Preferred Language
Articles
/
jeasiq-54
Value added tax and its technical organization Lebanon Case Study
...Show More Authors

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.                                        

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Jan 04 2015
Journal Name
Journal Of Educational And Psychological Researches
Effectiveness of the self-questioning strategy in the achievement of the third stage Institutes of teacher preparation and decision - making in Chemistry
...Show More Authors

This research aims to find out "the effectiveness of the self-questioning strategy in the achievement of students Phase III institutes of teacher preparation and decision-making in chemistry." The researcher follows approach quasi-experimental with a post-test, and the sample consisted of (27) from " Teachers Training Institute-AL-Byaa "in Directorate of Education Baghdad Karkh / 2 students divided into two unequal groups: experimental its number (14) students studied using reciprocal teaching strategy and control its number (13) students have studied in the usual way.The two groups were equivalent extraneous variables.

The researcher was prepare achievement test consist of 40 items was the adoption of a measure of decision-makin

... Show More
View Publication Preview PDF
Publication Date
Sun Jan 01 2023
Journal Name
Process Safety And Environmental Protection
Applications of advanced oxidation processes (Electro‑Fenton and sono‑electro‑Fenton) for COD removal from hospital wastewater: Optimization using response surface methodology
...Show More Authors

View Publication
Scopus (60)
Crossref (59)
Scopus Clarivate Crossref
Publication Date
Wed Jul 27 2022
Journal Name
International Journal Of Health Sciences
Detection of coxsackie virus B and measurement level of Tumor necrosis factor alpha in patients suffered in T1DM with coxsackie virus infection
...Show More Authors

Objective. Infection with Coxsackie virus. This virus that damages pancreatic cells, has long been linked to the onset of insulin-dependent diabetic mellitus (IDDM). Pro-inflammatory cytokines can be produced as a result of this illness. Tumor necrosis factor-a is one of these pro-inflammatory cytokines. Materials and Methods. Blood sample were collected from 180 Iraqi participants. Ninety of them is type 1 diabetic patients and other 90 is healthy control .both groups were tested for the incidence of Coxsackie virus B IgG. So the patients groups is divided to two groups according to sero positivity of CVB-IgG .all 180 patients tested to measure of level of TNF-α. Results. The Results showed increasing in levels of TNF-α in CBV po

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jul 01 2022
Journal Name
Iranian Journal Of Neonatology
Maternal Risk Factors and Outcomes of Premature Neonates Admitted to the Neonatal Care Unit in AlElwiya Pediatric Teaching Hospital in Baghdad, Iraq
...Show More Authors

Background: Prematurity and its complications are the major causes of neonatal and infant morbidity and mortality. Although the cause of preterm labor is often unknown, numerous etiological risk factors may be implicated. To identify the risk factors that lead to prematurity and assess the neonatal outcomes that preterm neonates may develop. Methods: This case-control study was conducted at AL-Elwiya Pediatric Teaching Hospital, Baghdad, Iraq, from the 1st of June to the 31st of December 2019. A non-randomized sample of 700 neonates admitted to the neonatal care unit was included in this study and divided into two groups of preterm full-term neonates as the experimental and control groups, respectively (n=350 each). The same questionnaire w

... Show More
Preview PDF
Publication Date
Sun Mar 02 2008
Journal Name
Baghdad Science Journal
The Ability of Green Tea (Camellia sinensis) Extract in Modulating the Cytogenetic and Haematological Effects of Mitomycin C in Albino Male Mice
...Show More Authors

The present study aimed to investigate the toxic and mutagenic and anti – mutagenic effects of the aqueous extract (5, 10 and 15 mg/kg) of green tea (Camellia sinensis) in modulating the genotoxic effects of mitomycin C (MMC). Albino male mice (Mus musculs) were employed as a biological system and four parameters were performed in vivo; total leucocyte count, mitotic index, chromosomal aberrations and micronucleus formation. The plant extract was evaluated through three types of treatments. In the first, the extract was given alone orally. While the second and third treatment included two types of interactions with MMC; pre – and post – MMC treatments. All treatments were paralleled by negative and positive control

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu May 28 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Effect of different palatal vault shapes and woven glass fiber reinforcement on dimensional stability of high impact acrylic denture base [Part I]
...Show More Authors

