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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
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
Developing a Learning Organization According to Analysis of the Relationship between Knowledge Gap and Strategic Performance Gaps: Field Study in a Sample of Private Banks in Baghdad.
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The purpose of this research shed light on the analysis of the relationship between the knowledge gap and the strategic performance  gap and diagnose the level of impact this relationship in building a learning organization, and sought search to achieve a number of goals, cognitive and Applied been tested nature of the relationship and effect between variables in a sample size (62) of the managers of banks civil in Baghdad (Baghdad, Gulf, Assyria, Union, Elaf) and focused research problem in question is bold is whether the analysis of the relationship between the knowledge gap and the performance gap strategic leads to recognize organizations need to shift to organizations educated, either in the side of the field was the pr

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Publication Date
Thu Feb 21 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis Tax Advantage of Financing Lease: An Empirical Study
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The Purpose of this study are  analyze financial lease advantage through analyze and discuss financial lease cost, and achieve tax advantage to reach study objective. study include two firms ,oil firm and construction firm with limited liability. The inductive method is used for the applied part in analyzing the financial data of the companies considered in 2011-2015.The result of the study shows that the financial  lease achieve present value of the costs is positive. This study found out the results that verify the hypothesis: The tax advantage of financial Leasing is characterized by decreasing cost and achieving higher tax shield. The study also found the most important recommendations of awareness of the benefits arising f

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Publication Date
Tue Sep 28 2021
Journal Name
Journal Of The College Of Education For Women
Forced Displacement during the Syrian Forced Displacement during the Syrian Crisis, and its Impact on Jaramana’s Children's Education: A Field Study , and its Impact on Jaramana’s Children's Education: A Field Study: نهال ريحاوي جلب , قاسم الربداوي
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The study aims to examine the problem of forced displacement and its social and economic problems in light of the Syrian crisis. Such an aim helps to know the difficulties and challenges facing the children of displaced families in learning, and the reasons for their lack of enrolment. It also clarifies whether there are significant statistical differences at  among the attitudes of the children of the displaced families towards education regarding the following variables: (the work of the head of the family, the economic level of the family, and the work of the children). The study has adopted the descriptive-analytical approach;  a questionnaire was adopted as a tool to collect information. The study was applied to a sample o

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Publication Date
Sun Jun 20 2021
Journal Name
Baghdad Science Journal
Community Perception on Smart Engagement: Case of Kubang Pasu Local Government
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Implementing smart community engagement should consider careful planning and collaboration with numerous stakeholders, including the community. The technology and program must be designed to frame its purpose and should link back to specific goals of implementing smart community engagement. Digital services do not guarantee a smart engagement between the community and the local government. This is the case for the Kubang Pasu local government where several online services have been provided in their attempt to implement the smart community concept. However, understanding on the preferences of features and requirements of existing web-based systems and the impact of these systems is lacking. Therefore, a perception study needs to be condu

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Publication Date
Fri Jul 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
Studying Some Technical Indicators of the Local Manufactured Machine and Its Effect on the Wheat Crop “Tamuz cultivar”
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Abstract<p>The effect of compound machine on wheat "Tamuz cultivar" was studied based on some technical indicators which were tested under three practical speed (PS) of 2.015, 3.143, and 4.216 km.hr-1 and three tillage depth (TD) of 11, 13, and 15cm. The split-split plot arrangement in RCBD with three replications was used. The results showed that the PS of 2.015km.hr-1 was major best than other two speed in all studied conditions, physical properties (SBD and TSP), mechanical parameters (FD, (DP and LAS), and yield and growth parameters (PVI, BY and HI). The TD of 11cm was major effect to the other two levels TD of 13 and TD of 15cm in all studied conditions. All interactions were significant, </p> ... Show More
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Scopus (7)
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Publication Date
Fri Jul 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
Studying Some Technical Indicators of the Local Manufactured Machine and Its Effect on the Wheat Crop “Tamuz cultivar”
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Abstract<p>The effect of compound machine on wheat "Tamuz cultivar" was studied based on some technical indicators which were tested under three practical speed (PS) of 2.015, 3.143, and 4.216 km.hr-1 and three tillage depth (TD) of 11, 13, and 15cm. The split-split plot arrangement in RCBD with three replications was used. The results showed that the PS of 2.015km.hr-1 was major best than other two speed in all studied conditions, physical properties (SBD and TSP), mechanical parameters (FD, (DP and LAS), and yield and growth parameters (PVI, BY and HI). The TD of 11cm was major effect to the other two levels TD of 13 and TD of 15cm in all studied conditions. All interactions were significant, </p> ... Show More
Scopus (7)
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Publication Date
Sat Feb 09 2019
Journal Name
Journal Of The College Of Education For Women
Health Situations Teaching Of Biology The Manner Teaching Its Relation To Ability Mind and Students Technical Medical Institute
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The Present study aims at answering the following questions:
1-What is the level of the teaching style of biology teachers who teach (human and his
health)

2-what is the level of healthy attitude to the teachers of biology who teach (human and his
health).
3- is there any relation between the teaching style of biology teachers who teach (human and
his health)and their student's Ability Mind.
4- is the any relation between the level of the healthy attitude to the teachers of biology who
teach (human and his health).
The researcher made the following for the purpose of answering the question of the study:
1-The card of observing the level of the teaching style (lecture style )to the teachers of
biology

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Publication Date
Sun Jul 01 2018
Journal Name
Journal Of Educational And Psychological Researches
The healthy personality and its relation to the academic achievement of school and university teacher
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Personality regard as one of the human soul pillars that has been built throughout the life of people, starting from the fertilizing process to different stages of people ages. Over time, numerous scientific studies have shown that fetus has the ability to hear and feel and he is being stereotyped since the first stages of formation. Accordingly, the process of forming human personality set up since that date. Besides, the socialization means that take different resources to enhance human personality such as holy Quran, school, social media, and social environment. The emergence of social media made the world as a small village which gives the chance for all people, over the world, to obtain the knowledge easily and limitless. Thus, the

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Organizational Agility according to Strategic Planning Directions A case study in the Ministry of Commerce / General Company for the trade of cars and machinery
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This research aims at the possibility of rationalizing business organizations according to the strategic planning directions which have been developed to deal with many problems faced by business organizations, including the General Company for Automobile and Machinery Trade which was chosen as a research society, and several research problems were diagnosed, including an increase in the numbers of employees who constitute hidden unemployment, lack of work in the system of job specialization, and the organizational structure which is the non-application of the company to a modern administrative model. The importance of the research is that the company being investigated is a pioneer in its field of work and seeks to achieve custo

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Publication Date
Sun Apr 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Designing and Application of Mathematical Model A Multi – Objectives for Assessment The Quality Of The Project : A Case Study at Saad Public Construction Company
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Abstract

This research aims to design a multi-objective mathematical model to assess the project quality based on three criteria: time, cost and performance. This model has been applied in one of the major projects formations of the Saad Public Company which enables to completion the project on time at an additional cost that would be within the estimated budget with a satisfactory level of the performance which match with consumer requirements. The problem of research is to ensure that the project is completed with the required quality Is subject to constraints, such as time, cost and performance, so this requires prioritizing multiple goals. The project

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