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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 Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
Sólo/Solo y la alternancia de sólo/solamente
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El español es una lengua hablada por una ingente comunidad que abarca varios cientos de millones de personas. Son muchas las palabras con distintos significados que se escriben de similar manera. Hablamos, por ejemplo, de dos de ellas: el adjetivo solo y el adverbio sólo.

En este trabajo se plantea un estudio del adverbio sólo, palabra invariable cuya función consiste en (complementar la significación del verbo) y solo es un adjetivo (califica a un sustantivo).¿Cómo diferenciarlas para evitar errores ortográficos? Así, en estos casos (solo/ sólo), la distinción la da la tilde en la primera vocal. Ésta es la

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Publication Date
Wed Jan 01 2014
Journal Name
Journal Of The College Of Languages (jcl)
La Visión Filosófica en las Célebres Obras Literarias y Dramáticas de Unamuno
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Desde la Salamanca de doradas piedras que tantas veces cantara, don Miguel de Unamuno dio a la literatura y al pensamiento españoles unas obras que, a pesar de muchos pesares, perdura viva, como viva fue su agónica existencia.  

   El bilbaíno Miguel de Unamuno (1864-1936) es autor de al menos, doce obras teatrales. Su costumbre de mezclar géneros literarios, sin distinguir claramente el drama de la novela dialogada, le llevó a preferir el teatro leído. De ahí que sus estrenos fuesen, frecuentemente, muy posteriores a las ediciones impresas.

Abstract:

   The Bilbao Miguel de Unamuno (1864-1936) is the author of at least twelve plays. His habit of mixing genres,

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Publication Date
Thu Dec 27 2018
Journal Name
Arab Science Heritage Journal
دراسة في ضرائب الارض عند ابي يوسف و الماوردي
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تتراوح ضريبة الارض ما بين 10%من المحصول (الشعير ) و 40 -50 من الخراج 

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Publication Date
Sun Nov 11 2018
Journal Name
Arab Science Heritage Journal
القرآن القرآن الكريم و السنة النبوية من أصحاب العاهات
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Islamic civilization derived its religious law from Quran and sunnah which took care of human as a benefit person in life and how it treat with it , and because the civilization takes care of human , it would take also in his health , manners ,body and this is the aim of Islamic civilization ,all religious emphasize on Islamic laws and on helping poor people or weakness one.

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Publication Date
Wed Jun 01 2022
Journal Name
International Journal Of Research In Social Sciences And Humanities
THE EFFECT OF SPECIAL EXERCISES IN THE DEVELOPMENT OF THE MOMENTARY BIOMECHANICAL STRENGTH OF THE SKILL OF THE TWO REAR AIR CORES ON THE PARALLEL DEVICE IN THE TECHNICAL GYMNASTICS OF THE EMERGING PLAYERS
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Gymnastics is one of the most interesting games in terms of organizing various world championships and tournaments. Their basic skills and their technical development, especially those with high difficulty levels that rely on basic and complex skills, are the basic skills of gymnastics are the main pillar to be developed and therefore high-difficulty skills will not depend on basic skills, which should reach the stage of the automatic mechanism. Retention) in order to move on to training and developing another skill for the difficulty of movements as well as the smooth flow of performance, ie the degrees of difficulty of each skill specific to your gym and The researcher used the experimental method and The research community determin

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Publication Date
Thu Jan 02 2025
Journal Name
مجلة كلية القانون للعلوم القانونية والسياسية
Employment of Chinese Cyber Power in Regional Conflict Management Strategies The Case of Conflict with Japan After 2014
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Abstract:- Cyberspace is a new arena for conflict between international powers, especially since the cost of cyber-conflict is less than its traditional warfare counterparts regardless of the nature of the weapons used, whether traditional or non-traditional. Cyber conflict is necessarily based on strategies to deter, attack, and defend. The aim of the cybercrime conflict is to ensure the defensive sufficiency of the state, ensuring its national security and safeguarding its supreme interests. Despite Japan-China relations characterized by convergence and cooperation in post-Cold War economic spheres, Japan continues to retain the growing Chinese influence in East Asia. These variables prompted Japan to announce a hedging strategy due to un

