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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 Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measuring the impact of internal control on tax performance using balanced score card indicators: An applied research in a sample of the branches of the General Tax Authority in Iraq
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This research dealt with the impact of internal control on tax performance using balanced scorecard indicators because of its special importance in improving tax performance and reform. The internal control system is a safety valve for senior management in all organizations, it plays an important role in the regularity and development of work and the fight against corruption To provide reliable and accurate data and information, follow up on compliance with laws, regulations and instructions. The aim of this research is to demonstrate how control affects tax performance and how to adapt internal control components to improve tax performance. In the General Authority for taxes and its branches,. The research resulted in a number of conclu

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Publication Date
Thu Jan 01 2026
Journal Name
International Journal Of Dentistry
Association of Salivary HIF‐1α Level With Epithelial and Mesenchymal Markers in Smokers and Nonsmokers With Periodontitis: A Case‐Control Study
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Objectives

This case–control study aimed to investigate the relationship between the hypoxia‐related biomarker hypoxia‐inducible factor‐1α (HIF‐1α) and the epithelial‐mesenchymal transition (EMT)–associated markers E‐cadherin (E‐CAD) and N‐cadherin (N‐CAD) in saliva among smokers and nonsmokers with and without periodontitis and to assess their association with clinical periodontal parameters.

Methods

A case–control study was conducted, including 88 participants equally a

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Publication Date
Tue Mar 31 2015
Journal Name
Al-khwarizmi Engineering Journal
Experimental Study of the Thermal Diffusivity and Heat Capacity Concerning Some Duplex Stainless Steel
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Abstract

In the present work, thermal diffusivity and heat capacity measurements have been investigated in temperature range between RT and 1473 K for different duplex stainless steel supplied by Outokumpu Stainless AB, Sweden. The purpose of this study is to get a reliable thermophysical data of these alloys and to study the effect of microstructure on the thermal diffusivity and heat capacity value. Results show the ferrite content in the duplex stainless steel increased with temperature at equilibrium state. On the other hand, ferrite content increased with increasing Cr/Ni ratio and there is no significant effect of ferrite content on the thermal diffusivity value at room temperature. Furthermore, the heat capacity of all sam

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Publication Date
Wed Jul 01 2015
Journal Name
Journal Of Educational And Psychological Researches
level of awareness of mental health among the students of the Universities of Palestine Technical and Jerusalem open
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The study aimed to identify the level of awareness of mental health among the students of the Universities of Palestine Technical and Jerusalem open in the city of Tulkarem from the perspective of the students and the population of the study ( 8091 ) students at the two universities , and selected intentional sample size was ( 445 ) students , and used the tool questionnaire to measure responses of subjects , and the results showed that there are differences depending on the variable sex and was in favor of females , and depending on the variable University , and was in favor of the Al-Quds Open / variable Study level for the benefit of students of second year , did not show statistical differences depending on the variables of c

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Publication Date
Wed Aug 20 2025
Journal Name
Artificial Intelligence Review
A comprehensive review on key technologies toward smart healthcare systems based IoT: technical aspects, challenges and future directions
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Abstract<p>The unexpected death of humans due to a lack of medical care is a serious problem. Additionally, the number of elderly people requiring continuous care is increasing. A global aging population poses a challenge to the sustainability of conventional healthcare systems for the future. Simultaneously, recent years have seen remarkable progress in the Internet of Things (IoT) and communication technologies, alongside the growing importance of artificial intelligence (AI) explainability and information fusion. Therefore, developing smart healthcare systems based on IoT and advanced technologies is crucial. This would open up new possibilities for efficient and intelligent medical system</p> ... Show More
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Publication Date
Tue Dec 09 2025
Journal Name
Journal Of African Earth Sciences
Climatic and tectono-geomorphological controls on karst spring dynamics: Case study of the El Menzel Causse, Middle Atlas (Morocco)
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Karst aquifers in semi-arid regions are vital yet exceptionally vulnerable lifelines. This study investigates how tectonic, geomorphological, and climatic factors control the dynamics of karst springs in the El Menzel Causse (Middle Atlas, Morocco). Using an integrated approach that combines field investigations, remote sensing, and quantitative hydro-climatic analysis, we identify the mechanisms driving the system’s severe decline. Results indicated that the structural architecture of the major fault systems in the North Middle Atlas Fault (NMAF) and the Median Middle Atlas Fault (MMAF), governs the spatial distribution of more than 50 springs, which occur preferentially within highly permeable fault damage zones. However, the aquifer is

