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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
Wed May 10 2023
Journal Name
Journal Of Engineering
3-D OBJECT RECOGNITION USING MULTI-WAVELET AND NEURAL NETWORK
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This search has introduced the techniques of multi-wavelet transform and neural network for recognition 3-D object from 2-D image using patches. The proposed techniques were tested on database of different patches features and the high energy subband of discrete multi-wavelet transform DMWT (gp) of the patches. The test set has two groups, group (1) which contains images, their (gp) patches and patches features of the same images as a part of that in the data set beside other images, (gp) patches and features, and group (2) which contains the (gp) patches and patches features the same as a part of that in the database but after modification such as rotation, scaling and translation. Recognition by back propagation (BP) neural network as

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Publication Date
Sat Dec 30 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Fingerprint Angles and Patterns in the Population of Najaf Province
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The values of fmgerprint angles were studied in 57 females and 44 males from Najaf province in the m iddle of Iraq. Some results of tlus sample were compared with the results of Southern provinces sample from Iraq i population.

The  rCS\tlts  revealed that the mean of  maximum fingerprint angle (MFA) and also the mean of absolute fingerprint angle (AFA) between samples in the studied provinces did nnt differ significantly. However, the unilateral analysis revealed only one significant diOerence in LS of  the male samples (r-2.89,  P<O.Ol), while the bilateral analysis revealed two significant differences, wluch occurred in Rl and R3 of the right hand.

As lbr the compari son between sexes of the

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Publication Date
Wed Apr 01 2009
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Isolation and Identification of Bacteria Associated with Bladder Cancer Patients
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Background: Several biological factors such as bacterial infections and immunological status are implicated in predisposing individuals to bladder cancer. Bacterial infection of urinary tract has been related to increase the risk of bladder cancer.
Patients and Methods: Resected tumors of a total of 73 patients were obtained under sterile surgical conditions. Biopsy processing samples and culture procedures of biopsy samples were mentioned in the text.
Results: Bacterial growth was observed in 48 biopsy tissues of those patients represent (65.8%) while, 25(34.2%) yielded no growth (negative results). It is obvious that E. coli is the most predominant organisms followed by K. pneumoniae and Ps. Aer

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Publication Date
Sun Jun 01 2014
Journal Name
Baghdad Science Journal
Preparation and diagnostic medicinal substance for regulating the thyroid gland
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Research included the preparation of medicinal substances ( propyl thiouracil). Which is the rule thiourea and related compounds a fundamental rule in preparation fall within the range of drugs of anti-thyroid activity (Antithyroid Drug ) , this drug prevents the thyroid hormone production against excessive activity of the thyroid gland .That the formation of iodine is important for their impact on hormone secretion thyroid , the two types, thyroxin or T4 is the main hormone ,Triiodothyronine or T3, and these hormones released by hormone regulator called (TSH) . Article attend thiourea treatment with an alcohol- soluble sodium and added to the interaction rule b- oxo ester after adjusting the PH=4 output ( propylthiouracil ) the

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Publication Date
Sun Dec 31 2023
Journal Name
College Of Islamic Sciences
Sufi Tendency Between Abdul Wahab Al-Bayati and Sohrab Sepehri
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Comparative studies are, in a sense, a study of cultural identity in a broader and deeper way, as self-knowledge is in part an awareness of the other. Therefore, every study that falls within the scope of comparative literature is a study of the authentic human identity that is open to the other without distorting the individual self or cancellation of social, environmental or national affiliation.

 

      Modern comparative studies seek to go beyond the unilateral perspective of knowledge, which often leads its holders to condescend to all that may be the characteristics of the other. They strengthen the human ties between societies that differ in their culture, literature, and language, esp

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Publication Date
Sun Jun 04 2017
Journal Name
Baghdad Science Journal
Production and Extraction of Siderophores-Catecholate- from -MDR-Acinetobacter baumannii
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Siderophores are low molecular weight organic compounds produced by microorganisms growing under low iron concentration.In this study we describe the detection, production and extraction of siderophores secreted by Acinetobacter baumannii (Multiple-drug resistant ) pathogens. One hundered twenty Gram –negative non lactose fermenter bacilli isolates have been collected from three hospitals at Baghdad city over three months. Primary identification of these isolates is performed by standard diagnostic methods (biochemical tests and API 20 NE); 19 clinical isolates of A. baumannii are cultured on CHROMagar (highly selective medium for detection of MDR Acinetobacter) as well as diagnoses is documented by using Vitek 2 system. Isolates are exa

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Role of Design And Decoration in Enriching Children’s Clothes
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As the child is growing up, he goes through different phases which will be accompanied by physical and psychological changes. These changes set the basis for processes of designing and making children's clothes which in turn give its required benefits and meet the physiological, psychological and community needs. That will help provide the child with healthy physical and psychological growth.
The aim of this research is to recognize the decoration of clothes by colors and drawings and its role in clothes' richness and children's education. The research limits are objective, The limits are for female (3-5) years old. The research was done in teaching kindergarten in the college of education for women in 2016. The researchers found many

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Publication Date
Sat Jun 27 2020
Journal Name
Iraqi Journal Of Science
Lower and Upper Bounds for Hyper-Zagreb Index of Graphs
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The topological indices are functions on the graph that do not depend on the labeling of their vertices. They are used by chemists for studying the properties of chemical compounds.  Let  be a simple connected graph. The Hyper-Zagreb index of the graph ,  is defined as  ,where  and  are the degrees of vertex  and , respectively. In this paper, we study the Hyper-Zagreb index and give upper and lower bounds for .

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Religious principles of ethic and globalization of the modern age
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Publication Date
Sun Jun 11 2017
Journal Name
Al-academy
Ceramic Art and Urban Planning for the city of Baghdad
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Ceramic art associated with urban growth in the cities, it overlapped with architectural construction, the increasing of population, urban growth, knowledge, and civilization was considered ceramic arts as an important aesthetically architecturally complement in the cities, including those in the squares and architectural institutions in the city of Baghdad .the title (Ceramic Art and Urban Planning in the City of Baghdad) the problem was its wonders : 1- Does ceramic monuments suited their locations in the city of Baghdad with the architectural planning urban of the city.2- Does the recipient interacted with these monuments and the reasons of their existence. Then the aim: knowing the relationship of the ceramic monuments with the urban

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