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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 05 2022
Journal Name
Baghdad Science Journal
A Security and Privacy Aware Computing Approach on Data Sharing in Cloud Environment
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Today, the role of cloud computing in our day-to-day lives is very prominent. The cloud computing paradigm makes it possible to provide demand-based resources. Cloud computing has changed the way that organizations manage resources due to their robustness, low cost, and pervasive nature. Data security is usually realized using different methods such as encryption. However, the privacy of data is another important challenge that should be considered when transporting, storing, and analyzing data in the public cloud. In this paper, a new method is proposed to track malicious users who use their private key to decrypt data in a system, share it with others and cause system information leakage. Security policies are also considered to be int

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Publication Date
Mon Mar 28 2022
Journal Name
Nurse Media Journal Of Nursing
Health Literacy-Related Knowledge and Experience among Nurses Practicing in Medical-Surgical Wards
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Background: Medical-surgical nurses are responsible of providing competent care to clients with a wide-array of acute and chronic health problems. This challenging task requires arming nurses with advanced competencies of health literacy to effectively educate their clients. However, evidence about medical-surgical nurse’s health literacy-related knowledge and experience is limited.  Purposes: This study aimed to determine the level of the health literacy-related knowledge and experience among medical-surgical nurses.Design: A descriptive-cross-sectional study was conducted among a total sample of 177 nurses who were practicing in medical-surgical wards in teaching hospitals in Iraq. A convenience sampling method was used to sele

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Publication Date
Sun Jun 07 2015
Journal Name
Baghdad Science Journal
Synthesis, Characterization, Thermal Analysis and Structural Studies of New Complexes with Tetradentate Ligand
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Some new complexes of 4-(5-(1,5-dimethyl-3-oxo-2-phenyl pyrazolidin-4- ylimino)-3,3-dimethyl cyclohexylideneamino) -1,5- dimethyl-2- phenyl -1H- pyrazol -3(2H) –one (L) with Mn(II), Fe(III), Co(II), Ni(II), Cu(II), Pd(II), Re(V) and Pt(IV) were prepared. The ligand and its metal complexes were characterized by phisco- chemical spectroscopic techniques. The spectral data were suggested that the (L) as a neutral tetradentate ligand is coordinated with the metal ions through two nitrogen and two oxygen atoms. These studies revealed Octahedral geometries for all metal complexes, except square planar for Pd(II) complex. Moreover, the thermodynamic activation parameters, such as ?E*, ?H, ?S, ?G and K are calculated from the TGA curves using Coa

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Publication Date
Wed Jan 12 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Evaluation of Community Pharmacists Knowledge, Attitude and Practice towards Modified Release Dosage Forms
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Purpose:To evaluate knowledge, practice and attitude of community pharmacists in Basra regarding modified release dosage forms which are widely used for many therapeutic purposes in pharmacy practice.

Methods:The current study was conducted among certified pharmacists in Basra governorate- south of Iraq. Data collection was carried out by a questionnaire.

Results:A total number of 175 community pharmacists responded to the questionnaire. The majority worked in OTC based dispensing pharmacies located in the center of the city. Most respondents missed K1 and were unable to state the difference between different types of modified products. There was a major positive agreemen

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Publication Date
Fri Dec 30 2011
Journal Name
Al-kindy College Medical Journal
Comparison Between Mechanical and Non Mechanical Bowel Preparation Prior To Elective Colorectal Surgery
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Background: Bowel preparation prior to
colonic surgery usually includes antibiotic
therapy together with mechanical bowel
preparation which may cause discomfort to the
patients, prolonged hospitalization and water
& electrolyte imbalance.
Objective: to assess whether elective colon
and rectal surgery may be safely performed
without preoperative mechanical bowel
preparation.
Method: the study includes all patients who
had elective large bowel resection at Medical
City – Baghdad Teaching Hospital between
Feb, 2007 to Jan, 2010. Emergency operations
were not included. The patients were randomly
assigned to the 2 study groups (with or without
mechanical bowel preparation.
Results: A to

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Publication Date
Tue Oct 14 2025
Journal Name
Al–bahith Al–a'alami
THE ROLE OF IRAQI SATELLITE TV TOWARDS A CULTURE OF PROTEST AND REMONSTRATION
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The research dealt with a topic that has been practiced and transmitted news in satellite channels in recent years a lot. That is to say the role of satellite channels in the culture of a protest. In general, this study aims to reach to know the extent of the impact of television, especially the impact of the programs that bear the contents of protest and remonstration on the public; and what can be resulted out of these programs as cognitive, emotional and behavioral effects as a result of the individual's exposure to these programs and their impact from the culture of pretense. In addition to that, the research was interested in explaining the role of Iraqi satellite channels in developing and cultivating such culture; and following up

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Publication Date
Sat Dec 31 2022
Journal Name
Al-kindy College Medical Journal
The Association between CRP Levels with Comorbidities, Species, and Complications of Severe Malaria
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Background: Malaria remains a leading cause of mortality in sub-Saharan Africa (including Sudan). C-reactive protein (CRP) is useful as   a marker of severity in malaria. African studies have shown that serum CRP levels correlate with parasite burden and complications in malaria, especially falciparum. However, there are no data on CRP levels in Sudanese malaria patients.

This study aims to evaluate the association between CRP levels with comorbidities, species, and complications of severe malaria

Subjects and Methods: A cross-sectional study enrolled 65 severe malaria patients at Khartoum state hospitals during the period from April to June2021. Manifestations of severe

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Publication Date
Tue Feb 27 2024
Journal Name
Mathematical Modelling Of Engineering Problems
Dynamics of a Fractional-Order Prey-Predator Model with Fear Effect and Harvesting
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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
THE EXTENT OF EXPOSURE OF BAGHDAD UNIVERSITY : (Students To Cultural And Television Programs)
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Communication is one of the main elements of culture, it is the source of its formation and a factor of its development and spread. Communication is a 'dynamic' cultural process and is an integral part of the political, social, economic and cultural aspects of people. Therefore, mass communication means help in the course and movement of individuals and cultural communities. The relationship between media and culture according to this perspective is one of many key factors and influential forces that make it coherent and sometimes intertwined. It is a problematic relationship that leads to research and study in order to lay the right foundations in the orientation towards the audience.

Mass communication has many basic functions.

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Publication Date
Mon Oct 28 2019
Journal Name
Journal Of Mechanics Of Continua And Mathematical Sciences
Heuristic Initialization And Similarity Integration Based Model for Improving Extractive Multi-Document Summarization
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