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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 Mar 01 2020
Journal Name
Baghdad Science Journal
Indirect Spectrofluorometric Method for the Determination of Cefotaxime Sodium, Ciprofloxacin Hydrochloride and Famotidine in Pharmaceuticals Using Bromate-Bromide and Acriflavine Dye
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An Indirect simple sensitive and applicable spectrofluorometric method has been developed for the determination of Cefotaxime Sodium (CEF), ciprofloxacin Hydrochloride (CIP) and Famotidine (FAM) using reaction system bromate-bromide and acriflavine (AF) as fluorescent dye. The method is based on the oxidation of drugs with known excess bromate-bromide mixture in acidic medium and subsequent determination of unreacted oxidant by quenching fluorescence of AF. Fluorescence intensity of residual AF was measured at 528 nm after excitation at 402 nm. The fluorescence-concentration plots were rectilinear over the ranges 0.1-3.0, 0.05-2.6 and 0.1-3.8 µg ml-1 with lower detection limits of 0.013, 0.018 and 0.021 µg ml-1 an

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Publication Date
Thu Dec 01 2022
Journal Name
Baghdad Science Journal
Determination of Nickel and Cobalt in Cosmetic Products Marketed in Iraq Using Spectrophotometric and Microfluidic Paper-based Analytical Device (µPADs) Platform
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Two quantitative, environment-friendly and easily monitored assays for Ni (II) and Co (III) ions analysis in different lipstick samples collected from 500-Iraqi dinars stores located in Baghdad were introduced. The study was based on the reaction of nickel (II) ions with dimethylglyoxime (DMG) reagent and the reaction of cobalt (III) ions with 1-nitroso-2-naphthol (NN) reagent to produce colored products. The color change was measured by spectrophotometric method at 565 nm and 430 nm for Ni and Co, respectively, with linear calibration graphs in the concentration range 0.25-100 mg L-1 (Ni) and 0.5-100 mg L-1 (Co) and LOD and LOQ of 0.11 mg L-1 and 0.36 mg L-1 (Ni), and 0.15 mg L-1 an

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Publication Date
Mon Mar 07 2022
Journal Name
Journal Of Educational And Psychological Researches
The Effect of Renzulli Model on Achievement and Holistic Thinking among Fifth Grade Students in the Holy Quran and Islamic Education
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The present study aims at identifying the effect of Renzulli model on achievement and holistic thinking among the fifth grade students in the Holy Quran and Islamic Education. The experimental method with partial control was used, and the sample was chosen randomly. The sample consisted of (62) students distributed into experimental and control groups. 164 behavioral goals were formulated based on Bloom's first three levels taxonomy (knowledge and comprehension, application, analysis and installation, and evaluation). The researchers designed a post-test to measure the achievement of students in the subject of Holy Quran and Islamic Education which consisted of (40) objective items and a measure of holistic thinking which consisted of (3

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Publication Date
Sat Dec 11 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Ameliorative Role of Nutraceutical Quercetin and its Derivatives Against Cognitive Impairment Process Induced by Lead Exposure in Drosophila melanogaster(Fruit Fly)
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Cumulative lifetime lead (Pb) exposure has been associated with accelerated declines in cognition through the free radical generation and epigenetic effects. Several pieces of literature have identified a correlation between exposure to lead and neurodegenerative disorders. Harwich strain Drosophila melanogaster was exposed to lead acetate for two weeks, and changes in pulse transmission by acetylcholinesterase and systemic redox were evaluated. Besides, molecular docking studies of acetylcholinesterase against Quercetin and its most common derivatives contained in food have been performed. Pharmacokinetic studies on Quercetin and its derivatives have also been performed in silico toxicity. The data obtained showed alterations in antioxi

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Publication Date
Tue Sep 01 2020
Journal Name
Biochemical And Cellular Archives
SYNTHESIS, SPECTRAL AND THERMAL CHARACTERIZATION OF NI(II), CU(II) AND ZN(II) COMPLEXES WITH NEW LIGAND TOWARDS POTENTIAL BIOLOGICAL APPLICATION
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Series of new complexes of the type [M2 (L)Cl4 ] are prepared from the new ligand[N1 ,N4 -bis(benzo[d]thiazol-2- yl)succinamide (L) derived from ethan-1,2-dicarbonyl chloride and 2-aminobenzothiozole,where, M= Ni(ii), Cu(ii) and Zn(ii) alsocomplexes of mix-ligands, the type [M(L)(8-HQ)]Cl, where, M = Ni(ii), Cu(ii) and Zn(ii),8-HQ= 8-Hydroxyquinoline. Chemical forms are obtained from their 1 H, 13CNMR, Mass spectra (for (L)), FT-IR and U.V spectrum, melting point, molar conduct.Using flame (AA), % M is determined in the complexes.The content of C, H, N and S in the (L) and its complexes was specified. Magnetic susceptibility and thermal analysis (TGA) of prepared compounds were measured.The propose geometry for all complexes[M2 (L)Cl4 ] wa

