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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 Jan 21 2018
Journal Name
Drug Invention Today
Preparation and evaluation of lornoxicam in situ gelling liquid suppository
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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Advanced Pharmacy Education And Research
Comparative biosimilar quality studies between a rituximab product and MabThera
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Publication Date
Tue Jan 07 2020
Journal Name
International Journal Of Research In Pharmaceutical Sciences
Fifth stage pharmacy students’ knowledge and perceptions about generic medicines
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The aim of the current study was to evaluate the knowledge and perception of the fifth stage pharmacy students (college of pharmacy/ University of Baghdad /Iraq) regarding generic medicines. This study is a cross-sectional study carried in a college of pharmacy /University of Baghdad during the period from (November 2018- March 2019). The number of students included in the current study was 168 undergraduate stager pharmacists. A questionnaire was used to collect data of the study. Nearly 86% of the students said that they had heard of generic and brand medicines, and pharmacy was the main source of knowledge regarding generic medicines (66.7%).  About (33.3%) of the respondents agreed that generic medicines are bioequivalent to br

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Publication Date
Sun Jul 17 2022
Journal Name
Pharmacy Education
Students' experience and evaluation of community pharmacy internship in Iraq
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Background: Pharmacy internship programmes are driven by most developed countries to outweigh the ongoing growth in the pharmacy career which encourages pharmacists to play a significant role as healthcare providers.    Objectives: This study examines pharmacy students' perception, satisfaction, challenges, and limitations with the internship curriculum.    Method: A cross-sectional study was conducted using an online survey with different elements to examine students' perceptions of various aspects.    Result: Most students reported a positive impression regarding their internships, however, they were less satisfied with the allowance for filling prescriptions and compounding also, the college's follow-up was inadequate. F

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Publication Date
Sun May 05 2024
Journal Name
Review Of Clinical Pharmacology And Pharmacokinetics - International Edition
Isolation and characterization of a tetrahydroprotoberberine alkaloid from Crassula ovata
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The presence of alkaloids in Crassula ovata is a topic that is still unexplored, as there are no published studies on the matter. This study demonstrates the presence of an alkaloid compound (and its class) for the first time in Crassula ovata. The plant material was defatted with n-hexane, and a Soxhlet apparatus was used for the extraction process, while the acid-base method was used for the isolation of alkaloids from the chloroform fractions. The quaternary alkaloid was precipitated from the aqueous layer spontaneously, in high quantity. By using standard spectroscopic methods (including liquid chromatography - mass spectroscopy) we were able to clarify the structure of the precipi¬tated compound as a tetrahydroprotoberberine a

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Publication Date
Wed May 15 2024
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn 2789-3219 )
Preparation and Optimization of Olanzapine as Transdermal Nanoparticles Delivery System
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Background: The treatment of schizophrenia typically involves the use of olanzapine (OLZ), a typical antipsychotic drug that has poor oral bioavailability due to its low solubility and first-pass effect.  Objective: To prepare and optimize OLZ as nanoparticles for transdermal delivery to avoid problems with oral administration. Methods: The nanoprecipitation technique was applied for the preparation of eight OLZ nanoparticles by using different polymers with various ratios. Nanoparticles were evaluated using different methods, including particle size, polydispersity index (PDI), entrapment efficiency (EE%), zeta potential and an in vitro release study. The morphology was evaluated by a field emission scanning electron microscope (F

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Publication Date
Wed Mar 15 2023
Journal Name
Bionatura
Effect of traditional and automated sorting on some tomato's properties
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This study was conducted in a laboratory experiment at the University of Baghdad, College of Science, computing Department, 5 km from the center of Baghdad city, in 2021 to evaluate the sorting method for the tomato crop. The experiments were conducted in a factorial experiment under a complete randomized design with three replications and using SAS analysis, artificial neural network, image processing, the study of external characteristics, and physical features; fruit surface area and fruit circumference were 1334.46 cm2,57.53 cm2 and free diseases. The error value was less than zero, while training with outputs recorded the highest value and which was 5. The neural network's performance between the input and the mean square of th

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Publication Date
Mon Feb 01 2021
Journal Name
Meta Gene
Association analysis of FTO gene polymorphisms rs9939609 and obesity risk among the adults: A systematic review and meta-analysis” Meta Gene (2020) 7–7/100832
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Background: Obesity typically results from a variety of causes and factors which contribute, genetics included, and style of living choices, and described as excessive body fat accumulation of body fat lead to excessive body, is a chronic disorder that combines pathogenic environmental and genetic factors. So, the current study objective was to investigate the of the FTO gene rs9939609 polymorphism and the obesity risk. Explaining the relationship between fat mass and obesity-associated gene (FTO) rs9939609 polymorphism and obesity in adults. Methods: Identify research exploring the association between the obesity risk and the variation polymorphisms of FTO gene rs9939609. We combined the modified odds ratios (OR) as total groups and subgro

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Global Pharma Technology
Evalution of the effect of Gigaspora margarita and Glomus desriticola fungi in stimulating the resistance of the capsicum annuum L. plant towards chromium and lead
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The present study was conducted to evaluate the effect of fungi Gigaspora margarita and Glomus desriticola in stimulating the resistance of the capsicum annuum L. towards the chromium and lead after 60 days, planting and using the pots in the glass house. The highest concentration of chromium and lead in the root was found in the presence of the mycorrhizal mixture (194.93, 150.40) μg / g, respectively, compared to the lowest concentration (90.69, 79.37) μg / g respectively, while the highest concentration of chromium and lead in the shoot was found in the presence of the mycorrhizal mixture (94.63, 79.33) μg / g respectively, compared with the lowest concentration in the control treatment (72.58, 60.70) μg / g respectively. The results

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Scopus
Publication Date
Tue Apr 01 2014
Journal Name
Structural Science, Crystal Engineering And Materials
Comparison of the structural motifs and packing arrangements of six novel derivatives and one polymorph of 2-(1-phenyl-1H-1,2,3-triazol-4-yl)pyridine
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The crystal structures of a new polymorph and seven new derivatives of 2-(1-phenyl-1H-1,2,3-triazol-4-yl)pyridine have been characterized and examined along with three structures from the literature to identify trends in their intermolecular contact patterns and packing arrangements in order to develop an insight into the crystallization behaviour of this class of compound. Seven unique C-H...X contacts were identified in the structures and three of these are present in four or more structures, indicating that these are reliable supramolecular synthons. Analysis of the packing arrangements of the molecules using XPac identified two closely related supramolecular constructs that are present in eight of the 11 structures; in all cases, the st

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