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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 Nov 30 2023
Journal Name
Iraqi Journal Of Science
Novel Definitions of α-Fractional Integral and Derivative of the Functions
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     An α-fractional integral and derivative of real function have been introduced in new definitions and then, they compared with the existing definitions. According to the properties of these definitions, the formulas demonstrate that they are most significant and suitable in fractional integrals and derivatives. The definitions of α-fractional derivative and integral coincide with the existing definitions for the polynomials for 0 ≤ α < 1. Furthermore, if α = 1, the proposed definitions and the usual definition of integer derivative and integral are identical. Some of the properties of the new definitions are discussed and proved, as well, we have introduced some applications in the α- fractional derivatives and integral

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Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Baghdad College Of Dentistry
Apexification and Periapical Healing of Immature Teeth Using Mineral Trioxide Aggregate
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Publication Date
Tue Jan 01 2019
Journal Name
Biochem. Cell. Arch
ISOLATION, IDENTIFICATION AND EVALUATION OF LACTIC ACID BACTERIA AS ANTIBACTERIAL ACTIVITY
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Five species of Lactic acid bacteriawere isolated from raw milk, yoghurt, vegetables and pickles, Lactobacillus plantarum, Lactobacillus acidophilus, Lactobacillus brevis, Lactobacillus casei and Lactobacillus bulgaricus isolates were identified by 16S rRNA gene. Evaluate of antimicrobial activity against all the bacterial strains Staphylococcus aureus, Salmonella spp., Pseudomonas fluorescens, Escherichia coli, Bacillus cereus and Bacillus subtilis. It showed that bacteriocin of Lactic acid bacteriamore effective than supernatant of lactic acid bacteria, the results showed that isolatemost efficient isolate belonging to Lactobacillus brevis, the diameter of the inhibition of the bacteriocin of Lactobacillus brevis were 27.7, 26.3 and 25.1

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Publication Date
Thu Feb 15 2018
Journal Name
Ijca
Experimental Investigation and Performance Simulation of Kit Horizontal Axis Wind Turbine
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Publication Date
Fri Sep 09 2022
Journal Name
Journal Of Ovonic Research
Confinement factor and carrier recombination of InGaAsP/InP quantum well lasers
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Low-dimensional materials have attracted significant attention in developing and enhancing the performance of quantum well lasers due to their extraordinary unique properties. The optical confinement factor is one of the most effective parameters for evaluating the optimal performance of a semiconductor laser diode when used to measure the optical gain and current threshold. The optical confinement factor and the radiative recombination of single quantum wells (SQW) and multi-quantum wells (MQW) for InGaAsP/InP have been theoretically studied using both radiative and Auger coefficients. Quantum well width, barrier width, and number of quantum wells were all looked at to see how these things changed the optical confinement factor and

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Publication Date
Wed Dec 01 2021
Journal Name
Canadian Journal Of Physics
Synthesis, characterization, photoluminescence, and antibacterial activities of silica-graphene oxide composites
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In this research, a novel thin film Si-GO10 and nanopowders Si-GO30 of silica-graphene oxide (GO) composite were prepared via the sol–gel method and deposited on glass substrates using spray pyrolysis. X-ray diffraction (XRD) results showed a relatively strong peak in the graphite layer that corresponds to the (002) plane. Transmission electron microscope (TEM) images showed that SiO2 nanoparticles were randomly distributed on the surface of GO plates, and the particle size in these nanopowders was below 50 nm. Field emission scanning electron microscopy (FESEM) analysis demonstrated that silica nanoparticles on the surface of GO plates exhibited almost spherical and rod-like nanoparticle shape, which in tur

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Publication Date
Mon Jan 01 2018
Journal Name
Matec Web Of Conferences
Carbon-13 Characterization and Modelling for Temperature Measurement-Based Proton Frequency
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The physical substance at high energy level with specific circumstances; tend to behave harsh and complicated, meanwhile, sustaining equilibrium or non-equilibrium thermodynamic of the system. Measurement of the temperature by ordinary techniques in these cases is not applicable at all. Likewise, there is a need to apply mathematical models in numerous critical applications to measure the temperature accurately at an atomic level of the matter. Those mathematical models follow statistical rules with different distribution approaches of quantities energy of the system. However, these approaches have functional effects at microscopic and macroscopic levels of that system. Therefore, this research study represents an innovative of a wi

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Publication Date
Tue Jun 01 2021
Journal Name
International Journal Of Nanoscience
Synthesis and Spectroscopic Characterization of Platinum Nanoparticles by Plasma Jet Method
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In this research, Argon gas was used to generate atmospheric plasma in the manufacture of platinum nanomaterials, to study the resultant plasma spectrum and to calculate the cellular toxicity of those manufactured nanomaterials. This research is keen on the generation of nonthermal atmospheric pressure plasma using aqueous platinum salts (H2PtCl6 6H2O) with different concentrations and exposure of cold plasma with a different time period used to produce platinum nanoparticles, to ensure typical preparation of nanoparticles. Visible UV and X-rays were performed for this purpose, and the diameter of the system probe was (1[Formula: see text]mm) with the Argon gas flow of

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Publication Date
Mon Jan 30 2023
Journal Name
Iraqi Journal Of Science
Characteristics of Lead and Sulfur Plasma Parameters by Optical Emission Spectroscopy
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This study uses the optical emission spectroscopy (OES) technique to find the lead(Pb) and sulfur (S) plasma parameters employing a pulse of Nd: YAG laser (Q-switched 1064nm wavelength) and different laser energies of (400,500,600 and 700 mJ). The electron temperature Te (eV) is calculated using the Boltzmann-Plot method, and the electron density ne (cm-3)is determined by the Stark broadened way. Moreover, Debye length λD (cm) and plasma frequency ωp (Hz) are studied as a function of laser energy. An apparent increase was noted in the electron temperature of lead plasma and a decrease in sulfur plasma. The results also showed that each increase in the laser intensity causes an incr

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Publication Date
Sat Dec 30 2023
Journal Name
Iraqi Journal Of Science
Biological Activities of Silver Nanoparticles and Synergism Effects with Lincomycin Conjugation
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     Antimicrobial resistance is considered a problem for public health globally. New forms of resistance mechanisms are developing and spreading daily around the world. For that reason, a potential method for overcoming the antimicrobial resistance of several pathogens that cause deadly infections is the use of silver nanoparticles. In the present study, silver nanoparticles (AgNPs) and AgNPs conjugated with lincomycin were synthesized and characterized. The antimicrobial activity of AgNPs alone and after conjugating with lincomycin was also evaluated. Transmission electron microscopy (TEM) and scanning electron microscopy (SEM) were employed to determine the morphological properties of AgNPs and AgNPs-lincomycin, which showed the a

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