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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 Jan 15 2025
Journal Name
Dentistry 3000
Salivary Caries-Related Microorganisms and Demographics of a Group of Children
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Objective: The purpose of this study was to determine the association between caries related microorganisms in children’s saliva, such as Streptococcus mutans and lactobacilli, and their demographic factors. Methods: This study involved a sample of 135, both sexes with an age range between 3 and 10 years. Unstimulated saliva was obtained and diluted in normal saline. Saliva was then placed in selective media. Salivaris agar was used for mutans streptococci while Rogosa agar for lactobacilli. After incubation, Streptococcus mutans counting of CFU (colony forming units) with morphology characterization and numbers of CFU per milliliter of saliva for lactobacilli. Demographic factors information was collected using a questionnaire.

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Publication Date
Mon Apr 24 2017
Journal Name
8th International Visible Conference On Educational Studies And Applied Linguistics
Woman’s Emotional Conflict and the Healing Power of Love in Nathaniel
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In Nathaniel Hawthorn's The Scarlet Letter, love and hate appear as independent powers that consume their holders. In this novel, Nathaniel Hawthorn presents a picture of the Puritans which shows an important part of American history. The Scarlet Letter outlines the American's brief moment of theocracy and extreme social order. Hawthorn is one of the first American writers to explore the hidden motivations of his characters. The Puritans wanted to establish an ideal community in America that can act as a model of influence for what they saw as a corrupted civil and religious order in England. This sense of mission is the core of their religious and social identity. That is why they required a strict moral regulation. The research tackles th

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Publication Date
Sat Apr 25 2020
Journal Name
International Journal Of Research In Social Sciences And Humanities
MUSLIM AMERICANS TRAUMA IN SAM YOUNIS BROWNTOWN AND AYAD AKHTARS DISGRACED
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Cultural and identity scars have been engraved in the body of ethnic minority of Muslims in America due to the bloody attacks of 9/11. These events have created thus traumatic experiences on the party who witnessed the events at close and the people on whom the blame is conclusively directed, Muslim Americans. For Americans, the attacks resulted in a proud reassertion of the national virtue and communal integrity from which Muslim Americans were excluded. This reassertion is accompanied for Muslims by a reconstruction of a cultural identity away from their origin homeland and under pressures and prejudices that made the process of reconstruction to be severely challenging. Accordingly, the challenge needed to be portrayed to overcome the d

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Wed Jan 01 2025
Journal Name
Lecture Notes In Networks And Systems
Comparison Between the Performance of Human Translators and AI-Supported Applications
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This study aims to conduct an exhaustive comparison between the performance of human translators and artificial intelligence-powered machine translation systems, specifically examining the top three systems: Spider-AI, Metacate, and DeepL. A variety of texts from distinct categories were evaluated to gain a profound understanding of the qualitative differences, as well as the strengths and weaknesses, between human and machine translations. The results demonstrated that human translation significantly outperforms machine translation, with larger gaps in literary texts and texts characterized by high linguistic complexity. However, the performance of machine translation systems, particularly DeepL, has improved and in some contexts

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Publication Date
Wed Jun 26 2024
Journal Name
Iraqi Journal Of Agricultural Sciences
ANTIBACTERIAL AND ANTIOXIDANT ACTIVITIES OF PHENOLIC COMPOUNDS FROM MYRTUS COMMUNIS CALLUS
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This study was aimed to evaluate atotal phenolic content, antibacterial activity, and antioxidant activity of M. communis callus extracts were evaluated. Callus induction in general Murashige and Skoog (MS) media is completed by the Benzil adenine's unique knowledge of callus formation. A well diffusion experiment was used to examine antibacterial interest in Staphylococcus aureus, Escherichia coli, Klebsiella pneumonia, and Pseudomonas aeruginosa. The DPPH radical scavenging activity test was used to measure antioxidant activity. FTIR and HPLC have been used to pinpoint the presence of polyphenol compounds in calluses. The total phenol content of plant leaves extract (0.1, 0.5, and 1) mg/ml was 42.12, 94.08, and 189 mg of Gallic ac

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Publication Date
Tue Jun 01 2021
Journal Name
Ieee Systems Journal
Intelligent Traffic Management and Load Balance Based on Spike ISDN-IoT
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An intelligent software defined network (ISDN) based on an intelligent controller can manage and control the network in a remarkable way. In this article, a methodology is proposed to estimate the packet flow at the sensing plane in the software defined network-Internet of Things based on a partial recurrent spike neural network (PRSNN) congestion controller, to predict the next step ahead of packet flow and thus, reduce the congestion that may occur. That is, the proposed model (spike ISDN-IoT) is enhanced with a congestion controller. This controller works as a proactive controller in the proposed model. In addition, we propose another intelligent clustering controller based on an artificial neural network, which operates as a reactive co

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Publication Date
Wed Nov 30 2022
Journal Name
Iraqi Journal Of Science
Breast Cancer Detection using Decision Tree and K-Nearest Neighbour Classifiers
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      Data mining has the most important role in healthcare for discovering hidden relationships in big datasets, especially in breast cancer diagnostics, which is the most popular cause of death in the world. In this paper two algorithms are applied that are decision tree and K-Nearest Neighbour for diagnosing Breast Cancer Grad in order to reduce its risk on patients. In decision tree with feature selection, the Gini index gives an accuracy of %87.83, while with entropy, the feature selection gives an accuracy of %86.77. In both cases, Age appeared as the  most effective parameter, particularly when Age<49.5. Whereas  Ki67  appeared as a second effective parameter. Furthermore, K- Nearest Neighbor is based on the minimu

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Publication Date
Sun Jun 01 2025
Journal Name
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Structural Performance of Rail Connections: Experimental Testing and Finite Element Modeling
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Publication Date
Fri Oct 03 2025
Journal Name
Mesopotamian Journal Of Computer Science
Enhanced TEA Algorithm Performance using Affine Transformation and Chaotic Arnold Map
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In digital images, protecting sensitive visual information against unauthorized access is considered a critical issue; robust encryption methods are the best solution to preserve such information. This paper introduces a model designed to enhance the performance of the Tiny Encryption Algorithm (TEA) in encrypting images. Two approaches have been suggested for the image cipher process as a preprocessing step before applying the Tiny Encryption Algorithm (TEA). The step mentioned earlier aims to de-correlate and weaken adjacent pixel values as a preparation process before the encryption process. The first approach suggests an Affine transformation for image encryption at two layers, utilizing two different key sets for each layer. Th

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Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
Spectrophotometric Determination of Salbutamol Sulphate and Isoxsuprine Hydrochloride in Pharmaceutical Formulations
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A simple, sensitive and accurate spectrophotometric method has been developed for the determination of salbutamol sulphate (SAB) and isoxsuprine hydrochloride (ISX) in pure and pharmaceutical dosage. The method involved oxidation of (SAB) and (ISX) with a known excess of N-bromosuccinamid in acidic medium, and subsequent occupation of unreacted oxidant in decolorization of Evans blue dye (EB). This, in the presence of SAB or ISX was rectilinear over the ranges 1.0-12.0, 1.0-11.0 µg/mL, with molar absorptivity 4.21×104 and 2.58×104 l.mol-1.cm-1 respectively. The developed method had been successfully applied for the determination of the studied drugs in their pharmaceutical dosage resulting i

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