Background: Change in palatal vault shape and Reinforcement of high impact acrylic denture base resin may in turn affect the dimensional accuracy of acrylic resin and affecting the fitness of the denture.This study evaluated tostudy the effect of fiber reinforcement for high-impact acrylic resin denture base with different palatal vault shapes on adaptation or gap space between the denture base and the stone cast and compare with non-fiber reinforcement and effect of palatal vault shapes on adaptation of non-reinforced and fiber reinforced high impact denture base acrylic resin Material and method: Three different palatal vault shapes were prepared on standard casts using CNC (computer numerical control) machine. 60 samples of heat polymeri

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Synthesis and Spectroscopic Characterization for Some Metal ion Complexes with 2-Hydroxy-3-((5-Mercapto-1,3,4-Thiadiazol-2-yl)Diazenyl)-1-Naphthaldehyde
...Show More Authors

New metal ion complexes were synthesized with the general formula; K[PtLCl4], [ReLCl4] and K[ML(Cl)2] where M = Pd(II), Cd(II), Zn(II) and Hg(II), from the Azo ligand (HL) [2-Hydroxy-3-((5-mercapto-1,3,4-thiadiazol-2-yl)diazenyl)-1-naphth aldehyde] (HL) the ligand was synthesized from (2-hydroxy-1-naphthaldehyde) and (5-amino-1,3,4-thiadiazole-2-thiol). The ligand and its metal complexes are characterized by phisco- chemical spectroscopic techniques (FT.IR, UV-Vis and Mass spectra, elemental analysis, molar conductivity, Atomic Absorption, Chloride contain and magnetic susceptibility). The spectral data suggest that the (HL) behaves as a bidentate ligand in all complexes. These studies revealed tetrahedral geometries for all metal complexes

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu May 10 2018
Journal Name
Global Journal Of Health Science; Issn 1916-9736 E-issn 1916-9744
Effects of Biological and Non Biological Agents (Disease Modifying Antirheumatic Drugs) on Bone Mineral Density in a Sample of Rheumatoid Arthritis Patients
...Show More Authors

Background: Osteoporosis is an extra-articular complication of rheumatoid arthritis that results in increased risk of fractures and associated morbidity, mortality, and healthcare costs. Objective: To evaluate changes in bone mineral density in a sample of rheumatoid arthritis (RA) patients on biological (anti tumor necrosis factor (TNF) alpha) and non-biological agent disease modifying antirheumatic drugs (DMARDs). Patients and Methods: A cross sectional study enrolled 60 RA patients diagnosed by rheumatologist according to the 2010 American College of Rheumatology/European League Against Rheumatism (2010 ACR/EULAR) classification criteria for RA. Thirty patient on biological agent (anti TNF alpha) and 30 patient on non-biological agent (D

... Show More
Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Medicinal And Chemical Sciences
Synthesis, Characterization, and Biological Activity of New Metal Ion Complexes with Schiff Base (Z)-3((E)-2-Hydroxybenzylidene) Hydrazineylidene) Indolin-2-One
...Show More Authors

The study involved preparing a new compound by combining between 2-hydroxybenzaldehyde and (Z)-3-hydrazineylideneindolin-2-one resulting in Schiff bases and metal ions: Mn(II), Co(II), Ni(II), Cu(II), and Zn(II) forming stable minerals-based-Schiff complexes. The formation of resulting Schiff bases is detected spectrally using LC-Mss which gave corresponding results with theoretical results, 1H-NMR proves the founding of N=CH signal, FT-IR indicates the occurrence of imine band and UV-VIs mean is proved the ligand formation. On the other hand, minerals-based-Schiff was characterized using the same spectral means that relied with ligand (Schiff bases). Those means gave satisfactory results and proved the suggested distinguishable geometries.

... Show More
Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Fuzzy Analytic Hierarchy Process FEAHP to Prioritize The Evaluation of The Main and Subsidiary Criteria in B2B Industrial Market Sectors – Applied Research
...Show More Authors

The research aims to define the main and subsidiary criteria for evaluating the industrial market sectors and proposing a model for arranging these criteria according to priority and knowing the highest criteria in terms of relative importance in the General Company for Automobile Trade and Machinery, and for the purpose of establishing this model, experiences in the concerned company were approved, and this study proposes a multi-criteria decision model According to the FEAHP, the expanded fuzzy hierarchical analysis method enables the commercial company to develop clear strategic policies on which the company’s management system depends on determining criteria for evaluating and selecting market sectors and making appropriate

... Show More
View Publication Preview PDF
Crossref