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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
Wed May 01 2013
Journal Name
Journal Of Computer Science
PROTOCOLS FOR SECURE ROUTING AND TRANSMISSION IN MOBILE AD HOC NETWORK: A REVIEW
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Mobile ad hoc network security is a new area for research that it has been faced many difficulties to implement. These difficulties are due to the absence of central authentication server, the dynamically movement of the nodes (mobility), limited capacity of the wireless medium and the various types of vulnerability attacks. All these factor combine to make mobile ad hoc a great challenge to the researcher. Mobile ad hoc has been used in different applications networks range from military operations and emergency disaster relief to community networking and interaction among meeting attendees or students during a lecture. In these and other ad hoc networking applications, security in the routing protocol is necessary to protect against malic

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Publication Date
Wed Jan 20 2021
Journal Name
Plant Archives
The Effect of Plowing and Pulverization Systems on Some Plant Indicators of Onion
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An experiment was carried out on the fields of the college of Agriculture - Abu Ghraib, of a silty clay loam soil that has moisture of 15-16%, to study the effect of plowing and pulverization systems on some plant indicators of onion. The experiment included plowing systems with three levels (plowing with a moldboard plow, plowing by chisel plow and zero tillage plowing) as a primary factor. The second factor was that pulverization for only one time and repeating the pulverization twice through the use of the rotary tiller. The plant indicators of onion that are studied: plant length, onion diameter, onion weight and onion neck diameter. The experiment has carried out according to SPLIT PLOT design according to RCBD design by three replicat

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Publication Date
Thu Sep 15 2022
Journal Name
Journal Of Baghdad College Of Dentistry
Determination of Surface Roughness and Accuracy of Alginate Impression Material Disinfected by Immersion
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Background: This study was conducted to evaluate the surface roughness and dimensional accuracy of commercially obtainable alginate impression material in terms of imbibition after immersion in two different media. Materials and method: Two disinfecting agents, ethanol 70% and povidone-iodine 4%, were used to access the dimensional accuracy and surface roughness of alginate impression material. Weights of specimen discs of alginate impressions were measured before and immediately after immersion to gain a measure of imbibition. For surface roughness, disinfected specimens rectangle was examined before and after disinfection. Results: Minimal changes in weight were observed after disinfection, but a statistically non-significant differenc

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Publication Date
Fri Mar 15 2019
Journal Name
Journal Of Baghdad College Of Dentistry
Oral health knowledge and practices of women attending dental clinics of Baghdad University
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Background: Knowledge is considered to be essential for developing healthy practices and preventing the main oral diseases. In some developing countries, women were at higher risk to develop these diseases. This study was conducted to evaluate women’s dental knowledge and practices through a specific questionnaire and the relationship with patient’s educational level and the number of their children. Subjects and method: Women, aged from 25-35 years old, were selected to participate in the current study. They were attending dental clinics in the teaching hospital of Baghdad University. Each participant was instructed to answer questionnaire sheet which is previously prepared in Arabic language by the authors. The total numb

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Publication Date
Wed Oct 28 2015
Journal Name
Al-khwarizmi Engineering Journal
Interaction of Corrosion-Cumulative Fatigue and Shot Peening of 1100-H12 Aluminum Alloy
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Abstract

    Corrosion-fatigue occurs by the combined actions of cyclic loading and corrosive environment. The effect of shot peening on cumulative corrosion-fatigue life of 1100-H12 Al alloy was investigated. Before fatigue testing, specimens were submerged in 3.5%NaCl solution for 71 days. Constant fatigue tests were performed with and without corrosive environment. Cumulative corrosion-fatigue tests were also carried out in order to determine the fatigue life before and after shot peening. The constant fatigue life was significantly reduced due to corrosive environment and the endurance fatigue limit was reduced by 13% compared with dry fatigue. In case of shot peening the cumul

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Publication Date
Sun Mar 12 2017
Journal Name
Al-academy
Polarization and the mechanism of communication in the form of industrial products (green)
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Our research which is under the name "Polarization and Communication mechanism in the formation of green industrial products " The problem of the research focuses in identifying what is polarization and its function mechanisms , by displaying the inventive and creative cases of the designer in how to exploit the industrial products and its recycling process to attract the user and recipient by asserting on the values of beauty of the appearance of the industrial product with the attraction Of the user and the recipient with the new function of that product and how its different from the function achieved by the old product , with consideration of nature and its preservation . The results of the research were as following : The designer e

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Publication Date
Sat Jan 01 2011
Journal Name
Communications In Computer And Information Science
The Use of Biorthogonal Wavelet, 2D Polynomial and Quadtree to Compress Color Images
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In this paper, a compression system with high synthetic architect is introduced, it is based on wavelet transform, polynomial representation and quadtree coding. The bio-orthogonal (tap 9/7) wavelet transform is used to decompose the image signal, and 2D polynomial representation is utilized to prune the existing high scale variation of image signal. Quantization with quadtree coding are followed by shift coding are applied to compress the detail band and the residue part of approximation subband. The test results indicate that the introduced system is simple and fast and it leads to better compression gain in comparison with the case of using first order polynomial approximation.

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Publication Date
Sun Sep 04 2011
Journal Name
Baghdad Science Journal
Oscillations of First Order Linear Delay Differential Equations with positive and negative coefficients
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Oscillation criteria are obtained for all solutions of the first-order linear delay differential equations with positive and negative coefficients where we established some sufficient conditions so that every solution of (1.1) oscillate. This paper generalized the results in [11]. Some examples are considered to illustrate our main results.

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Publication Date
Tue Apr 30 2024
Journal Name
Iraqi Journal Of Science
Investigating the Color Distribution of Young and Old Galaxies Using Observations from SDSS
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     This research aims to investigate the color distribution of a huge sample of 613654 galaxies from the Sloan Digital Sky Survey (SDSS). Those galaxies are at a redshift of 0.001 - 0.5 and have magnitudes of g = 17 - 20. Five subsamples of galaxies at redshifts of (0.001 - 0.1), (0.1 - 0.2), (0.2 - 0.3), (0.3 - 0.4) and (0.4 - 0.5) have been extracted from the main sample. The color distributions (u-g), (g-r) and (u-r) have been produced and analysed using a Matlab code for the main sample as well as all five subsamples. Then a bimodal Gaussian fit to color distributions of data that have been carried out using minimum chi-square in Microsoft Office Excel. The results showed that the color distributions of the main sample and

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Publication Date
Wed Nov 01 2017
Journal Name
Nano Hybrids And Composites
Photodetection of Near and Middle IR Lasers by f-MWCNTs/Polythiophen Nanocomposite Detector
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The combination of carbon nanotubes (CNT) and conducting polymers offers an attractive route for the production of novel compounds that can be used in a variety of applications such as sensors, actuators, and molecular scale electronic devices. In this work, functionalized multiwall carbon nanotubes (f-MWCNTs) were added in different load ratios (3 wt%, 5 wt% and 10 wt%) to thiophen (PTh) polymer to procedure PTh/CNTs nanocomposite and deposited on porous silicon substrate by electropolarization. Photoconductive detectors were fabricated using PTh/f-MWCNTs matrix to work in the near region and middle IR regions. These detectors were illuminated by semiconductor laser diode wavelength of 808(nm) and Nd-YAG laser of wavelength 1064 (n

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