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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 Mar 25 2019
Journal Name
Al-academy
Characteristics of Melody and Rhythm in Baghdadi Al-Murabah Songs: هشام خليل جرجيس
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The research studies the melody and rhythmic characteristics in the songs of the Baghdadi quartet, as it is a type of popular singing in Iraq, reviewing its origins, social purposes, special and public events in which it is performed. The methodological framework included the problem of the research, the need for it, its importance, its purpose, and the limits of the research which included the objective limit: the songs of the Baghdadi quartet, the spatial limit: the city of Baghdad and the temporal limit (1960-1980) and identifying the terms included in the research.
The theoretical framework consisted of three items: the first is the popular singing, the second is the Iraqi popular singing and the third is the Baghdadi quartet. It

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Publication Date
Sun Jun 03 2012
Journal Name
Baghdad Science Journal
Evaluation the Levels of Serum Hormones (Progesterone, Estradiol, and hCG) in Preeclamptic IraqiPregnancies
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This study aimed to evaluate serum levels of steroid hormones and human chorionic gonadotropin (hCG) hormone in preeclamptic Iraqi pregnancies compared to those of healthy pregnancies.This study enrolled 120 pregnant women, divided into four groups:1. 30 healthy pregnant women.2. 37 pregnant women with mild preeclampsia3. 53 pregnant women with severe preeclampsia4. 90 pregnant women with preeclampsia Preeclamptic women and their severe cases but not mild cases had significantly (P<0.01) increased levels of serum hCG as compared with healthy pregnancies. By contrast, sera levels of estradiol were significantly (P<0.01) decreased in total preeclamptic groups and their severe cases but not in mild group as compared to healthy pregnant wome

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Publication Date
Sun Mar 07 2010
Journal Name
Baghdad Science Journal
Identification and Purification of Cholera Like Toxin from Environmental Isolate of Vibrio cholerae
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The presence and prevalence of V. cholerae were investigated in forty five water samples collected from different locations of Tiger River/ Baghdad city. Twenty one isolates were isolated by adopting a simple isolation techniques. The final identification revealed that only three isolates were confirmed as V. cholerae. They were named 1J, 1R and Dial 131 which are all serogrouped as non-O1. Toxin Coregulated Pili (TCP) and heat labile enterotoxin (LT) were determined in only the environmental isolate 1J while non of the isolates produced heat stabile toxin (ST). The purification scheme was improved, few steps were adopted to include back extraction of ammonium sulfate, saturation between 80-20%, desalting through Sephadex G25, and gel filt

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Publication Date
Thu Jan 04 2018
Journal Name
Iraqi Journal Of Agricultural Sciences
Evaluation of Phyllanthus emblica extract as antibacterial and antibiofilm against biofilm formation bacteria.
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A study was conducted to evaluate the antibacterial effect of Phyllanthus emblica extract (ethanol:methanol, 1:1) against Pseudomonas aeruginosa, Staphylococcus aureus and Escherichia coli at different concentrations, i.e. 0.625, 1.25, 2.50, 5.0, 10.0 and 20.0 mg/ml. The antibacterial activity was determined by the agar well diffusion method to investigate the minimum inhibitory concentration (MIC) and minimum bactericidal concentration (MBC). The alcoholic extract of Phyllanthus emblica had the highest antibacterial activity at 20 mg/ml and 5 mg/ml except for Pseudomonas aeruginosa where the value of inhibition was between 20 and 10 mg/ml. The MIC concentrations were mostly very high and ranged from 5 to 1.25 mg/ml, while the MBC range fro

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Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Biodiversity of Rotifera and Cladocera in the upper region of Euphrates River- Iraq
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Five representative sampling stations were selected in upper region of Euphrates river. Bimonthly sampling were collected from December 2000 to December 2001. Rotifera showed high density in December 2000 while high density of cladocera which recorded in October .The results of relative abundance index showed that rotifera: Polyarthera dolichoptera , Keratella cochlearis , K. valga, Cephalodella auriculata and cladocera: Bosmina longirostris , B.coregoni ,Chydorus spharicus, were more abundant in study stations. The results of constancy index showed 4 taxa belonged to rotifera and 2 taxa belonged to cladocera which were considered constant in the Euphrates river, where the other species varied between accessory and accidental speci

