The Purpose of this study are  analyze financial lease advantage through analyze and discuss financial lease cost, and achieve tax advantage to reach study objective. study include two firms ,oil firm and construction firm with limited liability. The inductive method is used for the applied part in analyzing the financial data of the companies considered in 2011-2015.The result of the study shows that the financial  lease achieve present value of the costs is positive. This study found out the results that verify the hypothesis: The tax advantage of financial Leasing is characterized by decreasing cost and achieving higher tax shield. The study also found the most important recommendations of awareness of the benefits arising f

The current research included palynological study for nine ornamental cultivated species of Asteraceae family. The study included measurement the dimensions of pollen grains and there shape in polar view and equatorial view, sculpturing,colpi length and width, spines length and number of spines rows between colpiand exine thickness, the study showed variations in pollen grains characters forthe studied taxa

The current study aimed to examine the histomorphological features of the oral salivary ducts and the peacock tongue (Pavo cristatus) of this species. In this study, eight healthy adult peacocks were used after collecting them from a commercial market in Baghdad to investigate and describe the tongue in these bird species. After being euthanized, they were killed by cutting off the major neck blood vessels and bleeding until death; the tongue was identified. The tongue was the sharp end, elongated, somewhat triangular, and measured 8.2 mm. The apex, trunk, and base are its three sections. There are 4 to 5 layers of big conical papillae on the area where the root and body converge. Without gustatory papillae, the dense keratinized ep

In this paper , the CO2 laser receiver system is designed and studied, with wavelength laser 10.6 ?m in room temperature , and to evaluate the performance and discussion it via the package of optical design (ZEMAX), from its output the Spot Diagram is measured through RMS ,and from the Ray fan plot , the aberrations is found which is the normal error for the best focus named (under corrected ) , the other output was the Geometric Encircled Energy in the spot diagram . and found that the radius of spot diagram at 80% (R80%) from the total energy ,and focal shift .The designed system have high efficiency and low cost .

In this study, investigations of structural properties of n-type porous silicon prepared by laser assisted-electrochemical etching were demonstrated. The Photo- electrochemical Etching technique, (PEC) was used to produce porous silicon for n-type with orientation of (111). X-ray diffraction studies showed distinct variations between the fresh silicon surface and the synthesized porous silicon surfaces. Atomic force microscopy (AFM) analysis was used to study the morphology of porous silicon layer. AFM results showed that root mean square (RMS) of roughness and the grain size of porous silicon decreased as etching current density increased. The chemical bonding and structure were investigated by using fourier transformation infrared spec

This study aims to analyze spectra in real-time for λ Draconids, σ Hydrids, μ Virginid, and one sporadic meteor using spectroscopic chemical analysis and diagnose plasma parameters. Good-resolution spectroscopy and a CCD camera for meteor observation were used concurrently to examine the ablation spectra of these meteorites in situ. The Boltzmann and Lorentz methods were then used to determine the temperature and density of electrons, the length of Debye, and the frequency of plasma. Furthermore, spectra data can be analyzed and compared to data from other sources. Spectrum tests can be utilized to identify the chemical structure of meteorites' plasma.