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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 Dec 01 2018
Journal Name
Journal Of South Asian Federation Of Obstetrics And Gynaecology
Effect of Leptin Level in Pregnancy Complicated by Preeclampsia and Pregnancy Outcome
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Publication Date
Sat Mar 08 2025
Journal Name
Fusion: Practice And Applications
Fast Numeric Sign Detection Using Adaptive Thresholding and Geometry of Optimized Fingers
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A strong sign language recognition system can break down the barriers that separate hearing and speaking members of society from speechless members. A novel fast recognition system with low computational cost for digital American Sign Language (ASL) is introduced in this research. Different image processing techniques are used to optimize and extract the shape of the hand fingers in each sign. The feature extraction stage includes a determination of the optimal threshold based on statistical bases and then recognizing the gap area in the zero sign and calculating the heights of each finger in the other digits. The classification stage depends on the gap area in the zero signs and the number of opened fingers in the other signs as well as

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Scopus
Publication Date
Sun Jun 02 2019
Journal Name
Baghdad Science Journal
Fog Computing Resource Optimization: A Review on Current Scenarios and Resource Management
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            The unpredictable and huge data generation nowadays by smart computing devices like (Sensors, Actuators, Wi-Fi routers), to handle and maintain their computational processing power in real time environment by centralized cloud platform is difficult because of its limitations, issues and challenges, to overcome these, Cisco introduced the Fog computing paradigm as an alternative for cloud-based computing. This recent IT trend is taking the computing experience to the next level. It is an extended and advantageous extension of the centralized cloud computing technology. In this article, we tried to highlight the various issues that currently cloud computing is facing. Here

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Publication Date
Tue Dec 11 2018
Journal Name
Baghdad Science Journal
Water flow velocity and oxide film formation effect on copper pipe corrosion
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An overall mathematical model for copper pipe corrosion in flowing water was derived based on mass transfer fundamentals where we introduced the effects of boundary layer velocity, bulk flow velocity and the surface oxide protective film on the corrosion rate. A set of experiments were conducted in a straight 10mm diameter copper pipe, flow of water include six velocities of maximum value 7.33m/sec at 200C and 350C. The good agreement between the calculated and experimental corrosion rate values were achieved , the agreement reached 92% .

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Publication Date
Sun Nov 27 2022
Journal Name
Al–bahith Al–a'alami
Municipality of Baghdad’s communication means and methods during imposing the law operations
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This study aims at  identifying  how Baghdad Municipality employs public relations in law enforcement operations and the role played by the Municipality in communication and communicating with the public, raising their awareness and educating them to not  abuse public property.  As for the research tools, the researcher used the questionnaire as a data  collection tool in addition to an analytical description of the means and methods of communication for public relations on  Baghdad Municipality Facebook page.

The research comes out with a set of result; the most important of which are:
The means through which citizens learned about the existence of campaigns to impose the law an eliminate violati

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Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Patients' awareness about Cardiovascular Disease and the Causes of Coronary Artery Disease
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Objective: This study aims to assess the awareness of patients suffering from cardiovascular
diseases.
Methodology: A descriptive design was applied in this study. A purposive sample consisted of
(100) patients with cardiovascular disease in the Mosul's hospitals were interviewed to achieve study
objectives. A questionnaire was used for data collection after tested for validity and reliability by pilot
study.
Results: The study results showed the mean of patients awareness are (1.78) cut point of (3) and
the majority of patients84% were aged more than 50 years or above. Slightly increase proportion of
male more than females. Most of them are married81%, retired, smokers, and a period of developing
the disease a

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Publication Date
Sun Jun 09 2019
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Preparation and Evaluation of Rebamipide Film using Casting Technique for Local Action
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Abstract

The aim of this study was to prepare rebamipide ocular inserts in order to extend its release on the ocular surface for dry eye treatment. Solubility study was applied to the drug with or without l-arginine using different solvents. Solvent casting technique was used to prepare the inserts; l-arginine was used to solubilize the drug, hydroxypropyl methylcellulose grades (E5 and K15M) and poly ethylene glycol 200 were used as excipients. The inserts were evaluated for their physical and mechanical properties, moisture loss% and absorption %, surface pH, and in-vitro drug release. The use l-arginine exhibited an enhancement of rebamipide solubility in both deionized water and phosphate buffer (pH 7.4) by a

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Publication Date
Wed Dec 01 2021
Journal Name
International Journal Of Agricultural And Statistical Sciences
Antibacterial activity of thuja orientalis and green tea in pseudomonas areogenosa infection
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Seven isolates were identified as Pseduomonas aeruginosa from clinical samples. Antibiotic sensitivity test were done to determine their sensitivity to number of antibiotics, the results illustrated all that isolates were resistant to most used antibiotics. The ability of Pseduomonas isolates to produce haemolysin, protease and pyocyanin were detected in this study, all isolates had the ability to produce pyocyanin pigment, hemolysis and protease. The antimicrobial activity of the ethanolic extracts of Thuja orientalis and green tea against P.aeruginosa were investigated. The results showed that both these plant extracts have inhibitory effect against Pseduomonas isolates and it was shown that ethanolic extract of green tea was more efficie

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Scopus
Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Safety method, Spectrophotometric Determination of Sulfamethaxazole drug in bulk and Pharmaceutical Preparations
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A simple, cheap, fast, accurate, Safety and sensitive spectrophotometric method for the determination of sulfamethaxazole (SFMx), in pure form and pharmaceutical dosage forms. has been described The Method is based on the diazotization of the drug by sodium nitrite in acidic medium at 5Cº followed by coupling with salbutamol sulphate (SBS) drug to form orange color the product was stabilized and measured at 452 nm Beer’s law is obeyed in the concentration range of 2.5-87.5 ?g ml-1 with molar absorptivity of 2.5x104 L mole-1 cm-1. All variables including the reagent concentration, reaction time, color stability period, and sulfamethaxazole /salbutamol ratio were studied in order to optimize the reaction conditions. No interferences were

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Most appropriate conditions of the binding of LH in Benign and Malignant
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Test method was developed radioimmunotherapy to appoint in two groups of patients infected with a uterine tumor Great conditions in tumor tissue benign and malignant Ddh teacher radioactive iodine isotope

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