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Publication Date
Sun Sep 22 2019
Journal Name
Baghdad Science Journal
Comparative Antimicrobial Activity of Silver Nanoparticles Synthesized by Corynebacterium glutamicum and Plant Extracts
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           Biosynthesis of nanoparticles has received considerable attention due to the growing need to develop environmentally benign nanoparticle synthesis processes that do not use toxic chemicals. Therefore, biosynthetic methods employing both biological agents such as bacteria and fungus or plant extracts have emerged as a simple and a viable alternative to chemical synthetic and physical method .It is well known that many microbes produce an organic material either intracellular or extracellular which is playing important role in the remediation of toxic metals through reduction of metal ions and acting as interesting Nano factories. As a result, in the present study Ag NPs were syn

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Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
Accumulation of Heavy Metals in Agricultural Crops and Ecological Series of Crops Placement
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The accumulation of toxic elements in vegetables and melons grown in agriculture, Brassica rapa - turnip, Solanum lycopersicum - tomato, Citrullus lanatus - watermelon, Capsicum annuum - bell pepper, Daucus carota - carrots, Cucurbita pepo - pumpkin, Cucumis melo - melon, and also Prunus armeniaca - apricot from fruit trees were analyzed. The excess of maximum allowable concentrations in agricultural crops of the element As by 1.65-1.75, Cd - 1.6-2.3, Cr -1.2-2.35, Cu -1.6-3.3, Ni - 1.16-3.53, Pb - 1.54-3.08, Al - 1.36-3.5, Sb - 2.0-33, Se - 1.1-3.3 times was established. The maximum allowable concentration of mercury in vegetables and melons was equal to 0.02 mg/kg,

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Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Numerical Investigation, Error Analysis and Application of Joint Quadrature Scheme in Physical Sciences
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In this work, a joint quadrature for numerical solution of the double integral is presented. This method is based on combining two rules of the same precision level to form a higher level of precision. Numerical results of the present method with a lower level of precision are presented and compared with those performed by the existing high-precision Gauss-Legendre five-point rule in two variables, which has the same functional evaluation. The efficiency of the proposed method is justified with numerical examples. From an application point of view, the determination of the center of gravity is a special consideration for the present scheme. Convergence analysis is demonstrated to validate the current method.

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Publication Date
Sun Jan 01 2006
Journal Name
Journal Of The College Of Languages (jcl)
The Play as Intellectual Ping-Pong: Art and Politics in Tom Stoppard's Travesties
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Throughout history, artists have played many important roles in society.

Generally speaking, the role of the artist is defined by the society he is part of.

Indeed, there are as many ideas as to the role of the artist and, ultimately the purpose

of art in society, as there are types of art. This is, as a matter of fact, neither a new

question- the dialogue has been present within art for centuries- nor probably one

that will ever fully be answered.

Tom Stoppard came to prominence in the mid-sixties, when art and politics

were closely linked, and theatre sought to change the world. Stoppard would have

none of that: his work has no overt message, no political program. In fact,

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Publication Date
Thu Aug 08 2019
Journal Name
Political Sciences Journal
The Neo-Conservative and call for the dominance of US military power globally
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Abstrct

The administrations of Presidents Clinton and Bush Jr. have seen the emergence of neoconservatives. The neoconservative were the establishment of the Project for the New American Century (PNAC) project in 1997 during the Clinton administration. The neoconservatives, through the New Century Project, were able to make important foreign policy decisions, notably the Iraq Liberation Law, which was passed by Congress on January 26, 1998 and signed by President Clinton and became a law legitimized. Clinton became authorized to take whatever measures he saw fit to contribute to regime change in Iraq. The Bush administration has also undergone major and significant shifts in US strategy on US foreign policy. During the Bush admin

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