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.
For several applications, it is very important to have an edge detection technique matching human visual contour perception and less sensitive to noise. The edge detection algorithm describes in this paper based on the results obtained by Maximum a posteriori (MAP) and Maximum Entropy (ME) deblurring algorithms. The technique makes a trade-off between sharpening and smoothing the noisy image. One of the advantages of the described algorithm is less sensitive to noise than that given by Marr and Geuen techniques that considered to be the best edge detection algorithms in terms of matching human visual contour perception.
اليورانيوم المنضب واستخدامه امريكياً في العراق
This paper proposes and studies an ecotoxicant system with Lotka-Volterra functional response for predation including prey protective region. The equilibrium points and the stability of this model have been investigated analytically both locally and globally. Finally, numerical simulations and graphical representations have been utilized to support our analytical findings
Structural and optical properties were studied as a function of Nano membrane after prepared, for tests. Nano membrane was deposited by the spray coating method on substrates (glass) of thickness 100 mm. The X-ray diffraction spectra of (CNTs, WO3) were studied. AFM tests are good information about the roughness, It had been designed electrolysis cell and fuel cell. Studies have been performed on electrochemical parameters.
In the reverse engineering approach, a massive amount of point data is gathered together during data acquisition and this leads to larger file sizes and longer information data handling time. In addition, fitting of surfaces of these data point is time-consuming and demands particular skills. In the present work a method for getting the control points of any profile has been presented. Where, many process for an image modification was explained using Solid Work program, and a parametric equation of the profile that proposed has been derived using Bezier technique with the control points that adopted. Finally, the proposed profile was machined using 3-aixs CNC milling machine and a compression in dimensions process has been occurred betwe
... Show MoreIn this paper, a discrete SIS epidemic model with immigrant and treatment effects is proposed. Stability analysis of the endemic equilibria and disease-free is presented. Numerical simulations are conformed the theoretical results, and it is illustrated how the immigrants, as well as treatment effects, change current model behavior
Summary: The study focused on the role of the educational counselor in schools, as an integral part of the educational system that faces multiple challenges and difficulties. In this context, the counselor’s role becomes crucial in attempting to reduce or eliminate such difficulties, in addition to guiding students in an appropriate manner. Methodes: The study employed a descriptive field approach, using interviews and direct observation as tools to examine the actual role performed by school counselors. Results: The study concluded with several key findings, most notably the numerous challenges faced by counselors, including students’ negative behaviors, school dropouts, and the limited administrative support for counselors’ work. Fu
... Show MoreIn this study, Zizphus spina-christi leaf powder was applied for the adsorption of methyl orange. The effect of different operating parameters on the Batch Process adsorption was investigated such as solution pH (2-12), effect of contact time (0-60 min.), initial dye concentration (2-20 mg/L), effect of adsorbent dosage (0-4.5 g) and effect of temperature (20-50ᵒC). The results show a maximum removal rate and adsorption capacity (%R= 23.146, qe = 2.778 mg/g) at pH = 2 and equilibrium was reached at 40 min. The pseudo- second-order kinetics were found to be best fit for the removal process (R2 = 0.997). Different isotherm models (Langmuir, Freundlich, Dubini-Radushkevich,Temkin) were applied in this stud
... Show MoreObjectives : This study was seeks to determine the IgG and IgM in serum mothers and their babies of Iraqi patient suffering from congenital anomalies toward some microorganisms such as Cytomegalovirus (CMV), Congenital toxoplasmosis , Congenital rubella and Genital herpes simplex virus (HSV) correlated with age and babies gender the sample was collected from AL- Alwayia hospital for children / Baghdad . Methodology : Fifth blood sample have been collected from mothers and their babies suffering from congenital anomalies to detection IgG and IgM of some viruses including as Cytomegalovirus (CMV), congenital tox