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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 Apr 10 2019
Journal Name
Engineering, Technology & Applied Science Research
Content Based Image Clustering Technique Using Statistical Features and Genetic Algorithm
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Text based-image clustering (TBIC) is an insufficient approach for clustering related web images. It is a challenging task to abstract the visual features of images with the support of textual information in a database. In content-based image clustering (CBIC), image data are clustered on the foundation of specific features like texture, colors, boundaries, shapes. In this paper, an effective CBIC) technique is presented, which uses texture and statistical features of the images. The statistical features or moments of colors (mean, skewness, standard deviation, kurtosis, and variance) are extracted from the images. These features are collected in a one dimension array, and then genetic algorithm (GA) is applied for image clustering.

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Publication Date
Tue Jun 15 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Solubility and Dissolution Enhancement of Ebastine by Surface Solid Dispersion Technique
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Ebastine (EBS) is a non-sedating antihistamine with a long duration of action. This drug has predominantly hydrophobic property causing a low solubility and low bioavailability. Surface solid dispersions (SSD) is an effective technique for improving the solubility and dissolution rate of poorly soluble drugs by using hydrophilic water insoluble carriers.

The present study aims to enhance the solubility and dissolution rate of EBS by using surface solid dispersion technique. Avicel® PH101, Avicel® PH 102, croscarmellose sodium(CCS) and sodium starch glycolate(SSG) were used as water insoluble hydrophilic carriers.

The SSD formulations of EBS were prepared by the solvent evaporation method in different drug:  carrier

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Publication Date
Fri Aug 01 2014
Journal Name
International Journal Of Engineering And Innovative Technology (ijeit)
New Predictive Block Matching Searching Algorithms and Hybrid Predictive Search System
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In this paper, two new simple, fast and efficient block matching algorithms are introduced, both methods begins blocks matching process from the image center block and moves across the blocks toward image boundaries. With each block, its motion vector is initialized using linear prediction that depending on the motion vectors of its neighbor blocks that are already scanned and their motion vectors are assessed. Also, a hybrid mechanism is introduced, it depends on mixing the proposed two predictive mechanisms with Exhaustive Search (ES) mechanism in order to gain matching accuracy near or similar to ES but with Search Time ST less than 80% of the ES. Also, it offers more control capability to reduce the search errors. The experimental tests

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Publication Date
Fri Jan 01 2021
Journal Name
Environmental Engineering And Management Journal
TREATMENT OF DAIRY WASTEWATER BY ELECTROCOAGULATION AND ULTRASONIC-ASSISTED ELECTROCOAGULATION METHODS
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Publication Date
Mon Jul 01 2024
Journal Name
World Neurosurgery
Orbital Rhabdomyosarcoma: Comprehensive Review of Epidemiology, Clinical Staging, and Treatment Outcomes
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Publication Date
Sat Jul 28 2018
Journal Name
Journal Of Engineering
Experimental and Numerical Analysis of Expanded Pipe using Rigid Conical Shape
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The experimental and numerical analysis was performed on pipes suffering large plastic deformation through expanding them using rigid conical shaped mandrels, with three different cone angles (15◦, 25◦, 35◦) and diameters (15, 17, 20) mm. The experimental test for the strain results investigated the expanded areas. A numerical solution of the pipes expansion process was also investigated using the commercial finite element software ANSYS. The strains were measured for each case experimentally by stamping the mesh on the pipe after expanding, then compared with Ansys results. No cracks were generated during the process with the selected angles. It can be concluded that the strain decreased with greater angles of con

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Publication Date
Tue Nov 01 2022
Journal Name
Journal Of Medicinal And Chemical Sciences
Echocardiographic Assessment of the Aortic Stenosis Valve Area: Parameters and Outcome
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Background: Among individuals who have a stenotic aortic valve, a precise assessment of aortic valve area is essential for clinical judgment. So far, no studies have been conducted to investigate and assess the role of the three dimensional echo-cardiography in the assessment of the valve stenosis. This study aims to compare and assess the precision of the measurement of the stenosis area of the aortic valve by 2D versus 3D echo-cardiography.

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Publication Date
Tue Apr 02 2024
Journal Name
Iraqi Journal Of Applied Physics
Evaluation of Corrosion Resistance of Laser-Treated and PEKK-Coated Titanium
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This research focuses on improvement of the corrosion behaviour of commercial pure titanium (Ti) grade II when exposed to Hank’s solution through different surface treatments. The disc shape of titanium samples were constructed to be divided according to their surface treatment. The first experimental group the Ti sample was exposed to computer numerical control (CNC) fiber laser machine. Whereas, the other experimental group the Ti sample was only coated with Polyetherketon keton (PEKK) by using carbon dioxide (CO2) laser technique while the last experimental group the Ti sample was treated with CNC fiber laser followed by PEKK coating by using CO2 laser technique. All were compared with the untreated control group. The electrochemical a

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Causal Relationship between Forgiveness and Psychological Hardiness For University Students
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The research aimed to identify the causal relationship between forgiveness and psychological hardness for university students, by answering the following questions: Does forgiveness cause psychological hardiness? Does psychological hardiness cause forgiveness? Is the relationship between the two variables a reciprocal relationship? The research sample consisted of (300) male and female students from the universities of Baghdad and Al-Mustansiriya University. To extract the psychometric properties of the two scales: forgiveness and psychological hardiness, a sample of (50) male and female students employed to repeat the test, making the six connections between the two research variables. To determine the causal relationship, The Pearson c

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Publication Date
Fri Dec 01 2023
Journal Name
Iraqi Journal Of Physics
Fatigue and Tensile Characteristics for Composite Materials Used in Prosthetic Socket
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In this research, the use of natural materials like wool and cannabis as intermediate reinforcement for prosthetic limbs due to their comfort, affordability, and local availability was discussed. As part of this study on below-the-knee (BK) prosthetic sockets, two sets of samples were made using a vacuum method. These sets were made of natural fiber-reinforced polymer composites with lamination 80:20: group (Y) had 4 perlon, 1 wool 4 perlon, and group (G) had 4 perlon, 1 cannabis 4 perlon. The two groups were compared with a socket made of polypropylene. Tensile testing was used to determine the mechanical characteristics of the socket materials. The Y group has a yield stress of 17 MPs, an ultimate strength of 18.75 MPa, and an elastic

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