Preferred Language
Articles
/
jpgiafs-328
Analysis Tax Advantage of Financing Lease: An Empirical Study
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sat Nov 01 2014
Journal Name
I-manager's Journal On Information Technology
AN ENHANCED METHOD FOR SPRITE EXTRACTING
...Show More Authors

The extracting of personal sprite from the whole image faced many problems in separating the sprite edge from the unneeded parts, some image software try to automate this process, but usually they couldn't find the edge or have false result. In this paper, the authors have made an enhancement on the use of Canny edge detection to locate the sprite from the whole image by adding some enhancement steps by using MATLAB. Moreover, remove all the non-relevant information from the image by selecting only the sprite and place it in a transparent background. The results of comparing the Canny edge detection with the proposed method shows improvement in the edge detection.

Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Debt swaps An Islamic Economic Evaluation
...Show More Authors

Introduction:

        Many business owners suffer major financial problems during periods of financial stagnation, the decline of markets and businesses, or under the impact of financial shocks for certain reasons that result in large debts and the consequent financial and legal obligations. This is the beginning of a long and endless path of suffering and the search for a safe exit. It is even worse for financial institutions to facilitate financial solutions that rely on lending as a solution to their financial problem. Debt and its consequences increase, and the problem deepens and becomes complicated until things become entangled and the escape or declaration of bank

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jun 30 2011
Journal Name
Al-kindy College Medical Journal
Large Epigastric Hernia: an Unusual Presentation
...Show More Authors

We presented here a 65years old lady with an unusual presentation of a large epigastric hernia of twenty years duration .The swelling was occupying all the right hypochondrial region .The diagnosis was made on r^E^a-operative identification of the defect in the linea alba which wassutured after removal of the hernial sac and its contents .The postoperative course was uneventful and the patient remained with no complications or recurrence for more than two years follow up.

View Publication Preview PDF
Publication Date
Mon Jan 16 2023
Journal Name
Iraqi National Journal Of Nursing Specialties
Dependence Severity, Locus of Control, and Readiness to Change in Male Alcoholic Clients: A Correlational Study
...Show More Authors

Objectives: To assess the level of dependence severity, locus of control, and readiness to change in male alcohol clients and measure the correlation between dependence with a locus of control and readiness to change.

Methodology: A descriptive correlational design was conducted in the substance use rehabilitation centers at psychiatric teaching hospitals in Baghdad city from November /2021 to May 2022. The instrument of the study was designed by using sociodemographic, the clinical characteristics of the client, the Short-form Alcohol Dependence Data Questionnaire (SADD), Drinking Related Internal-External Locus of Control Scale: (DRIE), and the Stages of Change Readiness and Treatment Eagerness Scale (SOCRATES). The data was co

... Show More
View Publication Preview PDF
Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Health insurance services in the sustainability of human resources: )Analytical study in the Iraqi insurance company)
...Show More Authors

Health insurance and its benefits are of great importance and impact on the employees who represent the human capital of each organization because they are related to the health reality. The study took into account the most important and the last of his writing of the concepts and literary reviews and enriched the theoretical part of the practical side has addressed the financial data and analysis for the period from 2013 to 2017 to know the impact and the relationship between the variables that They were reviewed on the theoretical side. The study came out with a number of results, on the basis of which practical conclusions were drawn and reflected what was observed on the basis of which the recommendations were formulated

View Publication Preview PDF
Publication Date
Sun Sep 11 2022
Journal Name
Journal Of Petroleum Research And Studies
The Structural and Stress Analysis of Hemrin North Structure, North of Iraq.
...Show More Authors

  The study focused on the results of first paleostress from thrust fault slip data on Tertiary age of Hemrin North Structure, North of Iraq. The stress inversion was performed for fault slip data using an improved right dihedral model, and then followed by rotational optimization (Georient Software). The trend of the principal stress axes (σ1, σ2 and σ3) and the ratio of the principal stress differences (R) show the main paleostress field is NE-SW compression regime. As well as using Lisle graph and Mohr diagram to determine the magnitudes of palestress.  The values paleostress of the study area were σ1=1430 bars, σ2=632 bars and σ3=166 bar. The large magnitudes of the primary stress axes could be attributed to active tecto

... Show More
View Publication
Crossref
Publication Date
Sat Jul 01 2023
Journal Name
Industrial Laboratory. Materials Diagnostics
OPTIMIZATION OF PLASMA-ASSISTED DESORPTION/IONIZATIONMASS SPECTROMETRY FOR ANALYSIS OF IBUPROFEN
...Show More Authors

In medical practice, nonsteroidal anti-inflammatory drugs (NSAIDs) are often used to treat osteoarthritis and rheumatoid arthritis. Ibuprofen is a well-known NSAID, analgesic, and antipyretic medication. This chemical is an active ingredient of several oral medications that are offered in tablet, gel pellet, and syrup forms and has higher efficacy, tolerance, and side effect rates than other compounds, including pyrazolone derivatives. We present a unique plasma-assisted desorption/ionization mass spectrometry (PADI-MS) approach for improving pharmaceutically important solids using an ibuprofen tablet as a model solid sample. The goal of the study is to create an innovative mass spectrometric method that could be used for quick and accur

... Show More
Preview PDF
Publication Date
Sun Jan 01 2023
Journal Name
2nd International Conference Of Mathematics, Applied Sciences, Information And Communication Technology
Spatial and temporal analysis of the spread of Covid-19 in Iraq
...Show More Authors

View Publication
Scopus Crossref
Publication Date
Wed Aug 11 2021
Journal Name
Journal Of The College Of Languages
Pragmatic Analysis of the Translation of English Culture -specific Proverbs into Arabic
...Show More Authors

Publication Date
Mon Aug 01 2022
Journal Name
Iraqi Journal Of Soil Science
EFFECTIVE USE OF FERTILIZERS AND ANALYSIS OF SOIL USING PRECISION AGRICULTURE TECHNIQUES
...Show More Authors

Soil fertility is a crucial factor in measuring soil quality, it indicates the extent to which soil can support plant life. Soil fertility is measured by the amount of macro and micronutrients, pH, etc. Soil nutrients are depleted after each harvest and therefore must be added. To maintain soil nutrient levels, fertilizer is added to the soil. Adding fertilizer in the precise amount is a matter of great importance because excess or insufficient application can harm plant life and reduce productivity. The use of modern technology is a solution to this problem. Although automated techniques for sowing, weeding, crop harvesting, etc. have been proposed and implemented, none of the techniques are aimed to maintaining soil fertility. The study a

... Show More
View Publication Preview PDF