Preferred Language
Articles
/
jeasiq-54
Value added tax and its technical organization Lebanon Case Study
...Show More Authors

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.                                        

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Nov 01 2022
Journal Name
Optik
Optical and structural characteristics of pulsed DC magnetron sputtered Ce1- xTixOy coatings
...Show More Authors

This contribution investigates the impact of adding transition metal of Ti to CeOy samples at various concentrations referring to 0, 15.84, 24.46, 34.46, 36.23, 38.46, 45.38% and pure TiOy, correspondingly. The samples were fabricated by the magnetron sputtering technique. X-ray diffraction (XRD) configurations demonstrate the presence of α-Ce2O3 and Ce2O3 phases with increased Ti contents in the systems. X-ray photoelectron spectroscopy (XPS) experimentation confirms the purity of the S1-sample (CeO2) and the purity of the S8-sample (TiO2). Further XPS analysis reveals that Ti incorporation in the doped systems functions as a reducing agent because of the existence of α-Ce2O3 and Ce2O3 phases. Moreover, based on UV–vis spectroscopy res

... Show More
Publication Date
Wed Dec 08 2021
Journal Name
Scientific Reports
Weakly Supervised Sensitive Heatmap framework to classify and localize diabetic retinopathy lesions
...Show More Authors
Abstract<p>Vision loss happens due to diabetic retinopathy (DR) in severe stages. Thus, an automatic detection method applied to diagnose DR in an earlier phase may help medical doctors to make better decisions. DR is considered one of the main risks, leading to blindness. Computer-Aided Diagnosis systems play an essential role in detecting features in fundus images. Fundus images may include blood vessels, exudates, micro-aneurysm, hemorrhages, and neovascularization. In this paper, our model combines automatic detection for the diabetic retinopathy classification with localization methods depending on weakly-supervised learning. The model has four stages; in stage one, various preprocessing techniques are app</p> ... Show More
View Publication
Scopus (7)
Crossref (4)
Scopus Clarivate Crossref
Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Small Horizontal Wind Turbine Design and Aerodynamic Analysis Using Q-Blade Software
...Show More Authors

Wind energy is one of the most common and natural resources that play a huge role in energy sector, and due to the increasing demand to improve the efficiency of wind turbines and the development of the energy field, improvements have been made to design a suitable wind turbine and obtain the most energy efficiency possible from wind. In this paper, a horizontal wind turbine blade operating under low wind speed was designed using the (BEM) theory, where the design of the turbine rotor blade is a difficult task due to the calculations involved in the design process. To understand the behavior of the turbine blade, the QBlade program was used to design and simulate the turbine rotor blade during working conditions. The design variables suc

... Show More
View Publication Preview PDF
Scopus (4)
Crossref (3)
Scopus Crossref
Publication Date
Mon Feb 04 2019
Journal Name
Iraqi Journal Of Physics
Naturally occurring radioactive materials and related hazard indices in Ahdeb oil field
...Show More Authors

In this work, measurements of activity concentration of naturally occurring radioactive materials (NORM) isotopes and their related hazard indices for several materials such as crude oil, sludge and water in Ahdeb oil fields in Waste governorate using high pure germanium coaxial detection technique. The average values for crude oil samples were174.72Bq/l, 43.46Bq/l, 355.07Bq/l, 264.21Bq/l, 122.52nGy/h, 0.7138, 1.1861, 0.601 mSv/y, 0.1503mSv/y and 1.8361 for Ra-226, Ac-228, K-40, Ra eq, D, H-external and H-internal respectively. According to the results; the ratio between 238U to 232Th was 4, which represents the natural ratio in the crust earth; therefore, one can be strongly suggested that the geo-stricture of the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 31 2022
Journal Name
Periodicals Of Engineering And Natural Sciences (pen)
Estimation of nonparametric regression function using shrinkage wavelet and different mother functions
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Tue Jul 18 2017
Journal Name
Inorganica Chimica Acta
Synthesis, characterization and liquid crystalline properties of novel benzimidazol-8-hydroxyquinoline complexes
...Show More Authors

The synthesis, characterization and liquid crystalline properties of N4,N40-bis((1 H-benzo[d]imidazol-2- yl)methyl)-3,30-dimethyl-[1,10-biphenyl]-4,40-diamine and of their corresponding Mn(II), Fe(II), Ni (II), Cu(II), and Zn(II) complexes are described. The ligand and complexes have been characterized by elemental analysis, magnetic susceptibility measurements (meff), conductometric measurements and Fourier Transform Infrared (FTIR), Nuclear Magnetic Resonance (1H NMR), (13C-NMR) and UV–Vis spectroscopy. Spectral investigations suggested octahedral coordination geometrical arrangement for M(II) complexes. The phase transition temperatures were detected by differential scanning calorimetry (DSC) analysis and the phases are confirmed by op

... Show More
Publication Date
Thu Mar 15 2018
Journal Name
Journal Of The College Of Education For Women
Metadiscourse Markers in Linguistic Abstracts by American and Iraqi Students of English
...Show More Authors

Metadiscourse markers are means for organizing a writer’s information and create a connection with her/his readers. When students write, they usually focus on one type of these markers that is the interactive markers and belittling the use of the other type which is the interactional markers. That is to say, they emphasize on presenting and organizing their information only. Therefore, this study is conducted to bridge this gap. The researchers have selected 18 thesis abstracts. Nine of them are written by Iraqi students of English and the rest by American students. The aims of the study are to examine the types and sub-types of metadiscourse markers used by American and Iraqi students; investigate comparatively the impact of the metad

... Show More
View Publication Preview PDF
Publication Date
Mon Apr 19 2021
Journal Name
Iraqi Journal Of Agricultural Sciences
TETRACYCLINE ANTIBIOTIC REMOVAL FROM AQUEOUS SOLUTION USING CLADOPHORA AND SPIRULINA ALGAE BIOMASS
...Show More Authors

Cladophora and Spirulina algae biomass have been used for the removal of Tetracycline (TC) antibiotic from aqueous solution. Different operation conditions were varied in batch process, such as initial antibiotic concentration, different biomass dosage and type, contact time, agitation speed, and initial pH. The result showed that the maximum removal efficiencies by using 1.25 g/100 ml Cladophora and 0.5 g/100 ml Spirulina algae biomass were 95% and 94% respectively. At the optimum experimental condition of temperature 25°C, initial TC concentration 50 mg/l, contact time 2.5hr, agitation speed 200 rpm and pH 6.5. The characterization of Cladophora and Spirulina biomass by Fourier transform infrared (FTIR) indicates that the presenc

... Show More
Crossref (3)
Crossref
Publication Date
Fri Sep 23 2016
Journal Name
Spie Proceedings
Quantifying charge trapping and molecular doping in organic p-i-n diodes
...Show More Authors

View Publication
Scopus Clarivate Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Proceedings Of The 31th Minisymposium
Towards the Requirement-Driven Generation and Evaluation of Hyperledger Fabric Network Designs
...Show More Authors

View Publication
Crossref