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

The purpose of this subject is to identify what is being studied in the article, which is the involvement of human Metapneumovirus in children with respiratory illnesses. During the period November 2020 to February 2021, 100 patients with respiratory tract infections were admitted to Al Zahra Teaching Hospital and AL-Forat AL-Awsat Teaching Hospital in Najaf Governorate. Nasopharyngeal swabs were collected from patients for molecular diagnosis of human metapneumovirus using Real-Time-PCR. The patients were distributed based on age into five groups as follows (Less than one, 1-2, 2-3, 3-4, and 4-5 years), and twenty samples of healthy individuals were approved as a control group without any clinical signs of infection. the children of age gr

Leishmania species are the causative agent of a tropical disease known as leishmaniasis. Previous studies on the old world species Leishmania major, showed that the amastigotes form which resides inside the macrophage of the vertebrate host, utilize host’s sphingolipids for survival and proliferation. In this study, gene expression of serine palmitoyltransferase (SPT) subunit two (MmLCB2) of the mouse macrophage cell line (RAW264.7), which is the first enzyme in the de novo sphingolipid biosynthesis, was detected in both infected and non-infected macrophages. This was detected under condition where available sphingolipid was reduced, with the new world species Leishmania mexicana. Results of qPCR analysis showed that there was no differen

The present work reports an approach of hydrothermal growth of ZnO nanorods, which simplifies the production of low cost films with controlled morphology for H₂S gas sensor application. The prepared ZnO nanorods exhibit a hexagonal wurtzite phase analyzed by the X-ray diffraction analysis. The FTIR spectra provide information that the band located between 465-570 cm^-1 corresponds to the stretching bond of Zn-O, which confirms the creation of ZnO. PL spectroscopic studies showed that the doping of Ag NPs and f-MWCNT in the ZnO matrix leads to the tuning of the bandgap. The SEM analysis showed the morphology of ZnO was the nanorods. The nanocomposites Ag/ZnO and F-MWCNT/ZnO which prepared, sep

Background: Radiation therapy has the ability to destroy healthy cells in addition to cancer cells in the area being treated. However, when radiation combines with doxorubicin, it becomes more effective on breast cancer treatment. Objective: This study aims to clarify the effect of X-ray from LINAC combined with amygdalin and doxorubicin on breast cancer treatment, and the possibility of using amygdalin with X-ray instead of doxorubicin for the breast cancer treatment. Method: Two cell lines were used in this study, the first one was MCF-7 cell line and second one was WRL- 68 normal cell line. These cells were preserved in liquid nitrogen, prepared, developed and tested in the (place). The effect of three x-ray doses combined with a

A metal mandrel was designed for manufacturing the cathodes of high power electron tube ( Tetrode ) used in broadcasting transmitting tubes type TH558 and CQS200.The cathodes were manufactured in the present work from thoriated tungsten wires ( 2? ThO2- W) with different diameters .These cathodes were carbonized in sequences of processes to determine the carbonization parameters (temperature, pressure, time, current and voltage).Then the carbonized cathodes dimension were accurately measured to determine the deviation due to the high temperature distortion effect at about 1800°C .the distorted cathodes due to the carbonization process was treated when it was subjected inside the vacuum chamber and heat treated again .The carbonized cat

It is well known that petroleum refineries are considered the largest generator of oily sludge which may cause serious threats to the environment if disposed of without treatment. Throughout the present research, it can be said that a hybrid process including ultrasonic treatment coupled with froth floatation has been shown as a green efficient treatment of oily sludge waste from the bottom of crude oil tanks in Al-Daura refinery and able to get high yield of base oil recovery which is 65% at the optimum operating conditions (treatment time = 30 min, ultrasonic wave amplitude = 60 micron, and (solvent: oily sludge) ratio = 4). Experimental results showed that 83% of the solvent used was recovered meanwhile the main water