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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
Sun Jul 03 2005
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Chemical Characterization and Antibacterial Activity of Black Tea Extract Components
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Background: Aqueous extracts of black tea exhibited antimicrobial activity against wide range of bacteria.
Aim of study: In this investigation the antimicrobial ly active components of this extract were identified and characterized. The minimal inhibitory concentration (MIC) for each one was determined.
Subject & Methods: the active components of the aqueous extract were identified and characterized. The minimal inhibitory concentration (MIC) for each was determined. Tannic acid, theophylline, caffeine and theobromine were isolated by thin layer chromatograhy (TLC) and purified by silica gel column. MIC was assessed by using agar dilution method.
Results: Broad spectrum activity of three components excluding theobromine agai

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Publication Date
Sat Jan 05 2019
Journal Name
Iraqi Journal Of Physics
Fabrication and characterization of porous silicon for humidity sensor application
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Porous Silicon (PS) layer has been prepared from p-type silicon by electrochemical etching method. The morphology properties of PS samples that prepared with different current density has been study using atom force measurement (AFM) and it show that the Layer of pore has sponge like stricture and the average pore diameter of PS layer increase with etching current density increase .The x-ray diffraction (XRD) pattern indicated the nanocrystaline of the sample. Reflectivity of the sample surface is decrease when etching current density increases because of porosity increase on surface of sample. The photolumenses (PL) intensity increase with increase etching current density. The PL is affected by relative humidity (RH) level so we can use

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Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
The rule of need relegates to necessity controls and applications
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Summary
This research is included in the study of one of the most important rules of jurisprudence, which is (necessity descends the status of necessity, controls and applications) branching from the major rule (hardship brings facilitation) and since the jurisprudential rule is defined as knowledge of a total or majority rule that applies to all its parts. He has to know all the branches that fall under him, which leads to understanding Sharia, controlling jurisprudential issues and linking them to its rules, so that no contradiction occurs, and he has the jurisprudential faculty that he promotes in consideration and diligence. And what is meant by need: is what is lacking in terms of expansion and raising the distress that often lea

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Publication Date
Sat Apr 30 2022
Journal Name
Iraqi Journal Of Science
Nannobiostratigraphy and Paleoecology of Fat'ha Formation, Bashiqa Anticline, Northeastern Iraq
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Fifteen samples of limestone, marls and, clay from the Fat'ha Formation are obtained from the location of Bashiqa village, Bashiqa anticline, Northeastern Iraq. A detailed investigation is carried out, during which twenty-four species of calcareous nannofossils identified, twenty- one are descried from other regions while three are left under an open name because of lack of material or insufficient samples. Besides, seventeen species of Ostracoda fossils were picked and diagnosed, including two subspecies, belonging to ten genera, and four subgenera.

The recorded calcareous nannofossil assemblages include two biozones which are from the lower to the upper part of the section: (1)  Helicosphaera ampliaperta Interval  Bio

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Publication Date
Mon Jan 02 2017
Journal Name
Journal Of Educational And Psychological Researches
Frustration degree and guilt among drug addicts harmful to themselves
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This study aimed to identify the degree of frustration and guilt among addicts who hurt themselves with drug,  and to know the addicts perspective  who are in treatment clinics and rehabilitation centers  in Palestine, in order to achieve this goal aDeterminationThe study population has been identified , this study population consisted of ' (82) addict, the researcher used the descriptive analytical method which is appropriate for  this  study, so the researcher questioned the addicts who are in treatment clinics and rehabilitation centers  in Palestine and analyze their  responses  in light of some of the variables.

The study results showed that drug addicts who ar

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Publication Date
Sat Apr 30 2022
Journal Name
Iraqi Journal Of Science
Maximal and Minimal Regular β -Open Sets in Topological Spaces
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    In this paper, new concepts of maximal and minimal regular s are introduced and discussed. Some basic properties are obtained. The relation between maximal and minimal regular s and some other types of open sets such as regular open sets and   -open sets are investigated.

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Publication Date
Sun Feb 21 2021
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Foreign bodies’ inhalation, 38-year-experience Past, present and future
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Four decades of personal experience in dealing with the inhaled foreign body (FB)
Ways of presentations.
Methods of diagnosis.
Methods used for the successful removal the FBs using the rigid paediatric bronchoscope will be elucidated. 
The changing patterns of the types of FB during these years will be emphasized.
Majority of these incidents of inhaled FBs are preventable.
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Publication Date
Fri Dec 29 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Chemical Characterization and Pharmacological Evaluation of Phytophenols-Etodolac Mutual Prodrugs
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Etodolac is choice of drug for pain and inflammation but has major side effects of gastric ulcers that are due to free carboxylic group. Etodolac belongs to the chemical class of non-selective COX-inhibitor but preferentially COX-2 inhibitor. Here the ester linked mutual prodrugs of etodolac with phytophenols like vanillin, carvacrol, umbelliferone, guaiacol, sesamol and syringaldehyde were synthesized. All the prodrugs were characterized by IR-spectroscopy, 1H-NMR, 13C-NMR and mass spectrometry. Among the synthesized prodrugs, the Eto-van, Eto-umbe, Eto-sesa and Eto-syr showed improved analgesic and anti-inflammatory activity compared to etodolac. All the synthesized prodrugs showed less ulcerogenic side effects co

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Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
Extraction and Purification of Staphylolysin enzyme produced by Pseudomonas aeruginosa
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Pseudomonas aeruginosa was isolated from various clinical samples included urine, sputum, stool, ear, wound & burn swabs. Detection of the ability of local isolates to produce staphylolysin enzyme was studied, on Tryptic soya agar + 0.2% (wt./vol.) of heat killed Staphylococcus. aureus at temperature 100oC. medium and the diameters of lysis zone ranged from 5-22mm, then the isolate P16 was chosen to extract staphylolysin A (LasA) and its specific activity reaches 8.59 unit /mg protein, whi1e the isolate P5 was chosen to extract staphylolysin D (LasD) where it's specific activity reaches 0.66 unit /mg protein since the two isolates were the most production of enzyme. Staphylolysin enzyme was extracted by cooling centrifugation and par

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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Human Bone Marrow Mesenchymal Stem Cells Isolation, Expansion and Identification
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The present study aimed to isolate and diagnose mesenchymal stem cells derived from human bone that is the source generating cells that are the best types of treatment for tissue diseases.
Cells were isolated from the back bone of the human pelvis, separated using density gradual sedimentation method and then the cells were grown on the culture media RPMI-1640 \ 20% FBS.
To detect the purity of cells that have been isolated and have been transplanted immune use the method using CD44 (mesenchymal stem cells marker) CD43, a specific marker for hematopoietic cells Nestin, (the neurons private marker).
The present study has shown that mesenchymal cells that have been isolated and expanded in this experiment has reached up 99.7% for

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