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Value added tax and its technical organization Lebanon Case Study
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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                                              

            Therefore, this research focused on the definition and definition of value added tax and its financial, economic and social effects, as well as its strengths and weaknesses. The research, through its problem, emphasized the lack of studies that dealt with value added tax because of its global importance through its tax revenues To protect the local product and to deal with VAT in Lebanon to prove its hypothesis that the value of VAT is both financial and economic. Lebanon is also one of the developing countries to which Iraq belongs. It is possible, through the technical regulation of value added tax in Lebanon, Benefit from it when studying the possibility of applying this tax in Iraq.                                        

 

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Publication Date
Tue Jul 02 2019
Journal Name
Sudan Journal Of Medical Sciences
Positive and Negative Effects of the Commensal Bacteria on Carcinogenesis
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Background: Cancer is a lethal disease that results from a multifactorial process. Progression into carcinogenesis and an abnormal cell proliferation can occur due to the micro and macro environment as well as genetic mutations and modifications. In this review, cancer and the microbiota – mainly bacteria that inhabit the tumour tissue – have been discussed. The positive and negative impacts of the commensal bacteria on tumours being protective or carcinogenic agents, respectively, and their strategies have also been described. Methods: Related published articles written in English language were searched from Google Scholar, PubMed, Mendeley suggestions, as well as Google search using a combination of the keywords ‘Microbiota, commens

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Publication Date
Tue Jan 30 2024
Journal Name
Iraqi Journal Of Science
Triple-P Panel (Procalcitonin, Presepsin and Pentraxin3) to Confirm Sepsis
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     A total of 65 blood samples (25 culture positive sepsis and 40 culture negative sepsis) from patients with sepsis symptoms who resided in the ICU of Hilla city hospitals, were collected, as well as 25 samples as a control (healthy persons) during a period from January to June 2022. Data was documented at the time of admission to the ICU. Regarding PSN and PCT concentration (P value= 0.001), the control group had a significant difference from both the two patients’ groups (culture positive and negative groups of sepsis). Whereas the difference was not significant for the PTX3 concentration among patients and control (P value = 0.56). Furthermore, PSN and PCT concentrations did not significantly differ between the culture positi

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Publication Date
Tue Jan 30 2024
Journal Name
Iraqi Journal Of Science
Generalized Schultz and Modified Schultz Polynomials for Some Special Graphs
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With simple and undirected connected graph Φ, the Schultz and modified Schultz polynomials are defined as  and , respectively, where the summation is taken over all unordered pairs of distinct vertices in V(Φ), where V(Φ) is the vertex set of Φ, degu  is the degree of vertex u and d(v,u) is the ordinary distance between v and u, u≠v. In this study, the Shultz distance, modified Schultz distance, the polynomial, index, and average for both have been generalized, and this generalization has been applied  to some special graphs.

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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Preparation and in-Vitro Evaluation of Mucoadhesive Clotrimazole Vaginal Hydrogel
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Clotrimazole (CLO) is an antimycotic imidazole derivative applied locally for the treatment of vaginal yeast infections. In this study, CLO was formulated as vaginal mucoadhesive hydrogel, using different types of mucoadhesive polymers to ensure prolonged contact between active ingredient and vaginal mucosa.

Physicochemical properties of the prepared formulas were evaluated as a visual inspection, pH, swelling index, spreadability, and mucoadhesive characteristics, in addition to an in-vitro drug release. The influence of type and concentration of polymers as CMC-Na (1.5, 2.5, and 3.5%w/w), carbopol 940( 0.25, 0.5, and 1 %w/w) and poloxamer 407 (15, 25, 30%w/w) on CLO release  from the prepared gels were also invest

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Publication Date
Sun Sep 30 2018
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Torque and Drag Forces Problems in Highly Deviated Oil Well
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Excessive torque and drag can be critical limitation during drilling highly deviated oil wells. Using the modeling is regarded as an invaluable process to assist in well planning and to predict and prevent drilling problems. Identify which problems lead to excessive torque and drag to prevent cost losses and equipment damage. Proper modeling data is highly important for knowing and prediction hole problems may occur due to torque and drag and select the best method to avoid these problems related to well bore and drill string. In this study, Torque and drag well plan program from landmark worldwide programming group (Halliburton Company) used to identify hole problems.one deviated well in Zubair oil fields named, ZB-250 selected for anal

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Publication Date
Sat Dec 01 2018
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Design and Implementation of a Contactless Smart House Network System
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The Internet of Things (IoT) technology is every object around us and it is used to connect these objects to the Internet to verify Machine to Machine (M2M) communication. The smart house system is the most important application of IoT technology; it is increase the quality of life and decrease the efforts. There were many problems that faced the existing smart house networking systems, including the high cost of implementation and upgrading, high power consumption, and supported limited features. Therefore, this paper presents the design and implementation of smart house network system (SHNS) using Raspberry Pi and Arduino platforms as network infrastructure with ZigBee technology as wireless communication. SHNS consists of two mai

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Publication Date
Tue May 30 2023
Journal Name
Iraqi Journal Of Science
Properties and Application of the Suggested Exponentiated Lomax Distribution Family
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     The Exponentiated Lomax Distribution is considered one of the most commonly used continuous distribution which has a major role in analysing and modelling life time data. Therefore, A family was formed for the Exponential Lomax Distribution by introducing two new distributions as special case of the Exponentiated Lomax Distribution: (Modified Exponentiated Lomax Distribution (MELD) and Restricted Exponentiated Lomax Distribution (RELD. Furthermore, to assess the usefulness and flexibility, the two distributions were applied upon simulation study besides real application with real data set. The simulation results clearly shown the flexible performance of the maximum likelihood estimators for the parameter. Also, the real applicat

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Publication Date
Sat Jul 01 2017
Journal Name
Energy Procedia
Epoxy/Silicone Rubber Blends for Voltage Insulators and Capacitors Applications
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Publication Date
Sun Nov 01 2020
Journal Name
Chemosphere
Sorption and degradation of ranitidine in soil: Leaching potential assessment
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Publication Date
Fri May 16 2014
Journal Name
International Journal Of Computer Applications
Design and Implementation of Real Time Face Recognition System (RTFRS)
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