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 from finance lease activity and its impact on the company level and at the level of the national economy and take advantage of the high tax rate for the company to achieve tax shield to the company the benefit of the tax reduction.
This paper introduces a relationship between the independence of polynomials associated with the links of the network, and the Jacobian determinant of these polynomials. Also, it presents a way to simplify a given communication network through an algorithm that splits the network into subnets and reintegrates them into a network that is a general representation or model of the studied network. This model is also represented through a combination of polynomial equations and uses Groebner bases to reach a new simplified network equivalent to the given network, which may make studying the ability to solve the problem of network coding less expensive and much easier.
النظام السياسي اليمني : دراسة في المتغيرات الداخلية
Christianity has rituals and rituals to be carried out, and can not be abandoned, and they see that the sacred statutes ordered by Christ () his followers, including: (the mystery of baptism between Christian denominations, descriptive study) A Christian is to be baptized as the seal of faith, as evidenced by the Bible in the words of Jesus to His disciples.
Baptism takes place in the name of the Father, the Son, and the Holy Spirit. This makes them Christian through the practice of this obligatory man enters the Church, represented by the death, burial, and resurrection of Christ according to their belief. And every person who has received the sacrament of baptism remains a Christian until death, in the light of what they see.
Praise be to God, Lord of the worlds, and prayers and peace be upon our master Muhammad and his family and companions until the Day of Judgment.
The words of God Almighty are for the sake of the greatest and greatest speech, and the scholars, may God have mercy on them, raced.
To dive into knowing the word of God and what he intended, so they wrote in it the literature and collected works in it, and explained it to those after them.
And when the noble companions, were extremely eloquent and eloquent, because the Holy Qur’an was revealed in the language of the Quraysh, and all the Arabs knew their language, they understood the Holy Qur’an and applied it p
The Incentives legislation aims to raise the efficiency of job performance of all kinds through optimal investment of human resources and their capabilities to raise or increase and production influence and provide distinguished and creative services such as The Incentives Law of Productive Ministries Employees No. 20 of 1993 and instructions issued by ministries and relevant Facilities regarding incentives for their affiliates based on provisions Public Companies Law and the instructions of the Higher Education Fund issued by the Ministry of Higher Education and Scientific Research. The human element is the most unstable and complex element of production as it is characterized by a set of feelings and emotions that is expresses
... Show MoreIn Iraq, because of the dramatic turnovers facing the country for three decades, pharmacists continue to experience significant professional challenges in both the public and private sectors. The present study aimed to explore the professional challenges and obstacles facing Iraqi pharmacists working in public hospitals. This qualitative study included face-to-face semi-structured interviews with open-ended questions with hospital pharmacists. The participants were selected purposefully (with ≥ 3 years of experience) to work at governmental hospitals in Karbala province between December 2022 and April 2023. The audio-recording interviews were scripted. Thematic analyses were used to generate themes and subthemes from the interview
... Show MoreBelgium is one of the countries that headed towards federalism through a peaceful transition, and over a few decades the country has witnessed deep transformations in its institutions, from a unified and central state in the early nineteenth century to a federal union, regional operations began since 1970 up and constitutionally established its diversity Linguistic and regional, the so -called "state reforms" have been implemented, which led to the emergence of political repercussions. The country has suffered about two decades ago, which caused many national governments that are considered to be among the Luxor in the modern political history of Belgium, However, institutional reforms to achieve the stability of the political system began,
... Show MoreGod urged to read the Holy Qur’an and to ponder it is commanded, and the Most High said: That they ponder over His verses and that those with insights remember ().
And this book that God Almighty sent down to the heart of His Prophet, peace and blessings be upon him, is as clear as the sun and the moon.
It is a book of guidance and the constitution of a nation that is the best nation brought forth for mankind, and God has taken care of its preservation as He said: We have sent down the Remembrance, and we are its guardians.
This has been chosen for this topic (Luqman's commandments to his son) for what we see today in our time and society from the loss of morals and values and the neglect of parents to their chi
Background: The purposes of this study were to determine the photogrammetric soft tissue facial profile measurements for Iraqi adults sample with class I normal occlusion using Standardized photographic techniques and to verify the existence of possible gender differences. Materials and methods: Eighty Iraqi adult subjects (40 males and 40 females) with an age ranged between 18-25 years having class I normal occlusion were chosen for this study. Each individual was subjected to clinical examination and digital standardized right side photographic records were taken in the natural head position which is mirror position which the patient looking straight into his eyes into the mirror mounted on the stand. The photographs were analyzed using A
... Show MoreA field experiment was conducted in an agricultural field in Al-Hindia district, Karbala governorate in a silty clay soil during the year 2020. The research included a study of two factors, the first is the depth of plowing at two levels, namely 13 and 20 cm, which represented the main blocks. The second is the tire inflation pressure at two levels, namely (70 and 140 kPa), which represented the secondary blocks. Slippage percentage, field efficiency, leaf area, and 300 grain weight were studied. The experiment was carried out using a split-plot system under a Randomized complete block design, at three replications. The tillage depth of 13 cm exceeds/transcend by giving it the least slippage of (11.01%), the highest field efficiency of (50.
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