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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
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Describing Polymers Synthesized from Reducing Sugars and Ammonia Employing FTIR Spectroscopy
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          Melanoidins can be diagnosed using the Fourier transform infrared (FTIR) technique. UV/Vis is an effective tool for both qualitative and quantitative analysis of chemical components in melanoidin polymers. The structural and vibrational features of melanoidin synthesized from D-glucose and D-fructose are identical, according to FTIR spectra, with the only difference being the intensity of bands.  Using FTIR spectra, the skeleton of melanoidin is divided into seven major regions. The existence of the C=C, C=N, and C=O groups in all melanoidins formed from fructose and glucose with ammonia is confirmed by the areas ranging from 1600 to 1690 cm-1, and the band is largely evident as a broad shoulder. Both melan

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Publication Date
Wed Jan 01 2020
Journal Name
Periodicals Of Engineering And Natural Sciences
Estimation of return stock rate by using wavelet and kernel smoothers
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This article aim to estimate the Return Stock Rate of the private banking sector, with two banks, by adopting a Partial Linear Model based on the Arbitrage Pricing Model (APT) theory, using Wavelet and Kernel Smoothers. The results have proved that the wavelet method is the best. Also, the results of the market portfolio impact and inflation rate have proved an adversely effectiveness on the rate of return, and direct impact of the money supply.

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Publication Date
Sat Jul 01 2023
Journal Name
Chalcogenide Letters
Investigating the optical and electrical characteristics of As60Cu40-xSex thin films
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In this work, As60Cu40-xSex thin films were synthesized, and the pulsed laser deposition method was used to study the effected partial replacement of copper with selenium. The electrical characteristics and optical characteristics, as indicated by the absorbance and transmittance as a function of wavelength were calculated. Additionally, the energy gap was computed. The electrical conductivity of the DC in the various conduction zones was calculated by measuring the current and voltage as a function of temperature. Additionally, the mathematical equations are used to compute the energy constants, electron hopping distance, tail width, pre-exponential factor, and density of the energy states in variation zones (densities of the energ

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Publication Date
Wed Mar 07 2018
Journal Name
International Journal Of Applied Pharmaceutics
FORMULATION AND CHARACTERIZATION OF LAFUTIDINE NANOSUSPENSION FOR ORAL DRUG DELIVERY SYSTEM
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Objective: The objective of this study was to prepare nanosuspension of a practical water insoluble antiulcer drug which is lafutidine to enhance the solubility, dissolution rate with studying the effect of different formulation variables to obtain the best formula with appropriate physical properties and higher dissolution rate.Methods: Nanosuspension of lafutidine was prepared using solvent anti-solvent precipitation method using Polyvinylpyrrolidone K-90(PVP K-90) as the stabilizer. Ten formulations were prepared to show the effect of different variables in which two formulations showed the effect of stabilizer type, three formulations showed the effect of stabilizer concentration, two formulations showed the effect of combinatio

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Publication Date
Mon Sep 15 2014
Journal Name
Ibn Al-haitham Jour. For Pure & Appl. Sci.
Simultaneous Determination of Ciprofloxacin Hydrochloride and Mebeverin Hydrochloride by Derivative Spectrophotometry
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A new Spectrophotometric method, is for individual and simultaneous determination of Ciprofloxacin hydrochloride(CIP) and Mebeverin hydrochloride(MEB) by the first and second derivative mode techniques. The first and second derivative spectra of these compounds permitted individual and simultaneous determination of CIP and MEB in concentration range of (4-28μg/mL) by measuring the amplitude of peak- to- base line and the area under peak at selected spectrum intervals. The methods showed a reasonable precision and accuracy and have been applied to determine CIP and MEB in four different pharmaceutical preparations.

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Publication Date
Sat Dec 31 2022
Journal Name
Al-kindy College Medical Journal
The Correlation between Serum Inositol 1,4,5 Triphosphate Level and Primary Hypothyroidism
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Background: Most primary hypothyroidism patients also experience inefficiency and irregularity. It is possible to understand the significance of myo-inositol in treating the thyroid gland by relating it to the synthesis of thyroid hormones. Study aimed to estimate serum of inositol 1,4,5-triphosphate (IP3) in primary hypothyroidism disorder and through that level it can shed light on whether it is accused of inactivity of the thyroid gland and at the same time open the doors for the use as a treatment.

Subject and Methods: The study was taken from the analytical cross-sectional design.120 subjects were divided into three groups, the first group included 40 healthy subjects, the s

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Integrated Approach for Management OF Supply chain and relationship with MRP
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Find interested in the harmonization of variables and determinants of supply chain planning needs of the material, leading to the results start effective supply chain management, and end up quickly modify the sizes to suit the demand and turnover in the market. As well as identifying relationships between variables, and type of relationship used by the company with the processors and their feasibility, and indicate the level of interest and willingness to redesign the supply chain Company for Electrical Industries and build an integrated model for supply chain with the MRP system can be applied in the company.

Research depend on quantitative and descriptive method, It

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Publication Date
Wed Mar 01 2023
Journal Name
Iraqi Journal Of Physics
FTIR and Electrical Behavior of Blend Electrolytes Based on (PVA/PVP)
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Polymer electrolytes were prepared using the solution cast technology. Under some conditions, the electrolyte content of polymers was analyzed in constant percent of PVA/PVP (50:50), ethylene carbonate (EC), and propylene carbonate (PC) (1:1) with different proportions of potassium iodide (KI) (10, 20, 30, 40, 50 wt%) and iodine (I2) = 10 wt% of salt. Fourier Transmission Infrared (FTIR) studies confirmed the complex formation of polymer blends. Electrical conductivity was calculated with an impedance analyzer in the frequency range 50 Hz–1MHz and in the temperature range 293–343 K. The highest electrical conductivity value of 5.3 × 10-3 (S/cm) was observed for electrolytes with 50 wt% KI concentration at room

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Publication Date
Wed Jan 30 2013
Journal Name
Al-kindy College Medical Journal
Internal Fixation And Bone Grafting Of Non-Union Humeral Diaphyseal Fracture
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Background: Humeral diaphyseal fracture usually
heals with closed methods but when nonunion
develops then it needs surgical intervention in the
form of plating and bone grafting, intramedulary
nailing (open or closed simple or interlocking nails)
and external fixators (circular or one plane fixator).
In our unit we treated non union humeral
diaphyseal fracture with plating and bone grafting
shortening of fracture ends up to 4 to 5cm when
needed. Methods: This study was conducted at
Orthopaedic Department of AL-Sadar General
Hospital from January 2004 till December2005 .
We included 20 cases with atrophic non-union in
12(60%) and hypertrophic non-union in 8 (40%)
patients. All atrophic non-union w

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Publication Date
Sat Jan 05 2019
Journal Name
Iraqi Journal Of Physics
Functionalization of single and multi-walled carbon nanotubes by chemical treatment
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In this work we experimentally investigated SWCNTs and MWCNTs to increase their thermal conductivity and electrically functionalization process using different reagents ((nitric acid, HNO3 followed by acid treatment with H2SO4), then washed with deionized water (DW) and then treated with H2O2 via ultrasonic technique. Then repeated the steps with MWCNTs and compare their results in an effort to improve experimental conditions that efficiently differentiate the surface of the single walled carbon nanotubes (SWCNTs) and multi walled carbon nanotubesi(MWCNTs) that less nanotubes destroy and to enhance the properties of them and also to reduce aggregation in liquid. the results were prove by XRD, and infrared spectroscopy (FTIR). The FTIR sp

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