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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
Fri Jun 04 2021
Journal Name
Oral Surgery
Calcifying epithelial odontogenic tumour series with unique clinical and histopathological features
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Abstract<sec><title>Background and aims

Calcifying epithelial odontogenic tumour (CEOT) is a benign odontogenic neoplasm of epithelial origin that secretes an amyloid‐like protein tending towards calcification. This study aims to describe a case series from Iraq of one of the rarest odontogenic tumours.

Materials and methods

Clinical and histopathological analysis of Calcifying epithelial odontogenic tumour cases that are archived at the oral pathology laboratory of the college of dentistry (Baghdad University) from 2000 to 2019.

Results

Six cases of CEOT were regi

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Publication Date
Fri Jun 30 2023
Journal Name
Iraqi Journal Of Science
Synthesis, Modification and Characterization of New Phenolic Resins linked to Tetrabromophthalimide
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     The present work aimed to synthesize new phenol resins via incorporation of structural modification through introducing new phenolic compounds containing cyclic imide moiety in reaction with formaldehyde. The synthesis of these new resins involved three steps. First, one of the three N-(hydroxyphenyl)tetrabromophtalamic acids 1-3 were processed via a reaction between tetrabromophthalic anhydride and aminophenols. Amic acids 1-3 were dehydrated in the second step by smelting, producing the identical N-(hydroxyphenyl)tetrabromophthalimides 4-6. The new imides represent the new phenolic component

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Publication Date
Tue May 30 2023
Journal Name
Iraqi Journal Of Science
Smartphones as Smart Tools for Science and Engineering Laboratory: A Review
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     This article reviews a decade of research in transforming smartphones into smart measurement tools for science and engineering laboratories. High-precision sensors have been effectively utilized with specific mobile applications to measure physical parameters. Linear, rotational, and vibrational motions can be tracked and studied using built-in accelerometers, magnetometers, gyroscopes, proximity sensors, or ambient light sensors, depending on each experiment design. Water and sound waves were respectively captured for analysis by smartphone cameras and microphones. Various optics experiments were successfully demonstrated by replacing traditional lux meters with built-in ambient light sensors. These smartphone-based measurement

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Publication Date
Thu Sep 12 2019
Journal Name
Al-kindy College Medical Journal
Effect of laparoscopic sleeve gastrectomy on blood sugar and blood pressure
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Background: Surgery is one and may be the most effective method to treat obesity. In the last decade, Laparoscopic Sleeve Gastrectomy is perceived to be less invasive, technically simple, less morbid and more popular form of bariatric surgery.

Objectives: This study aims to assess the effect of Laparoscopic Sleeve Gastrectomy on Fasting Blood Glucose Levels and Blood Pressure.

 Methods: A prospective controlled study in which 50 obese patients were involved, 36 of patients have hypertension and type 2 diabetes mellitus , 7 patients have type 2 diabetes mellitus only, and 7 patients don’t have hypertension or type 2 diabetes. All patients were submitted to Laparosco

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Publication Date
Sun Jan 04 2015
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Spirometric evaluation of gastroesophageal reflux disease (gerd) associated cough and asthma
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Background: Gastroesophageal reflux disease can lead to esophageal complications, including esophagitis, ulceration, stricture, hemorrhage, and Barrett’s esophagus. However, the spectrum of problems associated with GERD has expanded to extra esophageal sites. Chronic cough and asthma are two clinical problems caused or triggered by GERD. Spirometric changes among GERD associated cough and asthma still a topic of ongoing research.
Objectives: This study was designated to evaluate the spirometric picture of GERD associated cough and asthma subjects in relation to different clinical aspects of the disease including body mass index (BMI), disease duration, presence or absence of symptoms as well as endoscop

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Publication Date
Tue Aug 31 2021
Journal Name
Iraqi Journal Of Science
Detection and Identification of Novel Genes from Fungi Isolated from Wastewater
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     The environment in Mosul city is very rich, containing a wide variety of microorganisms which have not been recognised for a long time. Five new fungal genes were identified and registered for the first time in the gene bank. These included Fusarium falciforme 2020-06-MIK-F1 genes for 5.8S rRNA with Accession no. LC555741, Nectriaceae sp. 2020-06-MIK-F2 genes for ITS1 with Accession no. LC555742, Trichoderma asperellum MIK3 genes for 5.8S rRNA with Accession no. LC575020, Penecillum sp. MIK4 genes for 5.8S rRNA with Accession no. LC575021, and Neurospora crassa MIK5 genes for 5.8S rRNA with Accession no. LC575022.   These fungal genes were isolated from wastewater of Khosr river in Mosul city/ Iraq, whi

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Publication Date
Fri Mar 01 2024
Journal Name
Advances In Structural Engineering
Simulation and design model for reinforced concrete slabs with lacing systems
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Lacing reinforcement plays a critical role in the design and performance of reinforced concrete (RC) slabs by distributing the applied loads more evenly across the slab, ensuring that no specific area of the slab is overloaded. In this study, nine slabs, divided into three groups according to the investigated parameters, were meticulously designed and evaluated to study the interplay between the lacing reinforcement and other key parameters. Each slab was crafted for simple support and was subjected to both static and repeated two-point load tests. The lacing reinforcement had an angle of 45° with various tension and lacing steel. The repeated-tested specimens with lacing reinforcement experienced smaller ductility than those of s

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Publication Date
Fri Jun 30 2023
Journal Name
Iraqi Journal Of Science
Triple Γ-Homomorphisms and Bi - Γ -Derivations on Jordan Γ-algebra
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In this paper, we introduce the concept of Jordan  –algebra, special Jordan  –algebra and triple  –homomorphisms. We also introduce Bi -  –derivations and Annihilator of Jordan algebra. Finally, we study the triple  –homomorphisms and Bi -  –derivations on Jordan algebra.

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Publication Date
Mon May 01 2023
Journal Name
Indonesian Journal Of Electrical Engineering And Computer Science
Comparison hybrid techniques-based mixed transform using compression and quality metrics
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Image quality plays a vital role in improving and assessing image compression performance. Image compression represents big image data to a new image with a smaller size suitable for storage and transmission. This paper aims to evaluate the implementation of the hybrid techniques-based tensor product mixed transform. Compression and quality metrics such as compression-ratio (CR), rate-distortion (RD), peak signal-to-noise ratio (PSNR), and Structural Content (SC) are utilized for evaluating the hybrid techniques. Then, a comparison between techniques is achieved according to these metrics to estimate the best technique. The main contribution is to improve the hybrid techniques. The proposed hybrid techniques are consisting of discrete wavel

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Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
Hydraulic behaviour and improving of water quality of the Chibayish Marshes
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