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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 Feb 01 2024
Journal Name
Journal Of Engineering
Rutting Prediction of Asphalt Mixtures Containing Treated and Untreated Recycled Concrete Aggregate
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Rutting is a crucial element of the mechanical performance characteristics of asphalt mixtures, which was the primary target of this study. The task involved substituting various portions of virgin coarse aggregate with recycled concrete aggregate materials that had been treated or left untreated at rates ranging from 25 to 100%, with a constant increase of 25%. The treatment process of recycled concrete aggregate involved soaking in acetic acid, followed by a mechanical process for a short time inside a Los Angeles machine without the balls. This research utilized two primary tests: the standard Marshall test to identify the optimal asphalt contents and the volumetric characteristics of asphalt mixtures. The other one w

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Publication Date
Tue Sep 30 2014
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Evaluation of Hydrocarbon Saturation Using Carbon Oxygen (CO) Ratio and Sigma Tool
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The main aim of this study is to evaluate the remaining oil in previously produced zones, locate the water productive zone and look for any bypassed oil behind casing in not previously perforated intervals. Initial water saturation was calculated from digitized open hole logs using a cut-off value of 10% for irreducible water saturation. The integrated analysis of the thermal capture cross section, Sigma and Carbon/oxygen ratio was conducted and summarized under well shut-in and flowing conditions. The logging pass zone run through sandstone Zubair formation at north Rumaila oil field. The zones where both the Sigma and the C/O analysis show high remaining oil saturation simila

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Publication Date
Sat Oct 01 2016
Journal Name
Al–bahith Al–a'alami
From Structure to the Signal (Text and Discourse in the Semiotic Analysis)
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Care and attention to the structure in the sixties of the last century replaced the mark, and if the structure of Ms. pampered in research and studies, it has become the mark is also a spoiled lady .. But the relationship between the structure and the mark was not a break and break, but the relationship of integration, His themes are structural analysis, and these are intellectual themes that can not be surpassed in contemporary research, especially since semiotics have emerged from the linguistic inflection.

We have tried to distinguish between text and speech, which is a daunting task, as it seems that whenever the difference between them is clear and clear, we come back to wonder whether the text is the same discourse, and is

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Publication Date
Thu Jun 25 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis and Preliminary Biological Activity Evaluation of New N- Substituted Phthalimide Derivatives
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A

A new series of bases of Schiff (H2-H4) derived from phthalic anhydrideweresynthesized. These Schiff bases were prepared by the reaction of different amines (tyrosine methyl ester, phenylalanine methyl ester, and isoniazid) with the phthalimide derived aldehyde with the aid of glacial acetic acid or triethylamine ascatalysts. All the synthesized compounds were characterized by (FT-IR and 1HNMR) analyses and were in vitro evaluated for their antimicrobial activity against six various kinds of microorganisms. All the synthesized compounds had been screened for their antimicrobial activity against two Gram-positive bacteria “Staph. Aureus, and Bacillus subtilis

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Publication Date
Sun Jun 01 2025
Journal Name
Journal Of University Of Anbar For Pure Science
SARS-CoV-2 history, diagnosis, genetic diversity and treatment: a comprehensive review
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This article comprehensively examines the history, diagnosis, genetics, diversity, and treatment of SARS-CoV-2. It details the emergence of coronaviruses over the past 50 years, including the coronavirus from 2019 and its subsequent mutations, along with updated information about this virus. This review explains the development and nomenclature of coronaviruses, their cellular invasion through glycoprotein spikes binding to ACE-2 receptors, and the mechanism of cell entry via endocytosis. Diagnosis methods for COVID-19, including nucleic acid amplification, serology, and imaging techniques like chest X-ray and CT scan tests, are discussed. Treatment approaches for COVID-19 are outlined, emphasizing healthcare, antiviral medications like Rem

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Publication Date
Wed Jan 01 2025
Journal Name
Route Educational And Social Science Journal
DREAMS SOUND DIFFERENT IN THE WOODS: JAMES LAPINE AND STEPHEN SONDHEIM’S DRAMATI
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Publication Date
Wed Dec 30 2020
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Synthesis, Characterization and Preliminary Anti-inflammatory Evaluation of New Fenoprofen Hydrazone Derivatives
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New hydrazone derivatives of Fenoprofen were synthesized and evaluated for their anti-inflammatory activity by means of egg white induced paw edema method. All the synthesized target compounds were characterized by FT-IR spectroscopy, 1HNMR analysis and by measure of their physical properties. The synthesis of the target compounds(H1-H4) was accomplished by multistep reaction procedures. The synthesized target compounds were show activity in reducing paw edema thickness and their anti-inflammatory effect was comparable to that of the standard (Fenoprofen) except for compound H3 which show anti-inflammatory activity higher than Fenoprofen.

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Publication Date
Thu Jul 27 2023
Journal Name
Journal Of Optics
Spectroscopic analysis of zinc plasma produced by alternating and direct current jet
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In this study, a system of nonthermal plasma that was operated under atmospheric pressure and was powered by argon gas was employed. The particular plasma properties are affected by changes in the Ar gas flow ranges from 0.5 to 2.5 l/min, product by stream of the plasma jet that is utilized. By using the aforementioned method generated from AC and DC. After placing Ar gas as the cathode, which represents the negative pole, flows toward the anode, which is represented by a tiny metal plate of Zn measuring 6 × 1 cm2 in size, with a submerged part of 4 cm2 long, with both types of current employed having a high voltage of 13.5 kV and the frequency of AC was 30 kHz, we measured these variable parameters. It has been shown that when argon f

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Publication Date
Mon Oct 01 2012
Journal Name
Iraqi Journal Of Physics
Influence of substrate temperature on structural and optical properties of SnO2 films
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Tin Oxide (SnO2) films have been deposited by spray pyrolysis technique at different substrate temperatures. The effects of substrate temperature on the structural, optical and electrical properties of SnO2 films have been investigated. The XRD result shows a polycrystalline structure for SnO2 films at substrate temperature of 673K. The thickness of the deposited film was of the order of 200 nm measured by Toulansky method. The energy gap increases from 2.58eV to 3.59 eV when substrate temperature increases from 473K to 673K .Electrical conductivity is 4.8*10-7(.cm)-1 for sample deposited at 473K while it increases to 8.7*10-3 when the film is deposited at 673K

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Publication Date
Fri Jul 01 2016
Journal Name
Composite Structures
Bond behaviour between CFRP laminates and steel members under different loading rates
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Carbon fibre reinforced polymers are widely used to strengthen steel structural elements. These structural elements are normally subjected to static, dynamic and fatigue loadings during their life-time. A number of studies have focused on the characteristics of CFRP sheets bonded to steel members under static, dynamic and fatigue loadings. However, there is a gap in understanding the bonding behaviour between CFRP laminates and steel members under impact loading. This paper shows the effect of different load rates from quasi-static to 300 × 103 mm/min on this bond. Two types of CFRP laminate, CFK 150/2000 and CFK 200/2000, were used to strengthen steel joints using Araldite 420 epoxy. The results show a significant bond strength enhancemen

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