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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 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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Publication Date
Wed Jun 20 2018
Journal Name
Al-academy
Style in contemporary Iraqi painting before and after the war
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What happened on the Iraq war in 2003 put the problematic about what can happen from a shift in the style of individual or collective in contemporary Iraqi art similar to what is known in the history of the modern art world.

It wanted the researcher to identify this dilemma in academic study looking for an explanation of this Alastfhamat from the entrance of the definitions shows laparoscopic destination, as it determines the address (b style in painting contemporary Aeraa before and after the war) was a comparative analysis, through a choice of two Iraqi artists who have production style known sets since before the war, in order to read the transformation that took place in art before and after their tactics, and in order to off

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Publication Date
Tue Dec 26 2017
Journal Name
Al-khwarizmi Engineering Journal
FPGA Realization of Two-Dimensional Wavelet and Wavelet Packet Transform
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The Field Programmable Gate Array (FPGA) approach is the most recent category, which takes the place in the implementation of most of the Digital Signal Processing (DSP) applications. It had proved the capability to handle such problems and supports all the necessary needs like scalability, speed, size, cost, and efficiency.

In this paper a new proposed circuit design is implemented for the evaluation of the coefficients of the two-dimensional Wavelet Transform (WT) and Wavelet Packet Transform (WPT) using FPGA is provided.

In this implementation the evaluations of the WT & WPT coefficients are depending upon filter tree decomposition using the 2-D discrete convolution algorithm. This implementation w

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Publication Date
Sun Apr 02 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Phosphodiester Conjugation of Metronidazole and Dexamethasone as Possible Mutual Prodrug
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As possible mutual prodrug had been synthesized that contain metronidazole and dexamethazone conjugated through phosphodiester linkage. The rationale for this type of conjugate is to get a prodrug with possible site – specific delivery of its active constituents into the lower parts of the G.I.T.

This compound was synthesized by the reaction of dexamethzone – 21 – phosphate with metronidazole to form:(1 – (dexamethazone – 21 – phosphoryl) – metronidazole)

   This conjugate was performed using dicyclohexylcarbodiimide (DCC) as a condensing agent. The identity of the prepared compound had been confirmed using T.L.C., U.V. spectroscopy, IR spectrosco

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Publication Date
Mon Jun 04 2018
Journal Name
Baghdad Science Journal
Designing and Constructing the Strain Sensor Using Microbend Multimode Fiber
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The microbend sensor is designed to experience a light loss when force is applied to the sensor. The periodic microbends cause propagating light to couple into higher order modes, the existing higher order modes become unguided modes. Three models of deform cells are fabricated at (3, 5, 8) mm pitchand tested by using MMF and laser source at 850 nm. The maximum output power of (8, 5, 3)mm model is (3, 2.7, 2.55)nW respectively at applied force 5N and the minimum value is (1.9, 1.65, 1.5)nW respectively at 60N.The strain is calculated at different microbend cells ,and the best sensitivity of this sensor for cell 8mm is equal to 0.6nW/N.

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Publication Date
Wed Jul 17 2019
Journal Name
Iraqi Journal Of Science
On Commutativity of Prime and Semiprime - Rings with Reverse Derivations
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Let M be a weak Nobusawa -ring and γ be a non-zero element of Γ. In this paper, we introduce concept of k-reverse derivation, Jordan k-reverse derivation, generalized k-reverse derivation, and Jordan generalized k-reverse derivation of Γ-ring, and γ-homomorphism, anti-γ-homomorphism of M. Also, we give some commutattivity conditions on γ-prime Γ-ring and γ-semiprime Γ-ring .

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Scopus (5)
Crossref (1)
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Publication Date
Wed Dec 11 2019
Journal Name
Journal Of The College Of Education For Women
Evaluation of Raw and Drinking Water for Diyala Governorate (2017)
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The study examined the assessment of raw water and drinking water projects of  Diyala Governorate for the year 2017, amounting to (24) projects, The average per capita supply of potable water (0.396 m3 / day/person), which is less than the global standard for the average per capita of drinking water, and constitute water rumors within the network of water transport in the province (3%), and the water of raw and drinking value within the limits allowed to be used by Iraq and the global indicators of {Total acidity, alkaline, acidic function, chlorides, magnesium, Electrical conductivity, total soluble salts, sodium, potassium, sulfates, turbidity other than (raw water)}. While the index of calcium only a value higher than the limits

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Publication Date
Thu Dec 29 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Flexural Properties of Glass and Graphite Particles Filled Polymer Composites
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The effects of reinforcing polymers with glass and graphite particles on enhancing their flexural properties are investigated.   Five composites were fabricated using the same polymer matrix material with different volume fractions of reinforcement particles. They comprise glass particles and graphite particles each  having volume fractions of 20% and 30% as well as a hybrid composite having 10% glass and 10% graphite. Three-point bending tests using a Universal Testing Machine were carried out on specimens of the above mentioned composites, as well as specimens of the polymer matrix material to determine their flexural properties. The experimental test results indicate that the flexural stiffness of all the composites wer

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