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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
Sun Jun 23 2019
Journal Name
Arma
Safe Mud Weight Window Determination: A Case Study from Southern Iraq
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ABSTRACT:. The Lower Cretaceous Zubair formation is comprised of sandstones intercalated with shale sequences. The main challenges that were encountered while drilling into this formation included severe wellbore instability-related issues across the weaker formations overlaying the reservoir section (pay zone). These issues have a significant impact on well costs and timeline. In this paper, a comprehensive geomechanical study was carried out to understand the causes of the wellbore failure and to improve drilling design and drilling performance on further development wells in the field. Failure criteria known as Mogi-Coulomb was used to determine an operating mud weight window required for safe drilling. The accuracy of the geomechanical

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Publication Date
Mon Jun 30 2025
Journal Name
International Journal Of Electrical And Electronics Research
Allocate Compatible Locations of TCSC in Baghdad City: A Case Study
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Power systems are generally required to operate near their maximum capacity. Thus, there is an increased focus on improving real power system capacities through the installation of novel devices, including the Flexible AC Transmission Systems (FACTs). This paper discusses the optimal incorporation of thyristor-controlled series capacitor (TCSC) in the 400 kV Baghdad grid of the Iraqi network as a suggested method to control the power transfer of a transmission line (TL) and suppress Sub-Synchronous Resonance (SSR). The MATLAB 2019 simulation is executed utilizing the phase angle as an index to select an appropriate TCSC location. Nine places were chosen based on eigenvalues, and three suitable places were determined, where 0.5< X

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Publication Date
Sat Aug 01 2020
Journal Name
Practice Periodical On Structural Design And Construction
Case Study to Evaluate Work-Zone Safety Technologies in Highway Construction
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Publication Date
Fri Jun 29 2018
Journal Name
Journal Of The College Of Education For Women
Tagmemic Analysis of English and Arabic Praise Poetry: A Contrastive Study
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 This research provides a new method to study praise poetry that can be used as a course to teach English and Arabic to students in the College of Education. This research answers two questions:

  1. Is it possible to examine praise poetry as a tagmeme?
  2. Is this analysis of great help in teaching English and Arabic to students in the College of Education?

           The data that will be chosen for the purpose of analysis are two of Shakespeare's sonnets and two of AL Mulik's poems. The sonnets selected for this purpose are 17 and 18. AL Mulik's poems selected for the same purpose are 8 and 9.

   &nbs

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
The use of the Principal components and Partial least squares methods to estimate the parameters of the logistic regression model in the case of linear multiplication problem
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Abstract

  The logistic regression model is one of the nonlinear models that aims at obtaining highly efficient capabilities, It also the researcher an idea of the effect of the explanatory variable on the binary response variable.                                                                                  &nb

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Publication Date
Mon Sep 26 2022
Journal Name
Journal Of Advanced Research In Hr And Organizational Management
Entrepreneurial Performance of the Organization According to the Approved Training Strategy
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The research aims to determine the role of the training strategy with its dimensions of (strategic analysis, formulation of training strategy, implementation of training strategy, evaluation) in the pioneering performance of the organization with its dimensions of (pre-planning , renewal and modernization, efficiency, effectiveness). Important and modern in pioneering performance and training strategy, and in recognition of the importance of the subject and the expected results of the surveyed banks, an analysis was made of the data obtained through field visits in addition to the questionnaire and interviews ,and the most prominent results that were reached were taking the research sample into consideration all the requirements of the trai

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The effect of strategic alignment on the reputation of the organization
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The current study aims to determine the extent of SOMO's interest in strategic alignment operations and whether this interest is sufficient to be reflected in enhancing its organizational reputation. The field of research was in the oil marketing company SOMO. The managers in the top management within this company were targeted and the questionnaire was used as a data collection tool. The study population (109), (105) questionnaires were distributed, (94) questionnaires and (11) questionnaires were not retrieved, and the valid questionnaires had reached (91) and the analytical and descriptive approach was used for the study, the current research found to find A direct relationship and a positive effect of strategic

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Reflection marketing capabilities in enhancing the reputation of the market organization
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The objective of this research is to determine the impact of marketing capabilities in building the reputation of the market organization. Marketing capabilities are one of the contemporary trends that can be adopted by the organization in the implementation of all its tasks and thus it can be assisted in achieving many advantages which are the most prominent marketing reputation in the environment The research problem indicated that there is a clear failure to employ the dimensions of marketing capabilities in the organization's reputation. The National Center for Engineering Consultancy was selected as the field of application. The questionnaire was used as a tool to obtain the research data that were prepared based on a number

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Materials In Civil Engineering
Moisture Susceptibility and Fatigue Performance of Hydrated Lime–Modified Asphalt Concrete: Experiment and Design Application Case Study
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Hydrated lime has been recognized as an effective additive used to improve asphalt concrete properties in pavement applications. However, further work is still needed to quantify the effect of hydrated lime on asphaltic concrete performance under varied weather, temperature, and environmental conditions and in the application of different pavement courses. A research project was conducted using hydrated lime to modify the asphalt concretes used for the applications of wearing (surface), leveling (binder), and base courses. A previous publication reported the experimental study on the resistance to Marshall stability and the volumetric properties, the resilient modulus, and permanent deformation at three different weather temperatures. This

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Publication Date
Tue Jun 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Financing and its impact on municipal performance in the municipalities of Missan governorate for the period (2011-2018)
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The research aims to show the role or extent of the impact of financing in its various forms on the municipal performance before and after the financial deficit through relying on the analytical research methodology of the research community represented by the Directorate General of Municipalities and the Directorate of Maysan municipalities as a sample of research (13) municipal institutions for a period of (8) years, Considering the completion of the final accounts of these years, which provides the necessary data for the study, in addition to the variation in the quality and amounts of grants allocated to municipal institutions during these years, which gives a clearer and more comprehensive picture of the reality of allocatio

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