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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
Thu Mar 01 2018
Journal Name
Nuclear Physics A
Determine the 134–140Nd isotopes identity using IBM and NEF
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TThe property of 134−140Neodymium nuclei have been studied in framework Interacting Boson Model (IBM) and a new method called New Empirical Formula (NEF). The energy positive parity bands of 134−140Nd have been calculated using (IBM) and (NEF) while the negative parity bands of 134−140Nd have been calculated using (NEF) only. The E-GOS curve as a function of the spin (I) has been drawn to determine the property of the positive parity yrast band. The parameters of the best fit to the measured data are determined. The reduced transition probabilities of these nuclei was calculated. The critical point has been determined for 140Nd isotope. The potential energy surfaces (PESs) to the IBM Hamiltonian have been obtained using the intrin

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Publication Date
Sat Jan 01 2022
Journal Name
1st Samarra International Conference For Pure And Applied Sciences (sicps2021): Sicps2021
Circularity segmentation for the groups 𝒫𝒮𝓛(2,23) and 𝒫𝒮𝓛(2,29)
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Publication Date
Tue Dec 21 2021
Journal Name
Physical Chemistry Research
Photocatalytic and optical performances of CeO2 by substitution of titanium
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In this contribution, density functional theory-based calculations have been carried out to assess the electronic, photocatalytic and optical properties of Ce1-xTixO2 system. Ti incorporation leads to a decrease of Ce 4f states and enhancement of Ti 3d states in the bottom of conduction band. Furthermore, it was found that doping ceria with Ti-like transition metals could evidently shift the absorption of pure CeO2 towards higher wavelength range. These findings can provide some new insights for designing CeO2-based photocatalysts with high photocatalytic performance. To the best of our knowledge, this investigation calculates Mullikan’s charge transfer of Ce1-xTixO2 system for the first time. Charge transfer reveals an ionic bond between

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Publication Date
Sat Nov 10 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Impact of Behavioral, Psychological and Social Dimensions upon Juvenile Delinquency
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Objective: The present study aims at identifying the dimensions behind juvenile delinquency, and to identify their
socio-demographic characteristics of gender, age, and type of delinquency.
Methodology: A descriptive study was conducted in correctional schools in Baghdad City to identify the
behavioral, psychological, and social dimensions contributed to juvenile delinquency. The study sample consisted
of (50) juvenile delinquents, of them, 27 males, and 23 females whose ages range from (12 - 20) years. Those
delinquents live in males’ correctional school in Al-Shalichia, and females’ correctional school in Al-Karradah, in
Baghdad City. The study sample was selected in purposively. The study questionnaire was design

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Islamic Regular Charity between The Immediacy and The Lagging
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The islamic legitimacy,imposition and of al-zakkat(regular charity) are well
known matters to the whole muslims but being in love with the present life and
worldly existence and being in scare of the death made some of the moslems to lag
behind and delay of keeping with that matter (regular charity) because the mony al
wayes was the reason for the man happiness in the present life allah makes al-zakat
(regular charity) one of the granting remissionns of the moslems people sins in return
for that allah promised the moslems to honored them with the eternal life in in the
paradise where is the gardens beneath which rivers flow so that I decided to write in
this matter of couarse after trust and recommend in god and h

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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Vertebrate Fossils in Fatha, Injana and Mukdadiya Formations in Iraq
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This study showed that the rock bed units of Fatha (M. Miocene) includes mold of fish fossils imprint on marly limestone; Injana (L. Miocene) includes large femur bone of Mastodont and large number of bone remains; and review study of Mukdadiya Formations (Pliocene) showed more than 21 mamalian species such as: Mastodont, Hipparion, Gazzella, Felidae, Bovidae, Antilopini, Caprinae, Crocodilia, and others. Those vertebrate fossils bones were deposited and preserved within rock bed units of fluvial and evaporite marine environments. Paleoenvironment of fluvial ecosystem made up of food chain, which were includes producer, herbivores as a primary consumer as Mastodon, Hipparion and Gazelle, carnivores as a secondary consumer as felidea and

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Publication Date
Sun Sep 30 2012
Journal Name
College Of Islamic Sciences
Customary marriage and the position of Islamic law on it
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Praise be to God, Lord of the worlds, and the best of prayers, and the completion of the blessing of our master Muhammad Al-Hadi Al-Amin, his family and companions, the righteous and those who followed his path and guided him to the day of judgment.
And after:
It is God's human honor that he has legalized marriage and made optimal goals and intentions for her:
1 establish a safe and reassuring life between the husband and his wife based on the tranquility and love and compassion is achieved through satisfying the instincts of the road project from the verse:  and that He created for you mates from among yourselves to find repose in them and put between you affection and mercy in this are Signs for those who reflect  ()

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Publication Date
Fri Jan 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Almost and Strongly Almost Approximately Nearly Quasi Compactly Packed Modules
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In this paper, we present the almost approximately nearly quasi compactly packed (submodules) modules as an application of the almost approximately nearly quasiprime submodule. We give some examples, remarks, and properties of this concept. Also, as the strong form of this concept, we introduce the strongly, almost approximately nearly quasi compactly packed (submodules) modules. Moreover, we present the definitions of almost approximately nearly quasiprime radical submodules and almost approximately nearly quasiprime radical submodules and give some basic properties of these concepts that will be needed in section four of this research. We study these two concepts extensively.

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Publication Date
Sun Aug 13 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Producing CePowders By (LICVD)Process and Using TEA-Co2 Laser
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In this research , Aprocess ( LICVD) was used for producing silicon nitride powders with chemical compositon Si3N4 ,by using TEA-Co2 Laser to induc reaction in the gas phase,  NH3 was used as on additive to SiH4. Reactant gases that were vibrationaly heated by absorbing energy emitted from TEA-Co2 Laser decomposes throug coillsion assisted multiple photon dissociation causing Si3N4 powders. By the dependence of the LICVD process  on  varios parameters such as Laser intensity , total gas pressure, partial pressures of SiH4 and NH3 were investigated. Dissociation rate as a function of Laser intensity and pressure was investigated. The powders obtained exhibit various colors from brown which  is rich in Si to white.This

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Publication Date
Mon Jun 30 2014
Journal Name
Al-kindy College Medical Journal
Effectiveness and safety of non-fixation method in cochlear implantation
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ABSTRACTBackground: cochlear implants are electronic devices that convert sound energy into electrical signals to stimulate ganglion cells and cochlear nerve fibers. These devices are indicated for patients with severe to profound sensorineural hearing losses who receive little or no benefit from hearing aids. The implant basically takes over the function of the cochlear hair cells. The implant consists of external components (microphone, speech processor and transmitting coil) and internal components (receiver stimulator and electrode array). The implant is inserted via a trans mastoid facial recess approach to the round window and scala tympani.Objectives: to determine the effectiveness and safety of non fixation method in cochlear imp

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