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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
Thu Mar 30 2023
Journal Name
College Of Islamic Sciences
Human ability (Al qoudra) according to speakers and Fundamentalist jurists
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The term of ability (Al qoudra) is of the common terms which used by speech scientists to relate to one of the important verbal issues which called “Fate and destiny”. the issues of fate and destiny has been raised by Muslims since the dawn of Islam and It was researched among speech scientists, there are many opinions about this issues as the man can do or leave anything or he forced to do something that mean he hasn’t ability.

Also the term was used by jurists and they mention to the ability conditions (Assigning the Divine) and when this conditions are not available that means the man is not commissioning, the conditions are Mind, puberty and other conditions which mentioned in the books of jurisp

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Publication Date
Thu Mar 30 2023
Journal Name
Iraqi Journal Of Science
Production, Purification and Characterization of Uricase Produced by Pseudomonas aeruginosa
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In this study, detection of uricase production from Pseudomonas aeruginosa
isolates was done by applying colorimetric method, Uricase was purified from the
most potent isolate by precipitation using ammonium sulphate (80% saturation) then
purification was achieved using DEAE –Cellulose ion exchange and Sepharose 6B
gel filtration chromatography column, 16.4% of total enzyme was recovered with
specific activity 2337.5U/mg and 22.21folds of purification. Characterization of
uricase involved detection of optimal conditions for uricase activity, the maximal
activity was obtained at temperature 45ºC,while uricase appeared to be stable at
40ºC. Uricase showed optimal activity at pH 9 while pH stability was in the

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
Shifting Sand of English in Iraq language Policy and Planning
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Shifting Sand of English in Iraq language Policy and Planning

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Publication Date
Thu Dec 01 2022
Journal Name
Iraqi Journal Of Physics
Photocatalytic Activity and Wettability Properties of ZnO/Sawdust/Epoxy Composites
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In this work, zinc oxide nanoparticles (ZnONPs) and sawdust/epoxy composite (20:80) were mixed using a simple molding method with different ZnONPs concentrations of (0.1, 0.3, 0.5, 0.7, and 1.0 %). The samples of the nanocomposites were characterized by the Scanning Electron Microscopy (SEM) technique to demonstrate the homogeneity of the prepared ZnONPs/nanocomposites. The photocatalytic activity of the samples was examined using the methylene blue (MB) dye as a pollutant solution, through evaluation of the efficiency of the prepared compound in the treatment of organic pollutants under illumination by sunlight. The photocatalytic results showed that after 240 minutes of exposure to sunlight, the sample prepared using (0.5 vol.% of ZnON

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Publication Date
Wed Jun 29 2022
Journal Name
Journal Of The College Of Education For Women
The Importance of Utilizing Euphemism in Translation and Simultaneous Interpreting
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Euphemism is an important linguistic phenomenon that tends to soften written or oral expressions. Thus, when translators or interpreters face expressions including euphemism, they need to know how to deal with them. The problem of the current paper lies in the effect of rendering euphemistic expressions inaccurately, as such expressions represent the cultural and terminological sense of the original language. Thus, rendering them improperly will affect the sense of the interpreted speech. For this, it is essential for translators in general and simultaneous interpreters in particular to know the importance of utilizing euphemism in the simultaneous interpreting field, which is the main aim of this paper. To this end, a systematic review

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Publication Date
Sun Sep 07 2008
Journal Name
Baghdad Science Journal
Isolation and identification of fungi which associated with animal's leather
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The study included the investigation of fungi which associated with heavy animal's leather (Cows and Buffalos) and light (Sheep’s and Goats )through different processing stages (raw hides ,dehairing ,pickling,chrome tanned and stainning or finished stages)there were 10 genera and 25 species in addition to sterile fungi associated with animal leathers which included Alternaria ,Aspergillus,Cladosporium,Fusarium, Mucor , Penicillium , Rhizopus , and Trichoderma .Aspergillus and Penicillium have observed in all leather samples and different processing stages, and that the first time isolate two genera Helminthosporium , Stemphylium form leather for staining stage.

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Publication Date
Tue Sep 19 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Density and Approximation by Using Feed Forward Artificial Neural Networks
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I n  this  paper ,we 'viii  consider  the density  questions  associC;lted with  the single  hidden layer feed forward  model. We proved  that a FFNN   with   one   hidden   layer  can   uniformly   approximate   any continuous  function  in C(k)(where k is a compact set in R11 ) to any required accuracy.

 

However, if the set of basis function is dense then the ANN's can has al most one hidden layer. But if the set of basis function  non-dense, then we  need more  hidden layers. Also, we have shown  that there exist  localized functions and that there is no t

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Publication Date
Mon Apr 09 2018
Journal Name
Al-khwarizmi Engineering Journal
Construction and Evaluation of a Uniaxial Mechanical Actuated Vibration Shaker
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In the present paper a low cost mechanical vibration shaker of rotating unbalanced type with uniaxial shaking table was designed and constructed in an attempt to provide opportunities for experimental testing and application of vibration in experimental modal analysis, stress relief of weldments, effect of vibration on heat transfer and seismic testing of civil engineering structures. Also, it provides unexpressive solution to enhance the knowledge and technical skills of students in mechanical vibration laboratory. The shaker consists of a five main parts shaker frame, shaker table, flexible support, drive motor, and eccentricity mechanism. The experimental results show that the amplitude of the shaker is increased with increasing the f

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Publication Date
Fri Jun 24 2022
Journal Name
Iraqi Journal Of Science
Synthesis and Curing of New Phenolic Resins Containing Pendant TetrachloroPhthalimides
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Four new phenol-formaldehyde resins containing tetrachlorophthalimides in their repeating units were synthesized via condensation of formaldehyde with N-(hydroxy phenyl)tetrachlorophthalimides under conditions similar to those used in novolac preparation. In this work structural modifications were performed first via design and synthesis of new phenolic component represented by phenolic ring linked to thermally stable tetrachlorophthalimide moiety which condense with formaldehyde and second via introducing of phenolic hydroxyl groups present in the new synthesized resins by esterification reaction with acetyl chloride producing the corresponding acetoxy substituted resins. Both the prepared and the cured resins have new properties which

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Publication Date
Wed Oct 01 2008
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Gun shot of the spine Surgical out come and prognosis
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Background: the management of gun shoot wounds of the spinal cords (G sws) is still a debate whether to interfere surgically or not, the interferance is usually laminectomy & Bullet
extraction.
Objectives: A comparative prospective study between surgical & non-surgical management of G sws.
Methods: A case series study of (52) patients with G sws were managed by the neurosurgical unit in Ibn Sinna hospital in Mosul. 27 patients surgery was done, 25 patients non-surgical
management. A comparative study done according to the surgical outcome, improvement, mortality between the 2 groups in a mean follow up period of 4.5 months.
Results: The mean age was 35, (9-50 years) , mean follow up 4.5 mon

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