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
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
Teachers and Headmasters’ Perspectives toward the Application of the Organizational Culture in the Intermediate and Secondary Schools in Arar city
...Show More Authors

The aim of the current research is to identify the level of organizational culture among the headmasters and teachers of intermediate and secondary schools in Arar city. It also aims to identify the effect of job variables, qualifications, educational stage, and years of experience on the level of organizational culture and its domains. The research sample consisted of 62 participants divided into 7 headmasters and 55 teachers. The researcher used the questionnaire of the organizational culture. The researcher used also statistical methods such as mean, standard deviation, t-test, and One way ANOVA. The results revealed that the level of organizational culture and its four domains were high, and there was no effect of the variables (teac

... Show More
View Publication Preview PDF
Publication Date
Sat Dec 11 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Association of Age, Parity and Body mass Index with Hemoglobin and Serum Ferritin Levels in Pregnant Women in Baghdad City
...Show More Authors

Hemogloin (Hb) and serum ferritin levels are used to assess anemia in pregnancy. Some studies referred to the influence of maternal age, body mass index (BMI) and parity on Hb and serum ferritin levels. The study aimed to examine the possible association of maternal Hb and serum ferritin with maternal age, parity, and BMI in a sample of pregnant women in Baghdad.

 Ninety healthy pregnant women, grouped in three equal groups according to the pregnancy trimester, and thirty apparently healthy non-pregnant women from Baghdad were enrolled in this observational study.  Blood and serum samples were obtained for the estimation of Hb and serum ferritin levels.

The pooled data of participants showed a n

... Show More
View Publication Preview PDF
Scopus (3)
Crossref (2)
Scopus Crossref
Publication Date
Thu Jan 06 2022
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of Self-Regulation Fluid Program on Patients with Hemodialysis Self-Efficacy for Fluid Adherence in Al-Diwaniyah Teaching Hospital
...Show More Authors

Objectives: to evaluate patient knowledge with hemodialysis and to determine the effectiveness of Self-regulation Fluid Program on Patients with hemodialysis self-efficacy for fluid adherence in Al-Diwaniyah Teaching Hospital.

Methodology: A quasi-experimental design (two group design: pre-test and post-test) was used. This study was conducted in Al-Diwaniya Teaching Hospital for the period from (15th of October 2018 to 20th of May 2019) on a non-probability (purposive) sample consisting of (60 patients) treatment in hemodialysis units. A questionnaire was built as a data collection tool and consisted of four parts:

First part: Demographic characteristics of the pati

... Show More
View Publication Preview PDF
Publication Date
Sat Feb 18 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Knowledge, Perception, and Reporting Practices of Healthcare Providers about Adverse Events Following the COVID-19 Vaccination in Iraq(Conference Paper )#
...Show More Authors

  Routine vaccination activities, such as detection, reporting, and management of adverse events following immunization (AEFIs), are generally handled by healthcare providers (HCPs). Safe vaccines against severe acute respiratory syndrome coronavirus (SARS-CoV-2) were introduced to control the Coronavirus Disease-19 (COVID-19) pandemic. The study aimed to assess the knowledge, perceptions, and practice of HCPs in Iraq about reporting adverse events following COVID-19 vaccination, and their association with sociodemographic variables. The study was a cross-sectional study that was carried out between August and September 2021 at the COVID-19 vaccination centers in Iraq. This study used an online and paper-based questionnaire, which

... Show More
View Publication
Scopus Crossref
Publication Date
Mon Mar 01 2021
Journal Name
Iraqi Journal Of Physics
Studying the Correlation Between Supermassive Black Holes and Star Formation Rate for Samples of Seyfert Galaxies (Type 1 and 2)
...Show More Authors

An optical spectroscopic study is reported in this article to study the correlation between the supermassive black hole (SMBH) and the star formation rate (SFR) for a sample of Seyfert galaxies type (I and II). The study focused on 45 galaxy of Seyfert 1, in addition to 45 galaxy of Seyfert 2, where these samples have been selected form different survey of Salon Digital Sky Survey (SDSS). The redshift (z) of these objects were between (0.02 – 0.26). The results of Seyfert 1 galaxies shows that there good correlation between the SMBH and the SFR depending on statistical analysis parameter named Spearman’s Rank Correlation in a factor of (ρ=0.609), as well as the Seyfert 2 galaxies results show a good correlation between the SMBH

