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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
Sat Oct 15 2022
Journal Name
Diyala Journal Of Medicine
Chemical and microbiological properties of drinking water in the city of Baghdad
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Background: The quality of drinking water is directly related to community health. Therefore, improving the quality of drinking reflects positively on the health situation in general. The studies that deal with the quality of drinking water in the city of Baghdad in terms of chemical or microbial content are very scanty. Objective: The current review highlights the most important studies and research articles that concern the quality of drinking water, both bottled water and tap water, in terms of chemical and biological contamination and chemophysical specifications for drinking water. Abstract: Studies have shown that drinking water in the city of Baghdad, especially tap water, contains certain levels of heavy metals,

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Using financial and non-financial information ) SASB standards) to enhance investor confidence
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Companies seek to enhance investor confidence by achieving the highest level of transparency in disclosure of financial and non-financial information (SASB standards) for Iraqi insurance companies listed on the financial market. The aim of the research is to identify the extent of the ability of financial and non-financial information to enhance transparency in reporting, which is reflected in Investor confidence. And the standards of sustainability development accounting issued by (SASB) through the electronic questionnaire that was distributed. Companies seek to achieve a set of goals, the most important of which is to enhance investor confidence by improving transparency in disclosure. Concerning the employment of financial an

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Publication Date
Sun Jul 01 2012
Journal Name
Eastern Mediterranean Health Journal
Knowledge and practices of women in Iraqi universities on breast self examination
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This study evaluated the knowledge and practice of breast self-examination (BSE), among a sample of educated Iraqi women. The study sample comprised 858 women aged 18–62 years affiliated to 6 major Iraqi universities, categorized according to occupation as teaching staff (11.5%), administrative staff (18.0%) and students (70.5%). Data were collected by a self-completed questionnaire. In all, 93.9% of the women had heard about BSE, the main source of information was television (39.9%), doctors (18.4%) and the awareness campaign of the Iraqi National Breast Cancer Research Programme (11.6%). Only 53.9% of the women practised BSE; the most common excuses by those that did not were lack of knowledge of the significance of BSE (42.0%) and lack

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Publication Date
Sat Jul 01 2023
Journal Name
International Journal Of Intelligent Engineering And Systems
An Efficient Cryptosystem for Image Using 1D and 2D Logistic Chaotic Maps
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Publication Date
Tue Jun 14 2016
Journal Name
Al-academy
Education and Dramatic Recruitment of the Clown character in Child's Theater Shows
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The research is dedicated to study technical and dramatic recruitment of the clown character in Child's Theater Shows This research consist of four chapters ; first chapter is dealing with the problem of the research which defined by the following question :" Does the educational and dramatic recruitment of the clown character achieved in Child's Theater Shows?"The research is summarized in sets of points such as :•Make use of this research for the benefit of employees in the child's theater , especially directors, actors, technicians, workers and dress designers .•To benefit concerned educational institutions in the field of child's theater ; such as : child's culture house , theater & cinema office which are belonging to the ed

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Publication Date
Sat Jul 15 2023
Journal Name
Journal Of Aridland Agriculture
Estimating the infection severity and infection percentage by aphids on eggplant varieties
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Finding a new source of resistance is important to reduce the use of synthetic pesticides, which can meet the global need of suppressing pollution. In this study, the resistance of eight eggplant cultivars to Aphis gossypii was evaluated. Results of the current study highlighted that the cultivar Long-Green has a very strong resistance after 14 days post infestation whereas Pearl-Round and White-Casper cultivars were susceptible. The rest of the tested cultivars (Green-oblong, Purple-panter, Paris, Ashbilia, and Barcelona) had mild resistance. Also, the study found significant differences between the infested and non-infested plants among the tested cultivars in the plant’s height, fresh-, and dry-weight. The susceptible cultivars

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Effect of some morphological characteristics and chemical resistant maize corn borer stalk
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There significant correlation between vehicles Home (carbohydrates, protein, fiber and fat and injury borer stalk corn was for vehicles secondary effect is clear in injury borer stalk corn coumarin clear impact in the survival rate of larvae The more of these compounds in genotype I survival rate of larvae

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Publication Date
Sat Apr 23 2022
Journal Name
Research Journal Of Pharmacy And Technology
Synthesis, and Antimicrobial Evaluation of New hydrazone Derivatives of (2,4-dinitrophenyl) hydrazine
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In this work, novel compounds of hydrazones derived from (2,4-dinitrophenyl) hydrazine were synthesized. Benzamides derivatives and sulfonamides derivatives were prepared from p-amino benzaldehyde. Then these compounds were condensed with (2,4-dinitrophenyl) hydrazine through Imine bond formation to give hydrazones compounds. The compounds were characterized using FT-IR (IR Affinity-1) spectrometer, and 1HNMR analyses. The majority of the compounds have a moderate antimicrobial activity against “Gram-positive bacteria staphylococcus Aureus, and staphylococcus epidermidis, Gram-negative bacteria Escherichia coli, and Klebsiella pneumoniae, and fungi species Candida albicans” using concentrations of 250 µg\ml.

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Publication Date
Sat Mar 14 2020
Journal Name
Medico-legal Update,
Fasting Versus Non-Fasting in Assessing Lipid Profile and Complete Blood Picture
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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
The Effect of Eruca sativa extract on Gram Posative and Negative Bacteria
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The antibacterial effect of (Eruca sativa) extract was evaluated by an in vitro study testing the growth of various Gram-Positive and Gram-Negative bacteria . The bactericidal activity of this extract was analyzed by serial dilution in tubes. This study,found that Gram-Negative and Gram-Positive bacteria susceptible to very low eruca concentrations. On the other hand, Gram-positive bacteria were more susceptible than Gram-negative bacteria, the minimal bactericidal concentration of Gram-positive bacteria was 5 mg ml-1 but minimal bactericidal concentration of Gram-negative bacteria was 10 mg ml-1 that mean duble inhibation concentration of Gram-positive bacteria . this study suggest that Eruca sativa leaves have inhibation effect on Gra

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