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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
Sat Jul 20 2024
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
FABP and Some Related Diabetic Parameters Among Adolescents with Toxoplasma gondii
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Recently, it has been revealed that Toxoplasmosis may be associated with some factors related to type 2 diabetes, such as glucose, insulin, the Homeostatic Model Assessment for Insulin Resistant (HOMA-IR), and Fatty acid binding protein (FABP). Therefore, the current study aimed to specify how Toxoplasma gondii (T.gondii) infection affects glucose, insulin, HOMA-IR, and FABP among adolescents. From October to December 2022, this study was carried out at Al Madain Hospital in Baghdad. For a group of adolescents visiting the hospital, an ELISA test was performed to check their anti-T.gondii antibodies. Ninety adolescents were selected to participate in the study on the basis of this examination. They were divided into two groups: those who te

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Publication Date
Tue Dec 02 2014
Journal Name
International Journal Of Innovative Science, Engineering & Technology
Structural and Optical Properties of Synthesized Manganese doped ZnS Quantum Dots
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ZnS:MnP2+P nanoparticles were prepared by a simple microwave irradiation method under mild condition. The starting materials for the synthesis of ZnS:MnP 2+P quantum dots were zinc acetate as zinc source, thioacetamide as a sulfur source, manganese chloride as manganese source (R & M Chemical) and ethylene glycol as a solvent. All chemicals were analytical grade products and used without further purification. The quantum dots of ZnS:MnP 2+P with cubic structure were characterized by X-ray powder diffraction (XRD), the morphology of the film is seen by scanning electron microscopy (SEM) also by field effect scanning electron microscopy (FESEM). The composition of the samples is analysed by EDS. UV-Visible absorption spectroscopy analysis

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Publication Date
Tue Dec 31 2024
Journal Name
Basrah Researches Sciences
Review article: Biodegradation of Pharmaceutical Pollutants: Challenges, Mechanisms, and Environmental Implications
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The emergence of such widespread pharmaceuticals as a pollutant has become one of the world's critical environmental problems that may lead to both the public's health and biodiversity deterioration. This article provides an exhaustive account of the current understanding of the environmental persistence of pharmaceutical contaminants following in-depth analysis of the additive effects of existing natural biodegradation pathways on the human health impact of these drugs. Paying special attention to biodegradation decomposing agents such as bacteria, fungi, and algae the paper estimates their ability to convert drug ingredients to compound that is eventually less toxic. Although these biologic systems contain an enormous potential fo

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Publication Date
Fri May 01 2015
Journal Name
Iraqi Journal Of Biotechnology
Production, Extraction and Purification of Bacillus licheniformis FH4-IRQ Alkaline Phosphatase
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Publication Date
Wed Dec 01 2021
Journal Name
Iraqi Journal Of Physics (ijp)
Structural and Infrared Spectroscopy of Polyvinylpyrrolidone/Multi-walled Carbon Nanotubes Nanocomposite
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In this work, polyvinylpyrrolidone (PVP)/ Multi-walled carbon nanotubes (MWCNTs) nanocomposites were prepared with two concentrations of MWCNTs by casting method. Morphological, structural characteristics and electrical properties were investigated. The state of MWCNTs dispersion in a PVP matrix was indicated by Field Effect-Scanning Electron Microscopy (FESEM) which showed a uniform dispersion of MWCNTs within the PVP matrix. X-ray Diffraction (XRD) indicate strong bonding of carbonyl groups of PVP composite chains with MWCNTs. Fourier transfer infrared (FTIR) studies shows characteristics of various stretching and bending vibration bands, as well as shifts in some band locations and intensity changes in others. Hall effect was stu

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Publication Date
Mon Jan 01 2024
Journal Name
Medical Journal Of Babylon
Characterization and antibacterial activity of biogenic iron nanoparticles using Proteus mirabilis
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Abstract<sec> <title>Background:

The green production of iron oxide nanoparticles (FeONPs) due to its numerous biotechnological uses has attracted a lot of attention and clean and eco-friendly approaches in the medical field.

Objectives:

The objectives of this study are to demonstrate the biogenic creation of FeONPs. The search for alternative antimicrobial medicines has been prompted by growing worries about multidrug resistance.

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Publication Date
Wed Jan 01 2025
Journal Name
Journal Of Animal Health And Production
The Control and Preventative Measures for the Health Problems of Pets
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Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
ž (( The role of Organisational learning in building a talent management strategies Applied research in the Ministry of Science and Technology ))
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The aims of the research is to know the role of Organisational learning in building talent management strategies in the Ministry of Science and Technology , where we see the challenges facing organizations today dictate now and in the future activation of scientific expertise to meet these challenges and the dissemination of these concepts within the priorities and data organizational culture of these organizations despite having a lot of the importance of organizational knowledge and learning applications .Despite learning and adopting some of the organizations have to enhance their competitiveness, we find a lot of organizations, including (The ministry researched) still do not realize the importance of the role of organization

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Publication Date
Sat Jul 20 2019
Journal Name
Open Access Macedonian Journal Of Medical Sciences
Prevalence of Montelukast Use as an Add-On Therapy among Iraqi Asthmatics on Treatment Attending Al-Kindy Teaching Hospital and Al-Zahraa Center of Asthma and Allergy
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BACKGROUND: Montelukast (Singulair) is a cysteinyl leukotriene receptor antagonist, used for the maintenance treatment of asthma and to relieve symptoms of seasonal allergic rhinitis and asthma, also used for exercise-induced bronchospasm. AIM: This study was performed to determine the prevalence of Montelukast use as an add-on therapy among Iraqi asthmatic patients on treatment. Comparing the effectiveness of regimens with and without montelukast. METHODS: This descriptive cross-sectional study was carried out on 73 Iraqi asthmatic patients on treatment of both sexes with age range (18-60) years old, attending Al-Kindy Teaching Hospital and Al-Zahraa Centre of Asthma and Allergy, Baghdad, for the period between February

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Publication Date
Fri Jan 31 2025
Journal Name
Journal Of Al-turath University College
The role of the Prophet ( peace be upon him and progeny) in the field of the Administration Regulation and applying Shura Principle Council in Islamic State Administration
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