... Show More
Crossref
Publication Date
Wed Dec 12 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Effectiveness of Instructional Health Educational Vascular Access on Hemodialysis Patients' Knowledge at Al-Hussein Teaching Hospital in AL-Nasiriyah City.
...Show More Authors

Objectives: The study aims: (1) To determine effectiveness of instructional health education vascular access on hemodialysis patients' knowledge, (2) To find out the association between effects of instructional health education vascular access and demographic characteristics of (age, gender and educational level). Methodology: A quasi experimental study –control study design is carried out at AL-Hussein Teaching Hospital in AL-Nasiriyah City, from 3November,2015 to 2 June, 2016. A non-probability (Purposive sample) of (80) patients with vascular access devices on maintenance hemodialysis patients divided int

... Show More
View Publication Preview PDF
Publication Date
Mon Jun 30 2008
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
The Relationships between the Physical and Chemical Properties of Narrow Fractions Distilled From Mixed Kirkuk and Sharki-Baghdad Crude Oils
...Show More Authors

Mixed Kirkuk and Sharki-Baghdad crude oils were distilled into narrow fractions. The range of these narrow fractions were 10oC, starting from IBP to 350oC. The total distillates from mixed Kirkuk and Sharki-Baghdad crude oils were 58.25 vol % and 44.65 vol %, respectively.The hydrocarbons compositions (paraffin, naphthene, aromatic) in light fractions starting from IBP to 250oC were determined by using PONA analysis method. The results show that the paraffin content decreases with increasing mid percent boiling point of the fraction, while the naphthene, and aromatic increase with the increase of mid percent boiling point of mixed Kirkuk and Sharki-Baghdad crude oils. Three groups of empirical equations were developed for the prediction

... Show More
View Publication Preview PDF
Publication Date
Fri Jan 24 2020
Journal Name
Iraqi Journal Of Agricultural Sciences
RESPONSE OF ABELMOSCHUS ESCULENTUS L. FORINOCULATION WITH MYCORRHIZAE AND FOLAIR APPLICATION WITH BIO-STIMULATORS AND EFFECT ON VEGETATIVE GROWTH CHARACTERS
...Show More Authors

The current study  was carried out at the Fields belongs of Horticulture  Department, Collage of Agricultural Engineering Science, University of  Baghdad, Al-Jadiriyah for the spring season 2016 -2017 to study the effect for  inoculation mycorrhizae and  folair application  with bio stimulators and their interaction in the growth characters of  (local okra  ptera). A factorial experiment  (2  in randomized complete block design (RCBD), the experiment included (12) treatment  Distributed  in three  replicates. The three factors used in this experiment included . The inoculation with control (C) Mycorrhizae  ( M ) , Biozyme  (B ) ( B1 2cm3.L-1), ( B2 4cm1-.L-1) , Phosphalas (P) (P 2cm3.L-1),  ( M + B1), ( M + B2), (P +

... Show More
Scopus Crossref
Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Mediation Role of Strategic Direction between Knowledge Risk Management and Organization's Effectiveness Analytical research in the Iraqi government banking sector
...Show More Authors

Organizations nowadays, whether public or private organizations, productive or service (such as banks), face major challenges as a result of rapid and continuous changes, and in front of these challenges traditional management operations and tools become unable to make the organization able to work, which makes it imperative for these organizations to follow the methods and management practices, including the proposed knowledge risk management and strategic direction so that it can elevate its actions at the level of developments in reality, in the sense that these organizations and in the light of environmental developments to characterize their strategic direction as an intellectual approach characterized by mo

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jun 30 2016
Journal Name
Al-kindy College Medical Journal
Antibacterial activity of Trigonella Foenum- groecum essential oil against skin infection with Staphylococcus aureus: In vitro and in vivo studies
...Show More Authors

Background: Multi- drug resistant (MDR) Staphylococcus aureus infections have become a major public health concern in both hospital and community settings.Objective: to investigate the antibacterial activity of T. Foenum- groecum essential oil against skin infection with S. aureus and to study probable synergistic activity in combination with Clindamycin.Type of the study: Cross-sectional study.

Methods: Antibacterial activity of T. Foenum- groecum essential oil extract (1.2gm/100 µl) was investigated in multi- drug resistance (MDR) Staphylococcus aureus specimen isolated from patients with skin infection in Baghdad. T. Foenum- groecum use externally for cellulites and skin inflammation due to the presence of diosgenin .fast liq

... Show More
View Publication Preview PDF
Crossref