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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 Dec 29 2021
Journal Name
Journal Of The College Of Education For Women
Employment and Labor Union Laws in Japan between the 1889 and 1946 Constitutions: A Comparative Study: أفراح محمد علي
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This research is based on the descriptive and analytical methodology. The importance of studying labor laws and labor unions in Japan between 1889 and 1946 constitutions is because Japan was out of a feudal phase, and had no idea about the factory system and industrialization in their modern sense before the Meiji era. Generally, its labor system used to be mostly familial, and the economic system was based on agriculture. This called for the enactment of legislations and laws appropriate for the coming phase in Meiji era. Thus, this paper examines the role of Meiji government in enacting labor legislations and laws when he came to power in 1896, and his new constitution in 1889 and the civil code of 1896. It further examines the way Mei

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Publication Date
Wed Jan 01 2020
Journal Name
Medical Journal Of Babylon
Diagnostic value of neutrophil lymphocyte ratio in detection of acute appendicitis
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The diagnosis of acute appendicitis (AA) sometimes is illusive and the accompanying clinical and laboratory manifestations cannot be used for definitive diagnosis. Objective: This study aimed to evaluate the diagnostic value of neutrophil/lymphocyte ratio (NLR) in detection of AA. Materials and Methods: This is a cross-sectional study that included a total of 80 adult patients with AA and 62 age- and gender-matched patients with abdominal pain due to causes other than AA. Three milliliter of peripheral blood were collected from each participant. The NLR was calculated by dividing the absolute neutrophil count by the absolute lymphocyte count. Receiver operating characteristic curve was used to assess the diagnostic value of NLR in detection

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Publication Date
Wed Feb 22 2023
Journal Name
Iraqi Journal Of Science
On Solving Singular Multi Point Boundary Value Problems with Nonlocal Condition
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In this paper Hermite interpolation method is used for solving linear and non-linear second order singular multi point boundary value problems with nonlocal condition. The approximate solution is found in the form of a rapidly convergent polynomial. We discuss behavior of the solution in the neighborhood of the singularity point which appears to perform satisfactorily for singular problems. The examples to demonstrate the applicability and efficiency of the method have been given.

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Publication Date
Mon Feb 14 2022
Journal Name
Journal Of Educational And Psychological Researches
Educational value Implied in Secondary School Principals' weekly Speeches at Baghdad
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The research falls in to three sections: the first section has two parts; the first one includes a general description of the research: its   problem, aim, limitations, methodology, and the terminological definition. The second part presents historical background of the weekly school speeches in Iraq and their types. Section Two has two parts: the first is about the principles of writing weekly speeches, their elements, and principals, their conditions. As for the second part, it is about introducing four samples of weekly school speeches distributed as two taken from Al-karkh sector and two taken from Al-rusafa'a sector. The third section: analyzing the content of the sample and giving a short historical background abo

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Sustainable Accounting indicators that related with create value for the firm
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The business environment is witnessing great and rapid developments due to the economic and technological development that has caused damage to human beings, which requires the need to reduce this damage and work to protect the environment and participate in supporting the social aspects. This requires economic resources to be realized by the economic units. Economic development in preserving the environment that has caused damage and supporting the social aspects that preserve human rights, enhance their position and satisfy their needs in society. Global professional organizations, the United Nations and stakeholder representatives have been issuing the Global Reporting Initiative (GRI) to find guidelines for the preparation of

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Publication Date
Tue Dec 30 2008
Journal Name
Al-kindy College Medical Journal
Diagnostic Value of Rk39 Dipstick in Paediatric Visceral Leishmaniasis in Baghdad
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Back ground: Visceral leishmaniasis is endemic in the
middle and south of Iraq, it involves mostly infants. The
disease is observed mainly among rural areas that are far
from equipped medical centers. Therefore, there is a need
for anon- invasive, cost- effective, reliable, easily
available and fast method of diagnosis of this dngerous
disease.
Objective: The aim was to compare the validity and
predictive values of the recombinant K39 antigen (rK39)
test with that of the indirect fluorescent antibody test
(IFAT) test (the usual laboratory method) in the detection
of visceral leishmaniasis.
Methods: A Cross-sectional study was done in ALMansour Pediatric Hospital (in AL-Rusafa), and Central
Pediatric

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Publication Date
Fri Dec 15 2023
Journal Name
Al-academy
The role of the theatrical technical supervisor in developing the skills of preparatory stage learners
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The current study aimed to identify the role of the theatrical technical supervisor in developing and enhancing the skills of middle school students in Baghdad. The sample consisted of 73% of the original community of theatrical technical supervisors, randomly selected from those working in the first, second, and third educational directorates in the Rassafa and Karkh areas. The sample size was 32 theatrical technical supervisors. The study used a questionnaire to collect data on three axes: the cognitive skills developed by the theatrical technical supervisor, the voice and speech skills developed by the supervisor, and the body movement skills developed by the supervisor. The results showed that the theatrical technical supervisor play

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Publication Date
Thu Jun 30 2016
Journal Name
Al-kindy College Medical Journal
Joubert Syndrome: Imaging Findings and Report of a Case
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Background: Joubert syndrome (JS) is a very rare autosomal recessive disorder characterized by agenesis of cerebellar vermis, abnormal eye movements, respiratory irregularities, and delayed generalized motor development. Retinal dystrophy and cystic kidneys may also be associated with this clinical syndrome. The importance of recognizing JS is related to the outcome and its potential complications. This syndrome is difficult to diagnose clinically because of its variable phenotype. Its neuroimaging hallmarks include the characteristic molar tooth sign and bat wing-shaped fourth ventricle

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
Emotions conflict In Balzac’s novel The Father Goriot And Stendhal’s The Red and The Black
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Au XIXe siècle, avec l’excès de la passion, le roman français commence à avoir de nouvelles figures. Il tend à être un reflet de la pensée et de la passion. Stendhal et Balzac révèlent ainsi le conflit de l’âme et donnent à leur héros l’impression que tout est permis.

                Ces protagonistes doivent, d’une part, subir des fluctuations psychologiques, et d’autre part, ces héros doivent être capables de faire face aux rancunes et aux conflits destructeurs. Les personnages stendhaliens et balzaciens finissent par croire que leur combat ne portera pas ses fruits, parce que toute passion déséquilibrée mènera, soit à la fol

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Publication Date
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
Factors Affecting Attaching Ruling to Its Cause (Illah) or to Its Reason (Hikmah): A Study in Usul Al Fiqh
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There is a theoretical controversy in the books of Usul al-Fiqh, in the past and the present, about whether the ruling should be attached to its reason (al-Hikmah), or its apparent and stable cause (al-Illah). Looking at the practical cases of the jurists, we found them sometimes attaching rulings to its reason, and sometimes to its cause, so there is a need to know the factors that affect their choices. By extrapolation, the researcher reached at nine factors that affect referring the ruling to its cause or to its reason in jurisprudential cases.

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