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Publication Date
Sun Aug 07 2022
Journal Name
Hiv Nursing
Assessment of ApoE Gene Variants and Apob-100 R3500q Mutation as Genetic Risks for Dyslipidemia: A Case-Control Study
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Background: Dyslipidemia is defined as an abnormally high level of various lipids in the blood. It is considered a major risk for atherosclerosis and coronary artery disease. Genetic susceptibility can have a significant influence on the development and progression of dyslipidemia. ApoB-100 R3500Q mutation and ApoE variants are among those genetic risks for dyslipidemia. This study aims to assess the possible contribution of ApoB and ApoE variants on lipid profile among a group of early-onset ischemic heart disease (IHD) patients in comparison to a group of controls. Methods: Forty patients with dyslipidemia and early-onset IHD without chronic conditions likely to cause derangement of lipid levels were recruited to this case-control study

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Publication Date
Tue Jan 01 2019
Journal Name
International Journal Of Civil Engineering And Technology
PREDICTION OF BEARING CAPACITY, ANGLE OF INTERNAL FRICTION, COHESION, AND PLASTICITY INDEX USING ANN (CASE STUDY OF BAGHDAD, IRAQ).
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In the last few years, the use of artificial neural network analysis has increased, particularly, in geotechnical engineering problems and has demonstrated some success. In this research, artificial neural network analysis endeavors to predict the relationship between physical and mechanical properties of Baghdad soil by making different trials between standard penetration test, liquid limit, plastic limit, plasticity index, cohesion, angle of internal friction, and bearing capacity. The analysis revealed that the changes in natural water content and plastic limit have a great effect on the cohesion of soil and the angle of internal friction, respectively. . On the other hand, the liquid limit has a great impact on the bearing capacity and

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Publication Date
Tue Jan 01 2019
Journal Name
International Journal Of Civil Engineering And Technology
PREDICTION OF BEARING CAPACITY, ANGLE OF INTERNAL FRICTION, COHESION, AND PLASTICITY INDEX USING ANN (CASE STUDY OF BAGHDAD, IRAQ)
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In the last few years, the use of artificial neural network analysis has increased, particularly, in geotechnical engineering problems and has demonstrated some success. In this research, artificial neural network analysis endeavors to predict the relationship between physical and mechanical properties of Baghdad soil by making different trials between standard penetration test, liquid limit, plastic limit, plasticity index, cohesion, angle of internal friction, and bearing capacity. The analysis revealed that the changes in natural water content and plastic limit have a great effect on the cohesion of soil and the angle of internal friction, respectively. . On the other hand, the liquid limit has a great impact on the bearing capacity and

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Publication Date
Tue Jan 01 2019
Journal Name
International Journal Of Civil Engineering And Technology
Prediction of bearing capacity, angle of internal friction, cohesion, and plasticity index using ANN (case study of Baghdad, Iraq)
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In the last few years, the use of artificial neural network analysis has increased, particularly, in geotechnical engineering problems and has demonstrated some success. In this research, artificial neural network analysis endeavors to predict the relationship between physical and mechanical properties of Baghdad soil by making different trials between standard penetration test, liquid limit, plastic limit, plasticity index, cohesion, angle of internal friction, and bearing capacity. The analysis revealed that the changes in natural water content and plastic limit have a great effect on the cohesion of soil and the angle of internal friction, respectively. . On the other hand, the liquid limit has a great impact on the bearing capacity and

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