescence (XRF). The results indicate to the crystalline hydrate aluminum sulfate for the sample that be as – synthesis and when calcinations at 600 oC transformed into aluminum sulfate phase. The phases of alumina which we obtain consisted of a gamma a

This research concerns the fact of the school garden and how can we tackle this issue. The research starts with a question forwarded to those who are interested in the ministry of education matters; the question is that how is the extent of interest in the school garden project? And how it is activated in the Iraqi Educational Institution program? In addition, the analysis reveals the importance of the school garden since we, as teachers and students, suffer from seeing the view of the trashes, the wastes of school furniture, the stinking water and the weeds and how it is accumulated in the back yard of the school. To add fuel to the fire, the increase in number of the students; year after year. This increase leads to adding more classes

Evidences indicate that human beings were preoccupied with extreme forms of mental and psychic experiences long before they were recorded in literature. Greek myths and legends appear to include symbolizations of delusions, mania, and other bizarre forms of thought and behaviuor. The figure of the mad man or woman is analogous to the wild man, or the imaginary being who appears in various forms throughout western literature and art. Various studies refer to the notion of the wild man as a response to a persistent psychological urge. This urge gives an external expression and a valid form to the impulses of reckless physical self-assertion which is believed to be hidden in all of us, but is normally kept under control. Such impulses were exp

The primary focus of the study factor reverse polymerization styrene polymer kinetics and distribution weight Aljaia in Blma Aldhur free reverse The study was conducted wi Mamahakah and using the Monte Carlo method

A general mathematical model for a fixed bed immobilized enzyme reactor was developed to simulate the process of diffusion and reaction inside the biocatalyst particle. The modeling and simulation of starch hydrolysis using immobilized α-amylase were used as a model for this study. Corn starch hydrolysis was carried out at a constant pH of 5.5 and temperature of . The substrate flow rate was ranging from 0.2 to 5.0 mL/min, substrate initial concentrations 1 to 100 g/L. α-amylase was immobilized on to calcium alginate hydrogel beads of 2 mm average diameter. In this work Michaelis-Menten kinetics have been considered. The effect of substrate flow rate (i.e., residence time