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              &nbs

Background: Laparoscopic cholecystectomy (LC) has become the treatment of choice for elective cholecystectomy.Objectives: To evaluate the safety and feasibility of early LC for AC and to compare the results with delayed LC.Methods: A prospective study done from April 2011 to October 2013, 88 patients with diagnosis of AC were divided randomly into two groups according to the mode of treatment; (early group n=40) treated by early LC within first 72 hours or (delayed group, n=48) initial conservative treatment for 4-6 weeks, followed by delayed LC.Results: There was no difference between the two groups (early & delayed LC), operating time (early 80min, delayed70min), conversion rate (early 7.5%, delayed 6.25%),postoperative complicatio

The economical design of plate loaded by pressure can be obtained by using stiffeners instead of increasing the thickness of plate. The main subject of this work is to obtain the effect of stiffener height on the maximum stress in the plate subjected to pressure load. Different plate-stiffener sets are selected to find the effects of stiffener thickness, plate dimensions and pressure, on the optimum stiffener height. The models under consideration are square plates clamped rigidly from four edges. Finite Element method is used to analyze 160 different models by using the Finite Element software package ANSYS version 11. Another analysis method based on maximum stress equation is used to analyze 30 models. The graphical comparison of results

Vascular plants that have been identified during the study seasons in the Island. The cultivated plants were 126 species belong to 103 genera and to 49 families of the year 2001-2002 . The natural vegetation in this Island has been subjected to a total disturbance and subsidence due to the comprehensive turbidity of the Island environment.Number of names of that natural vegetation has been mentioned in the study within the weed plants.The results of the study of the period of flowering and their attitudes show clear seasonal differences. During the cold months of winter, the number of the cultivated and the natural plants was at the rate of 15%.These kinds of flowers require high level of care to increase their numbers. While in the spring

The frog has a highly developed nervous system. It consists of a brain, a spinal cord and nerves. The brain is the only center for the control of all vital activities as it receives impulses from different parts of the body through sensory nerves and issues orders through motor fibers to different parts of the body for appropriate action. The Aims of studyis general morphological structural of the brain and spinal cord in the Iraqi frog Rana ridibunda ridibunda. The brains of twenty of frogs belonging to class Amphibia were studied using conventional techniques of dissecting microscopy. All samples were sacrificed and anesthetized and then they were removed completely from the neurocranium, cranial, sensory nerves and the meninges and trans

Praise be to God alone, and after:

This is a research entitled: “A fundamental study of judicial jurisprudence rules and their applications in the Hanbali school of thought,” in which the researcher studied eight legal jurisprudential rules considered by the Hanbalis and others.

At the conclusion of his research, the researcher reached a number of results, including: the importance of taking care of judicial rules, and the need for judges and their assistants to them, including: the need for students of science in Hanbali jurisprudence to study these rules according to the doctrine, and to highlight their applications to them, including: the importance of the rules under study, and their impact on rulings Jurisprudenc