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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 Feb 07 2019
Journal Name
Journal Of The College Of Education For Women
(Love and Love) in the light of the significance of Quranic
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Thanks allah and peace be upon our prophet muhammed and upon his family and his
followers……
Love means in holy quran what comes to people s mind nowadays and what it inspired its
signi ficence is related with sensual desire and it means adore and passion .by the waythe
word (ishiq) adore wasn’t mentioned in holy quran which means that both of their bases are
farfrom each oiter in m eaning.
The significance of love means virtue while adore means the excess and desire so adore is
dis praised . as al askari said (died 395h )between love and adore.adore is the strain of desire
to get the purpose from lovers if it was ahuman who intended to make love affairs.
Today both of love and adore changed in their meani

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Publication Date
Sat Oct 01 2022
Journal Name
Nuclear Instruments And Methods In Physics Research Section B: Beam Interactions With Materials And Atoms
Shielding properties and buildup factor of Al2O3/PbO-based ceramic materials
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Publication Date
Fri Jan 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Automatic Detection and Recognition of Car Plates Based on Cascade Classifier
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The study consists of video clips of all cars parked in the selected area. The studied camera height is1.5 m, and the video clips are 18video clips. Images are extracted from the video clip to be used for training data for the cascade method. Cascade classification is used to detect license plates after the training step. Viola-jones algorithm was applied to the output of the cascade data for camera height (1.5m). The accuracy was calculated for all data with different weather conditions and local time recoding in two ways. The first used the detection of the car plate based on the video clip, and the accuracy was 100%. The second is using the clipped images stored in the positive file, based on the training file (XML file), where the ac

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Publication Date
Sun Jan 01 2017
Journal Name
Journal Of Engineering
EFFECT OF PVD AND VACUUM PRESSURE ON SATURATED-UNSATURATED SOFT SOILS
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    Soft clays are generally sediments deposited by rivers, seas, or lakes. These soils are fine-grained plastic soils with appreciable clay content and are characterized by high compressibility and low shear strength. To deal with soft soil problems there is more than one method that can be used such as soil replacement, preloading, stone column, sand drains, lime stabilization and Prefabricated Vertical Drains, PVDs. A numerical modeling of PVD with vacuum pressure was analyzed to investigate the effect of this technique on the consolidation behavior of fully and different depths of partially saturated soft soils.  Laboratory experiments were also conducted by using a specially-designed large consol

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Publication Date
Mon Jan 01 2024
Journal Name
Bio Web Of Conferences
Concepts of statistical learning and classification in machine learning: An overview
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Statistical learning theory serves as the foundational bedrock of Machine learning (ML), which in turn represents the backbone of artificial intelligence, ushering in innovative solutions for real-world challenges. Its origins can be linked to the point where statistics and the field of computing meet, evolving into a distinct scientific discipline. Machine learning can be distinguished by its fundamental branches, encompassing supervised learning, unsupervised learning, semi-supervised learning, and reinforcement learning. Within this tapestry, supervised learning takes center stage, divided in two fundamental forms: classification and regression. Regression is tailored for continuous outcomes, while classification specializes in c

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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
Tue Jan 01 2019
Journal Name
Ieee Access
Speech Enhancement Algorithm Based on Super-Gaussian Modeling and Orthogonal Polynomials
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Publication Date
Thu Jun 30 2011
Journal Name
Kufa Journal For Veterinary Medical Sciences
Bacterial isolation from burn wound infections and studying their antimicrobial susceptibility
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The present study was carried out to determine the bacterial isolates and study their antimicrobial susceptibility in case of burned wound infections. 70 burn wound swabs were taken from patients, who presented invasive burn wound infection from both sex and average age of 3-58 years, admitted to teaching medical Al- Kendi hospital from October 2007 to June 2008. Pseudomonas aeruginosa was found to be the most common isolate (48.9%) followed by Staphylococcus aureus (24.4%), Citrobacter braakii (13.3%), Enterobacter spp. (11.1%), Coagulase-negative Staphylococci (11.1%), Proteus vulgaris (6.66%), Corynebacterium spp. (6.66%), Micrococcus (6.66%), Proteus mirabilis (4.44%), Enterococcus faecalis (4.44%), E.coli (4.44%), Klebsiella spp. (2.22

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Publication Date
Wed Nov 28 2018
Journal Name
International Journal Of Engineering & Technology
Crude Oil Effect on the Clayey Soil Mechanical and Physical Properties
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Soil defilement with "raw petroleum" is a standout amongst the most across the board and genuine ecological issues going up against both the industrialized and oil country like Iraq. Along these lines, the impact of "raw petroleum" on soil contamination is one of most critical subjects that review these days. The present examination expects to research "unrefined oil"effectson the mechanical and physical properties of clayey soils. The dirt examples were acquired from Al-Doura area in Baghdad city and arranged by the "Brought together Soil Grouping Framework (USCS)" as silty mud of low pliancy (CL). Research center tests were done on contaminated and unpolluted soil tests with same thickness. The dirtied tests are set up by blending

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Publication Date
Sat Mar 01 2014
Journal Name
Eeng. &tech.journal
Preparation and Characterization of High Quality SnO2 Films Grown by (HPCVD)
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ABSTRACT: In this research SnO2 thin films have been prepared by using hot plate atmospheric pressure chemical vapor deposition (HPCVD) on glass and Si (n-type) substrates at various temperatures. Optical properties have been measured by UV-VIS spectrophotometer, maximum transmittance about (94%) at 400 0C. Structure properties have been studied by using X-ray diffraction (XRD) , its shows that all films have a crystalline structure in nature and by increasing growth temperature from(350-500) 0C diffraction peaks becomes sharper and grain size has been change. Atomic force microscopy (AFM) uses to analyze the morphology of the Tine Oxides surface structure. Roughness & Root mean square for different temperature have been investigated. The r

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