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

Because of the vulnerability of the concept of historical cost adopted as a basis for accounting measurement to many of the criticisms in reaction counter to the concept of fair value, the aim of the research is to try to make a comparison between the historical cost and fair value to prove the health and safety of any of the measurement best for the preparation of financial statements and through the state of each of the two study secretary and good financial investment after being diagnosed with a realistic problem is the limitations of the concept of historical cost in the evaluation of assets in spite of the supposed information disclosed in the financial statements compared to appropriate property for the concept of the fair value o

Samples of Bi1.6Pb0.4Sr2Ca2Cu3O10+δ superconductor were prepared by solid-state reaction method to study the effects of gold nanoparticles addition to the superconducting system, Nano-Au was introduced by small weight percentages (0.25, 0.50, 0.75, 1.0, and 1.25 weight %). Phase identification and microstructural
characterization of the samples were investigated using XRD and SEM. Moreover, DC electrical resistivity as a function of the temperature, critical current density Jc, AC magnetic susceptibility, and DC magnetization measurements were carried to evaluate the relative performance of samples. x-ray diffraction analysis showed that both (Bi,Pb)-2223 and Bi-2212 phases coexist in the samples having an orthorhombic crystal struct

Cerebral palsy "is one of the diseases that afflict children, and it is a term given to the condition of a child who is exposed to a normal brain injury by accident due to its inability to grow or damage to the cells of the areas responsible for movement and knowledge of strength and balance during the stage of normal development." (116: 1999: 10) Cerebral palsy causes disruption in movement and posture due to damage to brain cells in areas that control and coordinate muscle tone, reflexes, strength, and movement. The degree and location of brain damage varies greatly between people with paralysis, as well as the severity of disability and symptoms, as they fall into severe to very simple, and cerebral palsy is one of the diseases that caus

CdS films were prepared by thermal evaporation technique at thickness 1 µm on glass substrates and these films were doped with indium (3%) by thermal diffusion method. The electrical properties of these have been investigated in the range of diffusion temperature (473-623 K)> Activation energy is increased with diffusion temperature unless at 623 K activation energy had been decreased. Hall effect results have shown that all the films n-type except at 573 and 623 K and with increase diffusion temperature both of concentration and mobility carriers were increased.

Sb2S3 thin films have been prepared by chemical bath deposition on a glas sub Absorbance and transmittance spectra were recorded in the wavelength range (30-900) nm. The effects of thickness on absorption coefficient, reflectance, refractive index, extinction coefficient, real and imaginary parts of dielectric constant were estimated. It was found that the reflectivity, absorption coefficient , extinction coefficient, real part of dielectric constant and refractive index, all these parameters decrease as the thickness increased, while the imaginary part of the dielectric constant increase as the thickness incre

This study examined the effect of essential oils extracted from peel of Citrus paradisi and Citrus sinensis on two species of fungi: Penicillium oxalicum and Fusarium oxysporum as well as effect of two fungicides: Carbendazim and Thiophanatemethyl against above fungi. Results showed that the essential oil of Citrus paradisi inhibited the radial growth of Penicillium oxalicum and Fusarium oxysporum at concentration 4%. Nevertheless, the essential oil of Citrus sinensis inhibited the radial growth at concentration 5 and 4%, respectively. Furthermore, the two studied fungicides inhibited radial growth of these fungi too. Therefore, there are a positive relationship between the evaluating of concentration and the percentage of inhibiting of rad

A polycrystalline PbxS1-x alloys with various Pb content ( 0.54 and 0.55) has been prepared successfully. The structure and composition of alloys are determined by X-ray diffraction (XRD), atomic absorption spectroscopy (AAS) and X-ray fluorescence (XRF) respectively. The X-ray diffraction results shows that the structure is polycrystalline with cubic structure, and there are strong peaks at the direction (200) and (111), the grain size varies between 20 and 82 nm. From AAS and XRF result, the concentrations of Pb content for these alloys were determined. The results show high accuracy and very close to the theoretical values. A photoconductive detector as a bulk has been fabricated by taking pieces of prepared alloys and polished chemic