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Publication Date
Fri Sep 29 2023
Journal Name
International Journal Of Nanoscience
Preparation of N-A Cysteine-capped CdTe/CdS/ZnS core/shell/shell QDs as a Selective Probe for Detecting Damaged DNA
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In this study, NAC-capped CdTe/CdS/ZnS core/double shell QDs were synthesized in an aqueous medium to investigate their utility in distinguishing normal DNA from mutated DNA extracted from biological samples. Following the interaction between the synthesized QDs with DNA extracted from leukemia cases (represents damaged DNA) and that of healthy donors (represents undamaged DNA), differential fluorescent emission maxima and intensities were observed. It was found that damaged DNA from leukemic cells DNA-QDs conjugates at 585 nm while intact DNA (from healthy subjects) DNA–QDs conjugates at 574 nm. The obtained results from the optical analyses indicate that the prepared QDs could be utilized as probe for detecting disrupted DNA th

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Publication Date
Wed Jan 02 2019
Journal Name
Indian Journal Of Public Health Research & Development
Correlation of Protein Tyrosine Kinase with Thyroid Hormones in Type 2 Diabetes Mellitus Patients and those with Diabetic Nephropathy Iraqi Patients.
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Diabetes mellitus is a metabolic disorder categorized hyperglycemia resulting from defects in insulin secretion, insulin action or both. Protein tyrosine kinase (PTK) is an enzyme that catalyzes the transfer of phosphate groups from ATP to the tyrosine residues of many important proteins resulting in proteins phosphorylation. The aim of current study was to evaluate serum levels of protein tyrosine kinase enzyme and thyroid hormone (T3, T4and TSH) and to find the correlation between them in type 2 diabetes mellitus and diabetic nephropathy Iraqi patients. Methods: This study was conducted at The National Diabetes Center, Al-Mustansiriya University, Baghdad, Iraq and included 150 patients divided into three groups the first group included 50

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Engineering
Impact of Different H/D Ratio on Axial Gas Holdup Measured by Four-Tips Optical Fiber Probe in Slurry Bubble Column
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In wide range of chemical, petrochemical and energy processes, it is not possible to manage without slurry bubble column reactors. In this investigation, time average local gas holdup was recorded for three different height to diameter (H/D) ratios 3, 4 and 5 in 18" diameter slurry bubble column. Air-water-glass beads system was used with superficial velocity up to 0.24 m/s. the gas holdup was measured using 4-tips optical fiber probe technique. The results show that the axial gas holdup increases almost linearly with the superficial gas velocity in 0.08 m/s and levels off with a further increase of velocity. A comparison of the present data with those reported for other slurry bubble column having diameters larger than

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Publication Date
Tue Jul 18 2023
Journal Name
Research On Chemical Intermediates
Effectual and rapid synthesis of bis(pyrazolyl)methanes and pyrazolopyranopyrimidines catalyzed by nano-[TSPSED][Cl]2 and investigating their biological activity
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This investigation reports application of a mesoporous nanomaterial based on dicationic ionic liquid bonded to amorphous silica, namely nano-N,N,N′,N′-tetramethyl-N-(silican-propyl)-N′-sulfo-ethane-1,2-diaminium chloride (nano-[TSPSED][Cl]2), as an extremely effectual and recoverable catalyst for the generation of bis(pyrazolyl)methanes and pyrazolopyranopyrimidines in solvent-free conditions. In both synthetic protocols, the performance of this catalyst was very useful and general and presented attractive features including short reaction times with high yields, reasonable turnover frequency and turnover number values, easy workup, high performance under mild conditions, recoverability and reusability in 5 consecutive runs without lo

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Publication Date
Mon Sep 11 2023
Journal Name
Journal Of Chemical Technology & Biotechnology
Modeling and optimization of biodiesel from high free‐fatty‐acid chicken fat by non‐catalytic esterification and mussel‐shell‐catalyzed transesterification
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Abstract<sec><title>BACKGROUND

In this study, biodiesel was prepared from chicken fat via a transesterification reaction using Mussel shells as a catalyst. Pretreatment of chicken fat was carried out using non‐catalytic esterification to reduce the free fatty acid content from 36.28 to 0.96 mg KOH/g oil using an ethanol/ fat mole ratio equal to 115:1. In the transesterification reaction, the studied variables were methanol: oil mole ratio in the range of (6:1 ‐ 30:1), catalyst loading in the range of (9‐15) wt%, reaction temperature (55‐75 °C), and reaction time (1‐7) h. The heterogeneous alkaline catalyst was greenly synthesized from waste mussel shells throughout a calcin

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