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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
Tue Jan 07 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Periodontal health and salivary Interleukin -6 among preterm postpartum women
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Background: Hormonal changes during pregnancy have been suggested to predispose women to gingivitis. Furthermore, advance periodontal infection in pregnant women may pose a threat to the placenta and uterus and may increase the like hood of preterm delivery. The aim of this study was to investigate the effect of salivary interleukin -6 (IL-6) level and periodontal health among preterm postpartum women. Materials and Methods: Salivary samples were taken from 33 preterm postpartum women (study group) and 33 full term postpartum women (control group). The supernatant salivary samples were assayed using atomic absorption spectrophotometer. Plaque, calculus and gingival indices were used for recording the oral hygiene and gingivitis also probing

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Publication Date
Wed Feb 22 2023
Journal Name
Iraqi Journal Of Science
Molecular Identification of Aspergillus fumigatus Using ISSR and RAPD Markers
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The aim of this stud to isolate and identified of A. fumigatus from different sources and study the genetic diversity among these isolates by using RAPD and ISSR markers.Collected 20 samples from 7samples were isolated A. fumigatusisolates were characterized depending on its morphological, then extracted DNA from its.RAPD markersrandomly bandingwith sitesof genome more than ISSR markers where the primer OPN-07 achieved discriminative power (19.1) and 43 bands, while ISSR6 achieved discriminative power (17.1) with 32 bands.ISSR were more efficiency in specific binding then RAPD, ISSR primers has great a binding to production unique band, when 9 primers from 01 primers, ISSR9 was produce (5) unique bands, while RAPD markers was low ability

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Publication Date
Tue Feb 01 2022
Journal Name
Iraqi Journal Of Science
Noise Reduction and Gestational Age Estimation for Ultrasound Fetuses Images.
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Ultrasound imaging is often preferred over other medical imaging modalities because it is non-invasive, non-ionizing, and low-cost. However, the main weakness of medical ultrasound image is the poor quality of images, due to presence of speckle noise and blurring. Speckle is characteristic phenomenon in ultrasound images, which can be described as random multiplicative noise that occurrence is often undesirable, since it affects the tasks of human interpretation and diagnosis. Blurring is a form of bandwidth reduction of an ideal image owing to the imperfect image formation process. Image denoising involves processing of the image data to produce a visually high quality image. The denoising algorithms may be classified into two categorie

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Publication Date
Sun Dec 31 2017
Journal Name
College Of Islamic Sciences
Abu Mijlaz Al-Basri and his approach to traditional interpretation
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Research summary

 


This research discloses the study of the methodology of one of the notables of the followers, which is: (Abi Mijlis Al-Basri), who had a clear impact on many commentators after him, especially in the field of interpretation by impact. This study included two topics:

The first: his biography and scientific

The second: his methodology in the traditional interpretation.

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Publication Date
Wed Feb 08 2023
Journal Name
Iraqi Journal Of Science
Hydrogeologic and Water Balance of Koi Sanjaq Basin, Northern Iraq
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Hydrogeological investigation and water budget calculation of Koi Sanjaq basin is carried out. This investigation includes the determination of the aquifer types extending through the study area and flow direction as well as aquifer hydraulic properties values. Three main unconfined aquifer types were distinguished , they are (Pilaspi), , (Bihassan-Muqdadiya and Fatha –Injana) Formations , where the flow map of the unconfined aquifers shows that the flow direction is from northern and northeastern parts towards the south and southeastern parts i.e. .Lesser Zab River. Analysis of pumping test data of 9 selected wells from unconfined aquifers show that T values range from 1.51m2/day to 64.4 m2/day revealing the great variations in the aq

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Publication Date
Wed Feb 08 2023
Journal Name
Iraqi Journal Of Science
Bioremoval of Lead and Cadmium by the Alga westillopsis prolifica
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Westiellopsis prlifica was exposed to 1, 2, 3, 5, 7 and 10 ppm from both lead & Cadmium, in order to measure their capacity to remove these metals from the polluted aquatic environment and to study its ability to tolerant them. The algae were grown under optimum conditions.
Westiellopsis prlifica had the ability to remove the lead with percentages about 31.57, 54.42, 62.35, 61.8, 57.02 and 68.34% for the concentrations 1, 2, 3, 5, 7 and 10 ppm, respectively, but it was found that these percentages were be better in the last day of the experiment for some of the concentrations 1, 2 and 3 ppm, While the tolerant of it to lead was up to the concentration 10 ppm.
Westiellopsis prlifica appears ability to remove Cadmium with percent

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Publication Date
Wed Jun 30 2010
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Kinetic and Isotherm Modeling of Adsorption of Dyes onto Sawdust
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Sawdust has the ability to adsorb the dyestuff from aqueous solution. It may be useful low cost adsorbent for the treatment of effluents, discharged from textile industries. The effectiveness of sawdust has been tested for the removal of color from the wastewater samples containing two dyes namely Direct Blue (DB) and Vat Yellow (VY). Effect of various parameters such as agitation time, adsorbent dose and initial concentration of each dye has been investigated in the present study. The adsorption of dyes has been tested with various adsorption isotherm models. The Langmuir isotherms model is found to be the most suitable one for the dye adsorption using sawdust and the maximum adsorption capacity is 8.706 mg/g and 6.975 mg/g for DB and V

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Publication Date
Wed Jun 03 2020
Journal Name
Political Sciences Journal
The general budget and censorship on it in Iraqi legislation
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The main idea of the financial censorship is to submit the states funds to a censorship because they are the funds of the people and because this censorship is a right and role ensured by the constitution for specific devices in the state, thus the role of the financial censor should be launched to achieve this goal in all walks of the state. • The power of this censorship depends basically on the independence of the censorious bodies over a job which is submitted to this censorship and the censor should have a reverence , this censorship is practiced as a precautionary procedure before preparing the budget to avoid mistakes after and during the execution for maintaining the states funds. • The importance of the censorship comes from

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Publication Date
Sun May 01 2016
Journal Name
Journal Of Engineering
Assessing Asphalt and Concrete Pavement Surface Texture in the Field
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The incorporation of safety characteristics into the traditional pavement structural design or in the functional evaluation of pavement condition has not been established yet. The design has focused on the structural capacity of the roadway so that the pavement can withstand specific level of repetitive loading over the design life. On the other hand, the surface texture condition was neither included in the AASHTO design procedure nor in the present serviceability index measurements.

The pavement surface course should provide adequate levels of friction and ride quality and maintain low levels of noise and roughness. Many transportation departments perform routine skid resistant testing, the type of equipment us

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Publication Date
Thu Jul 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Synthesis and Characterization Graphene- Carbon Nitride Nanostructure in One Step
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Graphene-carbon nitride can be synthesized from thiourea in a single step at a temperature of four hours at a rate of 2.3 ℃/min. Graphene-carbon nitride was characterized by Fourier-transform infrared spectroscopy (FTIR), energy dispersive X-ray analysis (EDX), scanning electron microscopy, and spectrophotometry (UV-VIS). Graphene-carbon nitride was found to consist of triazine and heptazine structures, carbon, and nitrogen. The weight percentage of carbon and the atomic percentage of carbon are 40.08%, and the weight percentage of nitrogen and the atomic percentage of nitrogen are 40.08%. Therefore, the ratio and the dimensions of the graphene-carbon nitride were characterized by scanning electron microscopy, and it was found that the

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