Preferred Language
Articles
/
jeasiq-54
Value added tax and its technical organization Lebanon Case Study
...Show More Authors

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.                                        

 

Crossref
View Publication Preview PDF
Quick Preview PDF
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
...Show More Authors

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

... Show More
View Publication Preview PDF
Publication Date
Fri Dec 01 2023
Journal Name
Iraqi Journal Of Physics
Fatigue and Tensile Characteristics for Composite Materials Used in Prosthetic Socket
...Show More Authors

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

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Nov 01 2011
Journal Name
Journal
Frequency of autoimmune diseases and estimation of P53 among vitiligo patients
...Show More Authors

KE Sharquie, AA Noaimi, SY Mohsin, 2011 - Cited by 4

View Publication
Publication Date
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Sizing and Thermal Stability of Prepared Tetraaminophthalocyaninatocopper(II) Derivatives-grafted Polymers
...Show More Authors

Different polymers were prepared by condensation polymerization of sebacic anhydride and adipic anhydride with ethylene glycol and poly(ethylene glycol). Their number average molecular weights were determined by end group analysis. Then, they were grafted on the prepared phthalocyaninatocopper(II) compounds with the general formula (NH2)4PcCu(II) having amino groups of 3,3',3'',3'''- or 4,4',4'',4'''- positions. All prepared polymers, compounds, and phthalocyaninatocopper(II)-grafted polymers were characterized by FTIR. The sizing measurements were carried out in 3,3',3'',3'''- (NH2)4PcCu(II) and 4,4',4'',4'''- (NH2)4PcCu(II) compounds with and without grafting polymers. The results showed that the grafting process led to decreasing in par

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jan 01 2020
Journal Name
Journal Of Information Hiding And Multimedia Signal Processing
Enhancement of lsb audio steganography based on carrier and message characteristics
...Show More Authors

Data steganography is a technique used to hide data, secret message, within another data, cover carrier. It is considered as a part of information security. Audio steganography is a type of data steganography, where the secret message is hidden in audio carrier. This paper proposes an efficient audio steganography method that uses LSB technique. The proposed method enhances steganography performance by exploiting all carrier samples and balancing between hiding capacity and distortion ratio. It suggests an adaptive number of hiding bits for each audio sample depending on the secret message size, the cover carrier size, and the signal to noise ratio (SNR). Comparison results show that the proposed method outperforms state of the art methods

... Show More
Publication Date
Tue Aug 15 2017
Journal Name
Research Journal Of Applied Sciences, Engineering And Technology
A Prototype and Roadmap for Transition to IPv6 with Performance Evaluation
...Show More Authors

The migration from IPv4 to IPv6 can not be achieved in a brief period, thus both protocols co-exist at certain years. IETF Next Generation Transition Working Group (NGtrans) developed IPv4/IPv6 transition mechanisms. Since Iraq infrastructure, including universities, companies and institutions still use IPv4 protocol only. This research article tries to highlight, discuss a required transition roadmap and extend the local knowledge and practice on IPv6. Also, it introduces a prototype model using Packet tracer (network simulator) deployed for the design and implementation of IPv6 migration. Finally, it compares and evaluates the performance of IPv6, IPv4 and dual stack using OPNET based on QoS metrics such as throughput, delay and point to

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sat Jan 01 2005
Journal Name
Al-khwarizmi Engineering Journal
Kinetic and Mechanism of Oxidation of Oxalic Acid by Cerium (IV)
...Show More Authors

Kinetic and mechanism studies of the oxidation of oxalic acid by Cerium sulphate have been carried out in acid medium sulphuric acid. The uv- vis. Spectrophotometric technique was used to follow up the reaction and the selected wavelength to be followed was 320 nm. The kinetic study showed that the order of reaction is first order in Ce(IV) and fractional in oxalic acid. The effect of using different concentration of sulphuric acid on the rate of the reaction has been studied a and it was found that the rate decreased with increasing the acid concentration. Classical organic tests was used to identify the product of the oxidation reaction, the product was just bubbles of CO2.

Publication Date
Sun Sep 07 2014
Journal Name
Baghdad Science Journal
Correlation between malondialdehyde and metanephrine in patients with acute lymphoblastic leukemia
...Show More Authors

Acute lymphoblastic leukemia (ALL) is one of the most common diseases , so in this study the serum level of malondialdehyde and its relationship with metanephrine was investigated in acute lymphoblastic leukemia patients over one month of treatment. Some biochemical parameters (serum glucose , total serum protein , malondialdehyde ,vitamin C, and metanephrine) changed as well as white blood cell count and blood hemoglobinlevelswere analyzed in sixty patients diagnosed with acute lymphoblastic leukemia over one month of treatment compared to healthy control group.Statistically significant increases (p<0.01) in white blood cell (WBC) count, mean concentrations of malondialdehyde (MDA) (p< 0.05) and metanephrine (p< 0.001) were observed in

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Central European Agriculture
Seed priming effect on field emergence and grain yield in sorghum
...Show More Authors

Most cultivars of sorghum have low field emergence as common problem. Three experiments were carried out at Agriculture College, Baghdad University. First experiment was conducted in laboratory according to Complete Randomized Design (CRD) with four replicates. Second and third experiments were conducted at field according to Randomized Complete Block Design (RCBD) during the spring and the fall seasons of 2015, respectively, with four replicates for each one. Same two factors were studied at each experiment. First factor was seed priming by seed soaking for 10 hours in distilled water, solvents of GA3, KCl and thiamine (300, 40 and 30 mg*L-1, respectively) and non-primed seed. Second factor was three cultivars of sorghum (Inqath, Kafier an

... Show More
View Publication Preview PDF
Scopus (24)
Crossref (16)
Scopus Crossref
Publication Date
Sat May 01 2021
Journal Name
Journal Of Physics: Conference Series
Regression shrinkage and selection variables via an adaptive elastic net model
...Show More Authors
Abstract<p>In this paper, a new method of selection variables is presented to select some essential variables from large datasets. The new model is a modified version of the Elastic Net model. The modified Elastic Net variable selection model has been summarized in an algorithm. It is applied for Leukemia dataset that has 3051 variables (genes) and 72 samples. In reality, working with this kind of dataset is not accessible due to its large size. The modified model is compared to some standard variable selection methods. Perfect classification is achieved by applying the modified Elastic Net model because it has the best performance. All the calculations that have been done for this paper are in </p> ... Show More
View Publication
Scopus (7)
Crossref (5)
Scopus Crossref