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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
Sun Apr 03 2011
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Early and delayed laparoscopic cholecystectomy in patients with acute cholecystitis
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Background: laparoscopic cholccystectomy (LC) gained a wide acceptance as treatment of choice for acute cholccyslitis (AC) as early in 72 hours of admission or after interval of 8-12 weeks after the patient treated by medical treatment.

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Estimate the Partial Linear Model Using Wavelet and Kernel Smoothers
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This article aims to estimate the partially linear model by using two methods, which are the Wavelet and Kernel Smoothers. Simulation experiments are used to study the small sample behavior depending on different functions, sample sizes, and variances. Results explained that the wavelet smoother is the best depending on the mean average squares error criterion for all cases that used.

 

 

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Publication Date
Tue Jan 08 2019
Journal Name
Iraqi Journal Of Physics
Radioactivity and annual effective dose in some types of drug
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The aim of this research is to know danger of radioactive isotopes
that are found in samples of drugs traded in Iraqi markets. The
samples are Iraqi Amoxicillin, English Amoxicillin, UAE
Amoxicillin, Indian Amoxicillin, Iraqi Paracetamol, English
Paracetamol, UAE Paracetamol and Indian Paracetamol. By high
purity germanium the activity of the following isotopes 40K, 214Pb,
228Ac and 137Cs is measured and the specific activity was used to
calculate the annual effective dose. Then the calculated annual
effective dose values are compared with the allowable annual
effective dose values of each part of digestive channel. This research
concluded that the measured annual effective dose values are not
dangerous.<

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
synthesis of novel n-Substituted phthalimidyl esters and thier applications
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Research has included preparation of three of n Vthal acids Amec Bmentoj high of interaction vehicles Ortometta and bar aminophenol with phthalic anhydride was withdrawn water and ring closure of acids Alvthal AMEC prepared

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Publication Date
Wed Jan 02 2008
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Epidemiological, Clinical Profiles and Outcome of Bronchiolitis in Iraqi Children
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Background:
Bronchiolitis is the first episode of wheezing associated with low-grade fever, rhinitis, tachypnea, and increase respiratory effort in a previously healthy infant during the winter
months. It is the most common disease of the lower respiratory tract.
Methods:
This is a case control study carried out on one hundred infants with a mean age of 3.9 months ± 2.2 months admitted to Children Welfare Teaching Hospital in Medical City –
Baghdad with acute bronchiolitis during the period from 1st January 2006 to 1st April 2006. epidemiological risk factors, clinical presentations, chest X-ray findings, treatment,
complications and outcome were analyzed. Another one hundred infants (age and sex 

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Publication Date
Sun Jul 01 2007
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Modified Sugiura Operation for Portal Hypertension and Bleeding Esophageal Varices
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Background: To find an operation that can be effectively carried out in both adults and children, equally applicable in the elective as well as in the emergency situation and for the good – risk as well as the poor – risk patients. Done by expert and junior surgeons in a short time. 
Patients and Methods: Twenty patients with portal hypertension and bleeding varices aged 9-45 years were treated with shunting procedures (group 1, n=10), or a modified Sugiura operation (group 2, n=10) in accordance with the following therapeutic protocol: after resuscitation and diagnostic endoscopy, an emergency modified Sugiura operation was carried out if bleeding could not be controlled over 24 hours. When blee

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Publication Date
Sun Sep 06 2015
Journal Name
Baghdad Science Journal
Histological and Histochemical studies of Esophagus in Mabuya aurata septemaeniata
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The wall of the esophagus in Mabuya aurata septemaeniata as in high vertebrates consists of four layers, mucosa, submucosa,muscularis and serosa. Mucosa forms many unorganized short and long folds penetrate inside the esophageal cavity. Mucosa contains two sub layers, first one is lining epithelium which includes two types of cells, simple ciliated columnar epithelial cells and goblet cells, second one is lamina properia. Mucosa does not have muscularis mucosa. There is no esophageal glands within esophagus. Many special stains were used as (Periodic Acid Schiff (PAS)) to detect Carbohydrates in goblet cells. Alcian blue were used to detect the amount of goblet cells within lining epithelium. Alcian blue + PAS together confirm that the

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Publication Date
Mon May 31 2021
Journal Name
Iraqi Journal Of Science
Jordan Left Derivation and Centralizer on Skew Matrix Gamma Ring
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We define skew matrix gamma ring and describe the constitution of Jordan left centralizers and derivations on skew matrix gamma ring on a  -ring. We also show the properties of these concepts.

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Publication Date
Sun Jul 24 2022
Journal Name
Journal Of The Faculty Of Medicine Baghdad
The Electrophysiological Perspectives of Essential, Enhanced Physiological, and Physiological Tremors
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Abstract:

Background: The most frequent movement issue seen in clinical practice is tremors. It is known as repetitive, involuntary oscillations. The diagnostic process for tremor patients can be time-consuming and complicated, as the identification of “Essential Tremor” and its distinction from other types of tremor.

Objectives: This study aimed to describe the electrophysiological findings of essential, enhanced physiological, and physiological tremors, using surface electromyography and an accelerometer.

Patients and Methods: The study included 24 patients with essential tremors, 10 patients with enhanced physiological tremors, and 10 patient

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Publication Date
Thu Feb 01 2024
Journal Name
Baghdad Science Journal
Investigate Spectroscopic Experimental and Theoretical Model for Hemoglobin Nanoscale Solution
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In the current study, haemoglobin analytes dissolved in a special buffer (KH2PO4(1M), K2HPO4(1M)) with pH of 7.4 were used to record absorption spectra measurements with a range of concentrations from (10-8 to 10-9) M and an absorption peak of 440nm using Broadband Cavity Enhanced Absorption Spectroscopy (BBCEAS) which is considered a simple, low cost, and robust setup. The principle work of this technique depends on the multiple reflections between the light source, which is represented by the Light Emitting Diode 3 W, and the detector, which is represented by the Avantes spectrophotomer. The optical cavity includes two high reflectivity  ≥99%  dielectric mirrors (dia

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