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.

MCA has gained a reputation for being a very useful statistical method for determining the association between two or more categorical variables and their graphical description. For performance this method, we must calculate the singular vectors through (SVD). Which is an important primary tool that allows user to construct a low-dimensional space to describe the association between the variables categories. As an alternative procedure to use (SVD), we can use the (BMD) method, which involves using orthogonal polynomials to reflect the structure of ordered categorical responses. When the features of BMD are combined with SVD, the (HD) is formed. The aim of study is to use alternative method of (MCA) that is appropriate with order

The research work represent a fast and simple method for the determination of methionine using chemiluminescence for the methionine-sodium hydroxide-luminol for the generation of a chemiluminesecent derivative of luminal. The emission was measured by continuous flow analysis made sample size of 83µL was used.Response versus concentration extended from 0.2-20 mM.L-1 with a percentage linearity of 96.17% or with 99.17% percentage of linearity for the range 0.6-20 mM.L-1. Reaching to a L.O.D. at (S/N=3) for 5 µM.L-1 from the gradual dilution for the minimum concentration in the calibration graph with a repeatability of less than 0.5% (n=10). A comparison was made between the new developed method with the classical method for the spectrophoto

This work characterizes the fractographic features of the neat epoxy and ZrO₂ epoxy nanocomposites. All samples were subjected to a tensile test to determine the tensile strength and tensile modulus. SEM images were used to study the morphology of the fractured surface. The fractographic of the fracture surfaces were studied by microstructure analysis program (j-images) to specify the effect of ZrO₂ nanoparticles on tensile performance and failure mechanism for ZrO₂ epoxy nanocomposites. The tensile test results show that the addition of ZrO₂ nanoparticles (2, 4, 6, 8, and 10 vol.%) to the epoxy matrix leads to increase the tensile strength about 40% for optimal content of ZrO₂ nanop

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

This work aims to see the positive association rules and negative association rules in the Apriori algorithm by using cosine correlation analysis. The default and the modified Association Rule Mining algorithm are implemented against the mushroom database to find out the difference of the results. The experimental results showed that the modified Association Rule Mining algorithm could generate negative association rules. The addition of cosine correlation analysis returns a smaller amount of association rules than the amounts of the default Association Rule Mining algorithm. From the top ten association rules, it can be seen that there are different rules between the default and the modified Apriori algorithm. The difference of the obta

     Hyperbole is an obvious and intentional exaggeration in the sense that it takes things to such an extreme that the audience goes too far and then pulls itself back to a more reasonable position, i.e. it is an extravagant statement or figure of speech not intended to be taken literally. This paper focuses on the formal and functional perspectives in the analysis of hyperbole which American candidates produce in their speeches in electoral campaigns, for it is hypothesized that candidates in their electoral campaigns use hyperbolic expressions excessively to persuade voters of the objectives of their electoral campaign programs. Hence, it aims to analyze hyperbole in context to determine the range of pragmatic func

This research tries to reveal how to manage and control the competitive edge for business by building managerial skills in various organizational levels. Our research aims at finding out the nature of various technical, human and in tellectual skills of a new president whose superiority is his competitive ness in the application field at general company for construe tioual  industriesand testing the surveyed minor and major changes through a questionnaire to collect information from officials. The sample was composed of (45) director. The data was analyzed  using some methods and statistical programs. The most prominent of these is (SPSS) that was used to extract the arithmetic mean, standard deviation, correlation coefficient