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

Abstract The study aimed at reviewing translation theories proposed to address problems in translation studies. To the end, translation theories and their applications were reviewed in different studies with a focus on issues such as critical discourse analysis, cultural specific items and collocation translation.

Polymethylmethacrylate film (PMMA) of thickness 75 μm was evaluated Spectrophotometrically for using it as a low-doses gamma radiation dosimeter. The doses were examined in the range 0.1 mrad-10 krad. Within an absorption band of 200-400 nm, the irradiated films showed an increase in the absorption intensity with increasing the absorbed doses. Calibration curves for the changes in the absorption differences were obtained at 218, 301, and 343 nm. At 218 nm the response for the absorbed doses is a linear in the range 10 mrad- 10 krad. Hence it is recommended to be adopted as an environmental low doses dosimeter

Abstract

Robotics manipulators with structural flexibility provide an attractive alternative to rigid robotics manipulators for many of the new and evolving applications in robotics. In certain applications their use is unavoidable. The increased complexity in modeling and control of such manipulators is offset by desirable performance enhancements in some respects. In this paperthe single- link flexible robotics manipulator was designed and implemented from Perspex and designed with 0.5 m length , 0.02 m width and with 0.004 m thickness with mass located at the tip. There are four subsystems; motion, control, accelerometer and gyro and a host computer subsystem. The work principle of single-link robotics manipul

In the present work, pattern recognition is carried out by the contrast and relative variance of clouds. The K-mean clustering process is then applied to classify the cloud type; also, texture analysis being adopted to extract the textural features and using them in cloud classification process. The test image used in the classification process is the Meteosat-7 image for the D3 region.The K-mean method is adopted as an unsupervised classification. This method depends on the initial chosen seeds of cluster. Since, the initial seeds are chosen randomly, the user supply a set of means, or cluster centers in the n-dimensional space.The K-mean cluster has been applied on two bands (IR2 band) and (water vapour band).The textural analysis is used

Joint diseases, such as osteoarthritis, induce pain and loss of mobility to millions of people around the world. Current clinical methods for the diagnosis of osteoarthritis include X-ray, magnetic resonance imaging, and arthroscopy. These methods may be insensitive to the earliest signs of osteoarthritis. This study investigates a new procedure that was developed and validated numerically for use in the evaluation of cartilage quality. This finite element model of the human articular cartilage could be helpful in providing insight into mechanisms of injury, effects of treatment, and the role of mechanical factors in degenerative
conditions, this three-dimensional finite element model is a useful tool for understanding of the stress d

The present study focused mainly on the analysis of stiffened and unstiffened composite laminated plates subjected to buckling load. Analytical, numerical and experimental analysis for different cases has been considered. The experimental investigation is to manufacture the laminates and to find mechanical properties of glass-polyester such as longitudinal, transverse young modulus, shear modulus. The compressive test was carried to find the critical buckling load of plate. The design parameters of the laminates such as aspect ratio, thickness ratio, boundary conditions and number of stiffeners were investigated using high order shear deformation theory (HOST) and Finite element coded by ANSYS .The main conclusion was the buckling load c

The research objective are analyze financial leverage advantage through analyze and discuss financial leverage cost, and achieve tax advantage. study include two firms ,oil firm and industrial companies 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 leverage achieve present value of the costs is Negative . The study concluded that the most important conclusions of the tax advantage of leverage is higher costs as well as achieving a low tax shield ,This study found out the results that interest payments related to pre-tax all of the loan amount and the percentage of the interest rate on b