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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
Mon Dec 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Heterogeneously Catalyzed Esterification Reaction: Experimental and Modeling Using Langmuir- Hinshelwood Approach
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The esterification reaction of ethyl alcohol and acetic acid catalyzed by the ion exchange resin, Amberlyst 15, was investigated. The experimental study was implemented in an isothermal batch reactor. Catalyst loading, initial molar ratio, mixing time and temperature as being the most effective parameters, were extensively studied and discussed. A maximum final conversion of 75% was obtained at 70°C, acid to ethyl alcohol mole ratio of 1/2 and 10 g catalyst loading. Kinetic of the reaction was correlated with Langmuir-Hanshelwood model (LHM). The total rate constant and the adsorption equilibrium of water as a function of the temperature was calculated. The activation energies were found to be as 113876.9 and -49474.95 KJ per Kmol of ac

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Publication Date
Tue Mar 28 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Prescribing Pattern and Rational use of Drugs in Maysan Governorate, Iraq
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This study was designed to investing the drug prescribing pattern which is the important point in the rational or irrational use of drugs among patients dispensing their prescriptions from the private pharmacies in Maysan governorate, Iraq for a period of 1 month. The data collected from prescriptions were calculated and analyzed according to the WHO prescribing guidelines. The data showed that the mean of drugs included in single prescription was 3.4, and 12% of prescribed drugs were written as generic names; moreover, the percentage of antibiotics, corticosteroids and anxiolytics were 33.3%, 11.4% and 23.8% respectively. Those results indicate the irrational use of drugs when compared with the world health organization standard values

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Publication Date
Wed Feb 08 2023
Journal Name
Iraqi Journal Of Science
Phytoremediation of Chromium and Copper from Aqueous Solutions Using Hydrilla verticillata
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The current study included testing the ability of plant Hydrilla verticillata (L. F.) on the accumulation of two heavy metals in its tissues, and use the plant in phytoremediation. The plant was exposure to different concentrations of chromium and copper metals (2.5, 5, 10, 15, 20) ppm, for a period of fourteen days, for each solution.The results showed that Hydrilla was more efficient in the removal of chromium, where the amount of the remaining concentration of chromium at the last day of the experiment was (0.20 ± 0.014- 0.66 ± 0.114- 0.99 ± 0.176- 0.79 ± 0.073- 1.80 ± 0.131) ppm, while for copper was (0.33 ± 0.06- 1.13 ± 0.39- 1.66 ± 0.05- 1.96 ± 0.043- 2.33 ± 0.0497) ppm at the last day of the experiment, respectively.

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Publication Date
Sun Apr 30 2023
Journal Name
Iraqi Journal Of Science
Removal of Lead and Chromium From Industrial Wastewater by LocallyCitrobacter spp.Isolates
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Biosorption is an effective method to remove toxic metals from wastewaters. In this
study biosorption of lead and chromium ions from solution was studied using
Citrobacter freundii and Citrobacter kosari isolated from industrial wastewater. The
experimental results showed that optimum grwoth temperature for both bacteria is 30oC
and the optimum pH is 7 &6 for C. freundii and C. kosari respectively. While the
optimum incubation period to remove Pb and Cr for C. freundii and C. kosari is 4 days
and 3days respectively. Also the biosorption of Pb and Cr in mixed culture of bacteria
and mixed culture of Pb and Cr was investigated. Result indicate that uptake of Cr and
Pb for C.freundii, C. kosari and in mixes cultu

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Publication Date
Thu May 18 2023
Journal Name
Journal Of Engineering
Experimental and Theoretical Investigation of Noise Effect in Centrifugal Fan Impeller
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In this work a study was made in centrifugal fan blower to investigate the effect of impeller blade design on sound pressure level (SPL). Shroud and unshroud impeller of nine blades are used. The sound generation from flow inside the test rig at different positions was displayed by using spectral analyzer. The experiments were carried out in anechoic chamber with small holes in its walls, under ambient condition about (25-27) C ° to avoid the effect of temperature on the sound pressure level. The results showed that (SPL) decreased with the increase of distance from the source about (3-4)dB when distance varied about (0.8-1.06)m, and the (SPL) decreased with the decrease of velocity about (8-12)dB when velocity varied between (13000-260