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Publication Date
Sun Apr 30 2023
Journal Name
Al-kindy College Medical Journal
Unicornuate Uterus with a Non-Communicating Rudimentary Horn in a Palestinian Patient with Familial Mediterranean Fever: Case Report
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Rudimentary non-communicating functional uterine horn with unicornuate uterus, originating from anomalous embryological development of one Mullerian duct, is prone to different complications either at the gynecological or obstetrical level such as chronic pelvic pain, hematometra, subfertility and decreased quality of life. This unique case report presents a 14-year-old female with a history of severe chronic pelvic pain. She was diagnosed with Familial Mediterranean Fever (FMF) and had an appendectomy for suspected appendicitis within the symptoms’ interval. Ultrasound showed a right 5*6 cm right complex cystic mass assuming ovarian in place. She underwent a suspected endometrioma cystectomy operation and was diagnosed with left unico

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Publication Date
Sun Feb 25 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
10.28936 PARTIAL PURIFICATION OF BACTERIOCIN PRODUCED FROM PEDIOCOCCUS ACIDILACTICI-FMAC278 AND WEISSELLA PARAMESENTEROIDES-DFR6 AND ITS APPLICATION IN THE PRESERVATION OF CHICKEN SAUSAGES: PARTIAL PURIFICATION OF BACTERIOCIN PRODUCED FROM PEDIOCOCCUS ACIDILACTICI-FMAC278 AND WEISSELLA PARAMESENTEROIDES-DFR6 AND ITS APPLICATION IN THE PRESERVATION OF CHICKEN SAUSAGES
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Bacteriocins were partially purified by ammonium sulphate 50% concentraction, bacteriocin activity of Pediococcus acidilactici-FMAC278 was 25600 U/ml with 5.8 folds and 7.6% yeild, the activity decrease to 12800 U/ml after dialysis with 6.3 folds and 3% yield, On the other hand the bacteriocin activity of Weissella paramesenteroides-DFR6 was 12800 U/ml with 2.7 folds and 8.8% yeild, after dialysis the activity became 6400 U/ml with 5.1 fold and 3.4% yield, Chicken Sausage were made by adding 0.25, 0.5 and 1% particaly purified bacteriocin to study its effect on microorganisms and increasing shelf life of Sausage. It is found that bacterial numbers were decreased after 3 days of storage at refrigerator at 0.5% conc. While the molds decrea

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Publication Date
Tue Nov 09 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Relationship between accounting Conservatism, Persistence and volatility of earnings of companies listed on the Iraq Stock Exchange
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The study aimed to show the concept and importance of accounting Conservatism, Persistence and volatility of earnings of companies listed in the Iraqi market for securities have been selected 35 companies for the period between 2013 to 2107 used the scale of book value to market value to measure the Conservatism while the current profit regression model was used to measure future profits Eviews 9 was used for the purpose of testing the two hypotheses. The results of the study found that there is a statistically significant relationship between accounting Conservatism and Persistence of earnings. The relationship is inverse with no statistically significant relationship between Conservatism and earnings volatility.

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Publication Date
Fri Mar 06 2026
Journal Name
Актуальные проблемы обучения русскому языку Xiii
ARABIC PHONO-GRAMMAR AND ITS RUSSIAN EQUIVALENTS AS A NEW APPROACH IN FL TEACHING (RUSSIAN AND ARABIC IN RUSSIAN AND ARABIC CLASSROOMS)
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Central and Eastern European Online Library - CEE journals, documents, articles, periodicals, books available online for download, Zeitschrfitendatenbank, Online Zeitschriften, Online Zeitschriftendatenbank

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