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Analysis Tax Advantage of Financing Lease: An Empirical Study
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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.

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Publication Date
Sun Dec 01 2024
Journal Name
Journal Of Ecological Engineering
Asphalt Binder Modification with High-Density Polyethylene Polymer and Low-Density Polyethylene Polymer – Efficiency of Conducting Semi-Wet Mixing Process
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In this research, the performance of asphalt mixtures modified with polyethylene polymer (PE) by adding 2%, 4%, and 6% percentages was evaluated. Two kinds of PE are employed: Low-Density PE (LDPE) and High-Density PE (HDPE). The semi-wet mixing technique (SWM) was conducted to avoid stability issue for PE-modified binder during storage condition. Many experimental tests were conducted to evaluate the ability of these mixtures to withstand the effects of loads and moisture. The hardness index of these mixtures was also measured to determine their resistance to the effects of high temperatures without causing permanent deformations. The results showed that adding PE led to a remarkable enhancement in the performance of PE-modified mixtures.

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Publication Date
Thu May 01 2025
Journal Name
Case Studies In Thermal Engineering
Innovative pipe profile configurations for fast charging of phase change material in compact thermal storage systems for building heating applications
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Publication Date
Mon Nov 01 2021
Journal Name
Applied Thermal Engineering
Investigation on the combustion and performance characteristics of a DI free piston linear generator engine fuelled with CNG-CO2 blend
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Publication Date
Thu Dec 20 2018
Journal Name
Frontiers In Immunology
Resveratrol Attenuates Allergic Asthma and Associated Inflammation in the Lungs Through Regulation of miRNA-34a That Targets FoxP3 in Mice
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Asthma is a chronic inflammatory disease of airways mediated by T-helper 2 (Th2) cells involving complex signaling pathways. Although resveratrol has previously been shown to attenuate allergic asthma, the role of miRNA in this process has not been studied. We investigated the effect of resveratrol on ovalbumin-induced experimental allergic asthma in mice. To that end, BALB/c mice were immunized with ovalbumin (OVA) intraperitoneally followed by oral gavage of vehicle (OVA-veh) or resveratrol (100 mg/kg body) (OVA-res). On day 7, the experimental groups received intranasal challenge of OVA followed by 7 days of additional oral gavage of vehicle or resveratrol. At day 15, all mice were euthanized and bronchioalveolar fluid (BALF), se

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Publication Date
Wed Dec 31 2025
Journal Name
Iraqi National Journal Of Earth Science (injes)
Overpressure and Under-Compaction Mechanism Effect on Pore and Fracture Pressure Development of Mauddud Formation, Badra Oil Field, Eastern Iraq
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Accurate pore and fracture pressure detection is a major step in successful drilling operations design. The overestimation of these parameters absolutely leads to serious problems throughout and after well drilling. This study is concerned with the characterization and analysis of the most significant diagenetic processes that degrade or improve the reservoir characteristics of the Mauddud Formation in the Badra oil field. The primary goal of this research is to estimate the pore pressure and fracture pressure using well logging data by Techlog 2015 software in order to assess the impact on the estimation of the mud weight window (MWW). The estimated values of formation pressures are then analyzed according to different diagenetic p

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Publication Date
Fri May 29 2026
Journal Name
Analytical Methods In Environmental Chemistry Journal
A review of comparative analytical methods for β-lactam antibiotics and heavy metals in pharmaceutical products and human biological matrices
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A review of comparative analytical methods for β-lactam antibiotics and heavy metals in pharmaceutical products and human biological matrices

Publication Date
Tue Apr 11 2023
Journal Name
Indonesian Journal Of Chemistry
Synthesis of Co (ll), Ni (ll), Cu (ll), Pd (ll), and Pt (lV) Complexes with 14, 15, 34, 35-Tetrahydro-11 H, 31 H-4, 8-diaza-1,3 (3,4)-ditriazola-2,6 (1,4)-dibenzenacyclooctaphane-4,7-dien-15, 35-dithione, and the Thermal Stability of Polyvinyl Chloride Modified Complexes
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In the current endeavor, a new Schiff base of 14,15,34,35-tetrahydro-11H,31H-4,8-diaza-1,3(3,4)-ditriazola-2,6(1,4)-dibenzenacyclooctaphane-4,7-dien-15,35-dithione was synthesized. The new symmetrical Schiff base (Q) was employed as a ligand to produce new complexes comprising Co(II), Ni(II), Cu(II), Pd(II), and Pt(II) metal-ions at a ratio of 2:1 (Metal:ligand). There have been new ligands and their complexes validated by (FTIR), (UV-visible), 1H-NMR, 13C-NMR, CHNS, and FAA spectroscopy, Thermogravimetric analysis (TG), Molar conductivity, and Magnetic susceptibility. The photostabilization technique to enhance the polymer was also used. The ligand Q and its complexes were mixed in 0.5% w/w of polyvinyl chloride in tetrahydrofuran

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Publication Date
Tue Jun 01 2021
Journal Name
Journal Of The College Of Languages (jcl)
A comparative reading of the social and political satire in the works of Abu al-Fadl Zrui Nasrabad and Ahmad Rajab (The tadhk: خوانش تطبیقی طنز اجتماعی – سیاسی در آثار ابوالفضل زرویی نصرآباد و احمد رجب(مورد مطالعه: تذکرة المقامات زرویی و نصف كلمة احمد رجب)
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           Satire is genre of the literary arts that has always been the source of human interest. Because  it is difficult to accept direct criticism, Satire appears as a literary tool in which vices, follies, abuses and shortcomings are held up to ridicule, with the intent of shaming individuals, corporations, government, or society itself into improvement. A satirical critic usually employs irony to attain this goal. Although satire is usually meant to be humorous, its greater purpose is often profitable social criticism, using wit to draw at

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Publication Date
Mon Sep 20 2021
Journal Name
Key Engineering Materials
Effect of Partial Substitution of Sr by Ba on the Structural Properties of Tl<sub>0.8</sub>Ni<sub>0.2</sub>Sr<sub>2-x</sub>Br<sub>x</sub>Ca<sub>2</sub>Cu<sub>3</sub>O<sub>9-δ</sub> System
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In this manuscript, the effect of substituting strontium with barium on the structural properties of Tl0.8Ni0.2Sr2-xBrxCa2Cu3O9-δcompound with x= 0, 0.2, 0.4, have been studied. Samples were prepared using solid state reaction technique, suitable oxides alternatives of Pb2O3, CaO, BaO and CuO with 99.99% purity as raw materials and then mixed. They were prepared in the form of discs with a diameter of 1.5 cm and a thickness of (0.2-0.3) cm under pressures 7 tons / cm2, and the samples were sintered at a constant temperature o

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Publication Date
Mon Apr 01 2024
Journal Name
Medical Journal Of Babylon
Clinical Evaluation and Comparison between Effects of Rituximab and Prednisolone with Imuran to Neutrophils and Platelet Counts in Pemphigus Vulgaris Patients
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Background: Pemphigus vulgaris (PV) is an autoimmune vesiculobullous mucocutaneous disease with life-threatening consequences. Rituximab (RTX) has recently emerged as an effective treatment for PV. Objectives: This study aims to determine changes in neutrophil and platelet counts for PV patients treated with RTX or corticosteroids combined with Imuran (azathioprine). Materials and Methods: The present cross-sectional study was conducted in the Department of Dermatology at Baghdad Teaching Hospital, Baghdad, Iraq. Thirty PV patients received two types of treatment: 15 patients were administered RTX and 15 patients took corticosteroids with Imuran (azathioprine). Neutrophil and platelet counts were detected at the hospital laboratory. Results

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