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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 Aug 15 2023
Journal Name
Al-academy
The role of digital communication and display in interior design processes
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In light of the intellectual and technological progress within the current developments of time, as well as the emergence of digital tools and means of display and communication, which had a major role in the shifts of the time of globalization in various commercial and economic fields, as well as areas of transferring the design image and its stages of development to customers and the convergence of views between the customer and the interior designer, which are the most important pillars of the design process As a whole, and accordingly, there is an urgent need for a process of intellectual balance between them through digital tools from the technical side and through social media from the intellectual side. Customer comments via socia

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Publication Date
Sun Mar 02 2014
Journal Name
Baghdad Science Journal
Effect of aqueous extract from Marjoram against Salmonella and cholera bacteria
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Five different bacterial isolates [ Vibrio cholera (Ogawa) , Vibrio cholera (Inaba) , Salmonella typhi , Salmonella paratyphi and ? Salmonella typhimurium ] were obtained from the Central Health Laboratory . Both sensitivity tests (MIC , MBC and wells method ) against these bacteria were performed by using the aqueous of leaves extract of Marjoram plant. The results cleared that the values of MIC for Vibrio cholera serotypes Ogawa and Inaba were 100 mg/ml , while the value of MBC was 200 mg/ml. The value of the Inhibition zone at 100 mg /ml concentration for both Ogawa and Inaba were 13 mm and 9 mm respectively. Our results showed that the three types of Salmonella didn’t show any inhibition zone at 200 mg/ml .

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of The College Of Languages (jcl)
A Stylistic Analysis of Two Selected, English and Arabic, War Poems
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War as a human phenomenon, has its own literature. Poetry is a major genre in this literature. This paper is an attempt to investigate and analyse some stylistic features in two selected, English and Arabic, war poems. These poems share the same theme.Both promote the principle of sacrificing one’s own life for the sake of homeland.  This paper limits itself to analyse, thecontent words, tenses, semantic grouping of vocabulary and foregrounding in the two poems. The areas of analysis show great similarities in distributing the general content words (nouns, verbs, adjectives, and adverbs). In the analysis of the semantic areas of each content word, these poems reveal some similarities and some differences in their frequency rates.

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Publication Date
Fri Feb 14 2025
Journal Name
Edelweiss Applied Science And Technology
Spectroscopic investigation of thermo and kinetic properties for lithium-sulfur electrolytes
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The development of advanced lithium-sulfur (Li-S) batteries has gathered noteworthy attention due to their high theoretical energy density and potential for use in next-generation energy storage systems. This study focuses on the thermodynamic and dynamic analysis of advanced Li-S battery electrolytes using spectroscopic methods. By employing techniques such as nuclear magnetic resonance (NMR), Raman spectroscopy, and infrared (IR) spectroscopy, the research explores the interaction mechanisms between lithium ions and sulfur compounds within various electrolyte formulations. The results provide insights into the solvation structures, ion transport properties, and the stability of intermediates, which are significant for improving th

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Publication Date
Wed Apr 02 2025
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Green Synthesis and Characterization of Vanadium Oxide Nanoparticles using Plant Extract
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This study employed the biosynthetic technique for creating vanadium nanoparticles (VNPs), which are affordable and user-friendly; VNPs was synthesized using vanadium sulfate (VOSO4.H2O) and a plant extract derived from Fumaria Strumii Opiz (E2) at a NaOH concentration of 0.1 M. This study aims to investigate the potential applications of utilizing an adsorbent for metal ions to achieve environmentally friendly production and assess its antibacterial activity and cytotoxicity. The reaction was conducted in an alkaline environment with a pH range of 8–12. The resulting product was subjected to various characterization techniques, including Fourier transform infrared spectroscopy, ultraviolet-visible spectroscopy, x-ray diffraction (XRD), t

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Publication Date
Mon Aug 29 2016
Journal Name
Kufa Journal For Nursing Sciences
Atherogenic Index of Plasma Levels in Patients with Diabetic and Neurodiabetic
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Objectives: To determined the levels of lipid profile (TC, TG, HDL-c, LDL-C, VLDL) in diabetic and diabetic neuropathy patients and compare the results with control group. Also, to compare Atherogenic Index of Plasma (AIP) levels in these groups that may be predict prone of patients to cardiovascular disease. Methodology: Ninety subjects were enrolled in this study with aged ranged (40-65) years and BMI with (30-35) Kg/m2 that divided into three groups as follows: group one (G1) consists of 30 healthy individuals as a control group, group two (G2) consists of 30 patients with diabetes and group three (G3) consists of 30 patients with diabetes and neuropathy as complication. Electrochemical Skin Conductance (Feet Mean), Electrochemic

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Publication Date
Wed Mar 30 2011
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Oily Wastewater Treatment Using Expanded Beds of Activated Carbon and Zeolite
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Two types of adsorbents were used to treat oily wastewater, activated carbon and zeolite. The removal efficiencies of these materials were compared to each other. The results showed that activated carbon performed some better properties in removal of oil. The experimental methods which were employed in this investigation included batch and column studies. The former was used to evaluate the rate and equilibrium of carbon and zeolie adsorption, while the latter was used to determine treatment efficiencies and performance characteristics. Expanded bed adsorber was constructed in the column studies. In this study, the adsorption behavior of vegetable oil (corn oil) onto activated carbon and zeolite was examined as a function of the concentr

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Publication Date
Tue Sep 01 2020
Journal Name
Journal Of Engineering
Review on Heat Transfer Process Inside Open and Closed Porous Cavity
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Many researchers used different methods in their investigations to enhance the heat transfer coefficient, one of these methods is using porous medium. Heat transfer process inside closed and open cavities filled with a fluid-saturated porous media has a considerable importance in different engineering applications, such as compact heat exchangers, nuclear reactors and solar collectors. So, the present paper comprises a review on natural, forced, and combined convection heat transfer inside a porous cavity with and without driven lid. Most of the researchers on this specific subject studied the effect of many parameters on the heat transfer and fluid field inside a porous cavity, like the angle of inclination, the presenc

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Publication Date
Mon Mar 27 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Lipid Profile and Fasting Blood Sugar Analysis in Patients with Cholelithiasis
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Cholelithiasis is one of the commonest surgical problems and one of the most common gastrointestinal diseases throughout the world but its pathogenesis remains unclear. Many theories have been proposed forward to explain the mechanism of stone formation. It is not fully clear if symptomatic gallstone disease is associated with a specific pattern of some biochemical abnormalities, as lipid profile and fasting blood sugar in serum of patients.

This study was designed to estimate lipid profile and fasting blood sugar in the sera of patients with cholelithiasis in comparison with normal individuals (control).

In this study, 104(male=16, female=88) were symptomatic gallstone patients (aged 42.79± 12.18 years), and 38(male=6

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Publication Date
Tue Mar 31 2015
Journal Name
Al-khwarizmi Engineering Journal
Dual Measurements of Pressure and Temperature With Fiber Bragg Grating Sensor
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Abstract

The fiber Bragg grating (FBG) technology has been rapidly applied in the sensing technology field. In this work, uniform FBG was used as pressure sensor based on measuring related Bragg wavelength shift. The pressure was applied directly by air compressor to the sensor and the pressure was ranged from 1 to 6 bar.

      This sensor also was affected by the external temperature so as a result it could be used as a temperature sensor. This sensor could be used to monitor the pressure of dams. It has been shown from the result that the sensor is very sensitive to the pressure and the sensitivity was (67 pm\bar) and is very sensitive to temperature and the sensitivity was (10p

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