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Publication Date
Thu Dec 29 2016
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Serumleptin, Triglycerides, Cholestrol and Hdl- Cholestrol In Non Dlabetic Obese Subjects
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         This study was carried out to investigate the relationship between Serum leptin, Body Mass Index (BMI), Triglycerides, Cholesterol and HDL- Cholesterol in Non Diabetic Obese subjects comparing with healthy subject. A 36 male and female Iraqis obese were studied, mean age 50.1, 43.3 years respectively and 23 healthy subjects. Serum leptin, Triglycerides, Cholesterol and HDL- Cholesterol were measured. Leptin, Triglycerides, Cholesterol, HDL- Cholesterol and BMI significantly increased in obese males and females compared with control, but there was no significant difference in HDL- Cholesterol and BMI when compared between obese males and females. A low significant positive correlation was f

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Publication Date
Sun Jan 26 2020
Journal Name
Iraqi Journal Of Science
sp[γ,γ^(* ) ]-open sets and sp[γ,γ^(* ) ]-compact spaces
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     In this work, we present the notion of sp[γ,γ^(* ) ]-open set,  sp[γ,γ^(* ) ]-closed, and sp[γ,γ^(* ) ]-closure such that several properties are obtained. By using this concept, we define a new type of spaces named sp[γ,γ^(* ) ]-compact space.

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Publication Date
Sun Dec 10 2017
Journal Name
Al-academy
The speech communication btween the shape and content in commercial advertising
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The Main think that be kept by the speech communication as a concept traditionally being expressed on the subject or a certain idea of ​​a goal came on as needed functional addressed to recipients of benefits or likely to benefit from those rhetorical message through a speech importance and priority of the effect of not less than the effect of that letter, in science content role ends once you absorb it mentally, either in the art of design Valamadmon intellectual embodied through its interaction with the overall shape of the finished design, and often content is associated in the mind of the receiver through a letter communicative linked to the sense or the goal that meant the designer, and try to identify and explain. And meaning i

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Publication Date
Sun Feb 24 2019
Journal Name
Iraqi Journal Of Physics
Morphology, chemical and electrical properties of CdO Nanoparticles on porous silicon
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In this paper, CdO nanoparticles prepared by pulsed laser deposition techniqueonto a porous silicon (PS) surface prepared by electrochemical etching of p-type silicon wafer with resistivity (1.5-4Ω.cm) in hydrofluoric (HF) acid of 20% concentration. Current density (15 mA/cm2) and etching times (20min). The films were characterized by the measurement of AFM, FTIR spectroscopy and electrical properties.

  Atomic Force microscopy confirms the nanometric size.Chemical components during the electrochemical etching show on surface of PSchanges take place in the spectrum of CdO deposited PS when compared to as-anodized PS.

The electrical properties of prepared PS; namely current density-voltage charact

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Publication Date
Fri Oct 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Anticancer and Antioxidant activity of Gold Nanoparticles Biosynthesized using Acinetobacter baumannii
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In the current study, gold nanoparticles were made using Acinetobacter baumannii broth culture. UV-vis, FTIR, XRD, FESEM, AMF, and zeta potential measurements were also used to study the properties of the Ab-AuNPs. The average was 66 nm, ranging from 20 to 90 nm. The examination results proved that the Ab-AuNPs are semi-spherical and varied from 20 to 90 nm, with an average of 66 nm. 

   MTT assay on the breast cancer cell line MCF-7 confirmed the anticancer activity in vitro. Cancer cells showed an important cytotoxic activity of Ab-AuNPs. The breast. Cancer cell. Line.MCF-7 but ineffective against the normal.cell line.MCF-10. The IC50 values of Ab-AuNPs were at 11.45 μg ml-1. The results proved that Ab-

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