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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
Fri Feb 01 2019
Journal Name
Journal Of The College Of Education For Women
The Historical effect of Conflict between North and South (1945-1995)
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The Historical effect of Conflict between North and South

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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Measurements of HbA1c for Patients with Diabetes Mellitus and Foot Ulceration
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People with diabetes can develop different foot problems. In the blood stream glucose reacts with hemoglobin to make a glycosylated hemoglobin molecule called hemoglobin A1c or HbA1c, the more glucose in the blood the more hemoglobin A1c will be present in the blood. The HbAlc test is currently one of the best ways to check diabetes to be under control.  The aim of study is to compare between the blood investigations which includes the fasting blood sugar and HbAlC (glycosylated hemoglobin), and to evaluate the benefit of  HbAlc (measurement for diabetic patients with foot ulcer,  to be a good indicator for controlling blood glucose). Sixty patients with type2 diabetes mellitus from the outpatient clinic of Baghdad Teachin

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Publication Date
Fri Apr 01 2022
Journal Name
International Journal Of Electrical And Computer Engineering (ijece)
Medium access control protocol design for wireless communications and networks review
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<p><span>Medium access control (MAC) protocol design plays a crucial role to increase the performance of wireless communications and networks. The channel access mechanism is provided by MAC layer to share the medium by multiple stations. Different types of wireless networks have different design requirements such as throughput, delay, power consumption, fairness, reliability, and network density, therefore, MAC protocol for these networks must satisfy their requirements. In this work, we proposed two multiplexing methods for modern wireless networks: Massive multiple-input-multiple-output (MIMO) and power domain non-orthogonal multiple access (PD-NOMA). The first research method namely Massive MIMO uses a massive numbe

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Publication Date
Tue Nov 30 2021
Journal Name
Research Journal Of Pharmacy And Technology
Diagnostic approach to Perimenopausal bleeding by Pipelle or Dilatation and Curettage
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Perimenopausal bleeding, is a very common problem, which is an alarming symptom for both; women and their doctors because of the rising fears of cellular changes or tumor of endometrium. In our study we tried to prove that collecting endometrial samples using the outpatient method of Pipelle is as effective as collecting the endometrial samples in the traditional method of Dilation and Curettage (DandC) in operation theatre which necessitates general anesthesia. Ninety four patients more than 40 years old were included in the study, all of them were complaining of abnormal uterine bleeding (pregnant ladies and ladies using hormonal contraception were excluded from the study) and endometrial samples were collected first in outpatient

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Publication Date
Sun Apr 06 2014
Journal Name
Journal Of Educational And Psychological Researches
Phenomenon repercussions Globalization on pedagogical action and Educational in Arab society
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Globalization as phenomena has affected   all aspects of life and reflected its impacts to the Arab world politically, economically, and culturally and became a vital field that related directly to our life. This field of searching needs as many studies and Academics as for employing the means that needed to face a national challenge which targeting the Arabic man Character in its ethics and values. This very important thing needs a very important reaction to face that challenge to protect the cultural ARABIC & ISLAMIC characteristics and to take care of education in all its levels and   forms as it is an invincible fort. For that, this field has become as the priority of the studying and researches if the

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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Design and Implementation ofICT-Based Recycle-Rewarding System for Green Environment
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This paper proposes a collaborative system called Recycle Rewarding System (RRS), and focuses on the aspect of using information communication technology (ICT) as a tool to promote greening. The idea behind RRS is to encourage recycling collectors by paying them for earning points. In doing so, both the industries and individuals reap the economical benefits of such system. Finally, and more importantly, the system intends to achieve a green environment for the Earth. This paper discusses the design and implementation of the RRS, involves: the architectural design, selection of components, and implementation issues. Five modules are used to construct the system, namely: database, data entry, points collecting and recording, points reward

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Publication Date
Wed Jan 10 2024
Journal Name
The American Journal Of Interdisciplinary Innovation And
SUBJECT REVIEW PHASES OF SUGAR METABOLISM AND THE EFFECT OF HORMONES
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Publication Date
Sun Dec 30 2018
Journal Name
Journal Of Engineering
Synthesis and Characterization of Titanium Dioxide Nanoparticles under Different pH Conditions
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Ethanol as a solvent, a precursor of titanium isopropoxide and a stabilizer of either hydrochloric acid or ammonium hydroxide was used to prepare a titanium dioxide aqueous solution. The aqueous solutions with different values of pH and the morphology of the resultant reaction of the nanoparticles of titanium dioxide were investigated. The X-ray diffraction showed that at low temperatures and with acidic solutions, rutile structures are more favorable to grow on titanium dioxide synthesized, while at low and average temperatures and with base solutions, anatase phase is more pronounced. The crystalline form and the re-confirmation of the crystallite size growth were observed by the scanning electron microscopy. The atomic force micr

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Publication Date
Sun Dec 07 2014
Journal Name
Baghdad Science Journal
Modeling and optimum design band pass filter for mid IR region
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In this study, we design narrow band pass filter for window (3_5) ?m dependent on the needle optimization method , and a comparison with global designs published -Also, the effect of change parameter design on the optical performance of filter was studded and being able to overcome the difficulties of the design.In this study, the adoption of homogeneous optical properties materials as thin film depositing on a substrate of germanium at wavelength design (? = 4 ?m). For design this kind of filters we used advanced computer program (Matlab )to build a model design dependent both matrix characteristic and Needle technique. In this paper we refer to the type of Mert function , which is used for correct optical performance acces

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Publication Date
Wed Feb 01 2023
Journal Name
Baghdad Science Journal
Retrieving Encrypted Images Using Convolution Neural Network and Fully Homomorphic Encryption
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A content-based image retrieval (CBIR) is a technique used to retrieve images from an image database. However, the CBIR process suffers from less accuracy to retrieve images from an extensive image database and ensure the privacy of images. This paper aims to address the issues of accuracy utilizing deep learning techniques as the CNN method. Also, it provides the necessary privacy for images using fully homomorphic encryption methods by Cheon, Kim, Kim, and Song (CKKS). To achieve these aims, a system has been proposed, namely RCNN_CKKS, that includes two parts. The first part (offline processing) extracts automated high-level features based on a flatting layer in a convolutional neural network (CNN) and then stores these features in a

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