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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
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Preparation and diagnosis rules Leno complexes with Ortho Hyderoxa Benzldaaan
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I attended the new chief base of bilateral interaction Para Amino like 1 Phenyl 4 Bayrosolin 5 Online with Alsalesl Aldehid someone Allicand by careful analysis of the elements and infrared spectrum

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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
GENERATION AND TOOTH CONTACT ANALYSIS (TCA) OF HYPOID GEAR DRIVE
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The present work covers the Face-Hobbing method for generation and simulation of meshing of Face hobbed hypoid gear drive. In this work the generation process of hobbed hypoid gear has been achieved by determination of the generation function of blade cutter. The teeth surfaces have been drawn depending on the simulation of the cutting process and the head cutter motion. Tooth contact analysis (TCA) of such gear drive is presented to evaluate analytically the transmission error function for concave and convex tooth side due to misalignment errors. TCA results show that the gear is very sensitive to misalignment errors and
the increasing of the gear teeth number decrease the transmission error for both concave and convex tooth sides a

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Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Science
Fully Prime Semimodule, Fully Essential Semimodule and Semi-Complement Subsemimodules
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      The concept of semi-essential semimodule has been studied by many researchers.

     In this paper, we will develop these results by setting appropriate conditions, and defining new properties, relating to our concept, for example (fully prime semimodule, fully essential semimodule and semi-complement subsemimodule) such that: if for each subsemimodule of -semimodule  is prime, then  is fully prime. If every semi-essential subsemimodule of -semimodule  is essential then  is fully essential. Finally, a prime subsemimodule  of  is called semi-relative intersection complement (briefly, semi-complement) of subsemimodule  in , if , and whenever  with  is a prime subsemimodule in , , then .  Furthermore, some res

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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
X- ray diffraction and dielectric properties of PbSe thin films
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Lead selenide PbSe thin films of different thicknesses (300, 500, and 700 nm) were deposited under vacuum using thermal evaporation method on glass substrates. X-ray diffraction measurements showed that increasing of thickness lead to well crystallize the prepared samples, such that the crystallite size increases while the dislocation density decreases with thickness increasing. A.C conductivity, dielectric constants, and loss tangent are studied as function to thickness, frequency (10kHz-10MHz) and temperatures (293K-493K). The conductivity measurements confirm confirmed that hopping is the mechanism responsible for the conduction process. Increasing of thickness decreases the thermal activation energy estimated from Arhinus equation is

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Publication Date
Sun Apr 01 2007
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Proportion and Determinants of Uncontrolled Hypertension among Treated Hypertensive Patients
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Hypertension (HT) remains poorly controlled even in the developed countries in spite of the improvement in management. Many studies found that about 70% of people with HT remain
uncontrolled. The aim of this study is to determine the proportion, and determinants of uncontrolled HT (UHT) among treated hypertensive patients. A random sample of 214 known
hypertensive patients, on regular treatment for a minimum of one year was included. The mean of three blood pressure (BP) readings measured two weeks apart was considered. Controlled BP was defined as systolic BP≤140mmHg, and diastolic BP≤90 mmHg. A questionnaire was used to collect data on certain demographic variables (age, gender, marital status, educat

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Publication Date
Fri Jan 26 2024
Journal Name
Iraqi Journal Of Science
Simulation and Evaluation of Soliton Signal Effects In Fiber Optics
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A soliton is a solitary wave whose amplitude, shape, and velocity are conserved after a collision with another soliton. Solitons, in general, manifest themselves in a large variety of wave/particle systems in nature: practically in any system that possesses both dispersion (in time or space) and nonlinearity. Solitons have been identified in optics, plasmas, fluids, condensed matter, particle physics, and astrophysics. Yet over the past decade, the forefront of soliton research has shifted to neuroscience. The Soliton model in optical fiber is a recently developed model that attempts to explain how signals are propagated within optical fiber without dispersion. In this research, it proposes that the signals travel along the Single Mode O

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Publication Date
Mon Oct 01 2012
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Recurrent Breast Cancer Following Modified Radical Mastectomy and Risk Factors
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Background: - Recurrent breast cancer is cancer that comes back following initial treatment. Risk factors of recurrence are lymph node involvement, larger tumor size, positive or close tumor margins, and lack of radiation treatment following lumpectomy, younger age and inflammatory breast cancer.
Objective: Asses the rate of recurrence for early breast cancer in Iraqi female patients, in relation to certain risk factors.
Patients and methods: A prospective study was conducted on 100 consecutive female patients, with stage I and stage II breast cancer treated by mastectomy and axillary dissection by the same team. Patients were assessed postoperatively every three months and recurrences were detected by physical examination and ultr

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Publication Date
Wed Apr 05 2023
Journal Name
Journal Of Engineering
Experimental and Numerical Investigation of Creep Behavior In Isotropic Composites
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Creep testing is an important part of the characterization of composite materials. It is crucial to determine long-term deflection levels and time-to-failure for these advanced materials. The work is carried out to investigate creep behavior on isotropic composite columns. Isotropy property was obtained by making a new type of composite made from a paste of particles of carbon fibers mixed with epoxy resin and E-glass particles mixed with epoxy resin. This type of manufacturing process can be called the compression mold composite or the squeeze mold composite. Experimental work was carried out with changing the fiber concentration (30, 40 and 50% mass fraction), cross section shape, and type of composite. The creep results showed that th

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Publication Date
Thu Mar 01 2018
Journal Name
Journal Of Engineering
Permeability Estimation by Using the Modified and Conventional FZI Methods
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There many methods for estimation of permeability. In this Paper, permeability has been estimated by two methods. The conventional and modified methods are used to calculate flow zone indicator (FZI). The hydraulic flow unit (HU) was identified by FZI technique. This technique is effective in predicting the permeability in un-cored intervals/wells. HU is related with FZI and rock quality index (RQI). All available cores from 7 wells (Su -4, Su -5, Su -7, Su -8, Su -9, Su -12, and Su -14) were used to be database for HU classification. The plot of probability cumulative of FZI is used. The plot of core-derived probability FZI for both modified and conventional method which indicates 4 Hu (A, B, C and D) for Nahr Umr forma

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Publication Date
Fri Dec 07 2018
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Preparation and In-Vitro Evaluation of Clopidogrel Bisulfate Liquisolid Compact
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Liquisolid compact is the most promising technique for increasing dissolution rate and bioavailability of poorly soluble drugs.Clopidogrel bisulfate is an oral antiplatelets used for treatment and prophylaxis of cardiovacular and peripheral vascular diseases related to platelets aggreagation.Clopidogrel has low solubility at high pH media of intestine and low bioavailability of a bout 50% after oral doses.The purpose of this work was to enhance dissolution pattern of clopidogrel through its formulation into liquisolid tablets.A mathematical model was used to calculate the optimum quantities of tween 80 , carrier (Avicel PH 102) and coating material (Aerosil 200) needed to prepare acceptably flowing and compactible powder mixtures.The liq

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