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
Sun Feb 27 2022
Journal Name
Iraqi Journal Of Science
Digital Speech Files Encryption based on Hénon and Gingerbread Chaotic Maps
...Show More Authors

Speech encryption approaches are used to prevent eavesdropping, tracking, and other security concerns in speech communication. In this paper, a new cryptography algorithm is proposed to encrypt digital speech files. Initially, the digital speech files are rearranged as a cubic model with six sides to scatter speech data. Furthermore, each side is encrypted by random keys that are created by using two chaotic maps (Hénon and Gingerbread chaotic maps). Encryption for each side of the cube is achieved, using the based map vector that is generated randomly by using a simple random function. Map vector that consists of six bits, each bit refers to one of the specific chaotic maps that generate a random key to encrypt each face of the cube. R

... Show More
View Publication Preview PDF
Scopus (12)
Crossref (6)
Scopus Crossref
Publication Date
Sun May 26 2019
Journal Name
Iraqi Journal Of Science
Microfacies Architecture and Stratigraphic Development of the Yamama Formation, Southern Iraq
...Show More Authors

The Yamama Formation belongs to the late Berriasian-Aptian succession, which was deposited during the Lower Cretaceous period within the main shallow marine depositional environment.

Petrographic study and microfacies analysis enabled the recognition of six main microfacies for three association facies. These are the Semi-restricted, Shallow open marine and Shoal environments. The study succession represents deposition of three third order cycles, these cycles where deposited during successive episodes of relative sea level rises and still stand.

The presence of shoal association facies (oolitic packstone microfaces) between the Sulaiy and Yamama formations refer to continue the deposition during the same stage, and may s

... Show More
View Publication Preview PDF
Scopus (7)
Crossref (2)
Scopus Crossref
Publication Date
Wed Nov 30 2022
Journal Name
Iraqi Journal Of Science
Breast Cancer Detection using Decision Tree and K-Nearest Neighbour Classifiers
...Show More Authors

      Data mining has the most important role in healthcare for discovering hidden relationships in big datasets, especially in breast cancer diagnostics, which is the most popular cause of death in the world. In this paper two algorithms are applied that are decision tree and K-Nearest Neighbour for diagnosing Breast Cancer Grad in order to reduce its risk on patients. In decision tree with feature selection, the Gini index gives an accuracy of %87.83, while with entropy, the feature selection gives an accuracy of %86.77. In both cases, Age appeared as the  most effective parameter, particularly when Age<49.5. Whereas  Ki67  appeared as a second effective parameter. Furthermore, K- Nearest Neighbor is based on the minimum err

... Show More
View Publication Preview PDF
Scopus (9)
Crossref (6)
Scopus Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Computers, Materials &amp; Continua
Takagi–Sugeno Fuzzy Modeling and Control for Effective Robotic Manipulator Motion
...Show More Authors

View Publication
Scopus (7)
Crossref (6)
Scopus Clarivate Crossref
Publication Date
Mon Apr 03 2023
Journal Name
Karbala International Journal Of Modern Science
Performance Estimation and System Modeling for Refractive Index Structure Constant Cn2
...Show More Authors

View Publication
Scopus (3)
Crossref (2)
Scopus Crossref
Publication Date
Sat Aug 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Isolation and Identification of Local Bactria Produced from Soil-Borne Urease
...Show More Authors
Abstract<p>The hydrolysis of urea by the enzyme urease is significant for increasing the irroles in human pathogenicity, biocementation, soil fertilizer, and subsequently in soil improvement. This study devoted to the isolation of urease from urea-rich soil samples collected from seven different locations. Isolation of the various bacterial species was conducted using nutrient agar. The identity of isolated urease was based on morphological characteristics and standard microbiological and biochemical procedures. The urease producing strains of bacteria were obtained using the urease hydrolysis test. The bacterial isolates produced from soil samples collected from different environments and treat</p> ... Show More
View Publication Preview PDF
Scopus (7)
Crossref (3)
Scopus Crossref
Publication Date
Wed Nov 30 2022
Journal Name
Iraqi Journal Of Science
Breast Cancer Detection using Decision Tree and K-Nearest Neighbour Classifiers
...Show More Authors

      Data mining has the most important role in healthcare for discovering hidden relationships in big datasets, especially in breast cancer diagnostics, which is the most popular cause of death in the world. In this paper two algorithms are applied that are decision tree and K-Nearest Neighbour for diagnosing Breast Cancer Grad in order to reduce its risk on patients. In decision tree with feature selection, the Gini index gives an accuracy of %87.83, while with entropy, the feature selection gives an accuracy of %86.77. In both cases, Age appeared as the  most effective parameter, particularly when Age<49.5. Whereas  Ki67  appeared as a second effective parameter. Furthermore, K- Nearest Neighbor is based on the minimu

... Show More
Scopus (9)
Crossref (6)
Scopus Crossref
Publication Date
Thu Mar 31 2022
Journal Name
Tropical Biomedicine
Hematological and histopathological changes of rat’s hearts experimentally infected with protoscoleces
...Show More Authors

View Publication Preview PDF
Scopus (6)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
Energy management and storage systems on electric vehicles: A comprehensive review
...Show More Authors

View Publication
Scopus (43)
Crossref (36)
Scopus Clarivate Crossref
Publication Date
Tue Jan 01 2019
Journal Name
Plant Archives
The role and importance of amino acids within plants: A review
...Show More Authors

Scopus (43)
Scopus