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

This paper proposes a better solution for EEG-based brain language signals classification, it is using machine learning and optimization algorithms. This project aims to replace the brain signal classification for language processing tasks by achieving the higher accuracy and speed process. Features extraction is performed using a modified Discrete Wavelet Transform (DWT) in this study which increases the capability of capturing signal characteristics appropriately by decomposing EEG signals into significant frequency components. A Gray Wolf Optimization (GWO) algorithm method is applied to improve the results and select the optimal features which achieves more accurate results by selecting impactful features with maximum relevance

The microbend sensor is designed to experience a light loss when force is applied to the sensor. The periodic microbends cause propagating light to couple into higher order modes, the existing higher order modes become unguided modes. Three models of deform cells are fabricated at (3, 5, 8) mm pitchand tested by using MMF and laser source at 850 nm. The maximum output power of (8, 5, 3)mm model is (3, 2.7, 2.55)nW respectively at applied force 5N and the minimum value is (1.9, 1.65, 1.5)nW respectively at 60N.The strain is calculated at different microbend cells ,and the best sensitivity of this sensor for cell 8mm is equal to 0.6nW/N.

New data on jumping spiders (Salticidae) and tangle-web spiders (Theridiidae) of Armenia are provided on the basis of recently collected specimens in various regions of Armenia. One species, Ballus rufipes (Simon, 1868) is recorded as new to the Caucasus Region, in addition to the following species: Neon reticulatus (Blackwall, 1853), Pellenes brevis (Simon, 1868), Salticus scenicus (Clerck, 1757) and Synageles dalmaticus (Keyserling, 1863) that belong to a family Salticidae, are recorded in Armenia for the first time.
A further 7 species of Theridiidae are recorded in Armenia for the first time Kochiura aulica (C. L. Koch, 1838), Steatoda albomaculata (De Geer, 1778), Steatoda bipunctata (Linnaeus, 1758), Steatoda castanea Clerk, 175

Embedding an identifying data into digital media such as video, audio or image is known as digital watermarking. In this paper, a non-blind watermarking algorithm based on Berkeley Wavelet Transform is proposed. Firstly, the embedded image is scrambled by using Arnold transform for higher security, and then the embedding process is applied in transform domain of the host image. The experimental results show that this algorithm is invisible and has good robustness for some common image processing operations.

This paper presents the design of a longitudinal controller for an autonomous unmanned aerial vehicle (UAV). This paper proposed the dual loop (inner-outer loop) control based on the intelligent algorithm. The inner feedback loop controller is a Linear Quadratic Regulator (LQR) to provide robust (adaptive) stability. In contrast, the outer loop controller is based on Fuzzy-PID (Proportional, Integral, and Derivative) algorithm to provide reference signal tracking. The proposed dual controller is to control the position (altitude) and velocity (airspeed) of an aircraft. An adaptive Unscented Kalman Filter (AUKF) is employed to track the reference signal and is decreased the Gaussian noise. The mathematical model of aircraft

In this work, satellite images classification for Al Chabaish marshes and the area surrounding district in (Dhi Qar) province for years 1990,2000 and 2015 using two software programming (MATLAB 7.11 and ERDAS imagine 2014) is presented. Proposed supervised classification method (Modified Vector Quantization) using MATLAB software and supervised classification method (Maximum likelihood Classifier) using ERDAS imagine have been used, in order to get most accurate results and compare these methods. The changes that taken place in year 2000 comparing with 1990 and in year 2015 comparing with 2000 are calculated. The results from classification indicated that water and vegetation are decreased, while barren land, alluvial soil and shallow water

A number of compression schemes were put forward to achieve high compression factors with high image quality at a low computational time. In this paper, a combined transform coding scheme is proposed which is based on discrete wavelet (DWT) and discrete cosine (DCT) transforms with an added new enhancement method, which is the sliding run length encoding (SRLE) technique, to further improve compression. The advantages of the wavelet and the discrete cosine transforms were utilized to encode the image. This first step involves transforming the color components of the image from RGB to YUV planes to acquire the advantage of the existing spectral correlation and consequently gaining more compression. DWT is then applied to the Y, U and V col

Comparative studies are, in a sense, a study of cultural identity in a broader and deeper way, as self-knowledge is in part an awareness of the other. Therefore, every study that falls within the scope of comparative literature is a study of the authentic human identity that is open to the other without distorting the individual self or cancellation of social, environmental or national affiliation.

      Modern comparative studies seek to go beyond the unilateral perspective of knowledge, which often leads its holders to condescend to all that may be the characteristics of the other. They strengthen the human ties between societies that differ in their culture, literature, and language, esp