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
Sun Jan 25 2026
Journal Name
Mathematics
A Mathematical Analysis of Wind-Driven Bottom-Up Interactions in a Plant–Ungulate–Wolf Ecosystem
...Show More Authors

Understanding how abiotic influences affect organisms and their interactions within ecological communities has long been of interest to ecologists. The significance of this comprehension has increased given rapid human-induced climate change. Wind speed variation is one of the less researched effects of climate change, as wind speeds worldwide are generally falling. Although wind is a fairly universal component of the environment, relatively little work has been conducted to integrate our knowledge of how wind affects interactions between different species. In this study, the influence of wind on bottom-up trophic interactions in the plant–ungulate–wolf food chain has been investigated through mathematical modeling. Positivity and bound

... Show More
View Publication
Crossref (1)
Scopus Crossref
Publication Date
Thu Jun 01 2023
Journal Name
Baghdad Science Journal
Biochemical Study on the Impact of Radiation-induced Oxidative Stress on Radiographers in the X-ray and CT-scan Departments
...Show More Authors

The consequences of ionizing radiation-induced oxidative stress on radiographers in X-ray and CT-scan departments utilizing several biochemical were analyzed. The study found highly considerable discrepancies in the interplay between radiation levels and gender in terms of mean Malondialdehyde (MAD), Vitamin D3 (Vit.D3), Triiodothyronine (T3), Thyroxine (T4), and High-Density Lipoprotein (HDL), but not Thyroid Stimulating Hormone (TSH), cholesterol, triglyceride (TG) and Low-Density Lipoprotein (LDL). The findings indicated that malondialdehyde is a useful biomarker for assessing oxidative stress in radiographers with exposure to ionizing radiation.

View Publication Preview PDF
Scopus (3)
Scopus Crossref
Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Achieving Educational Service Quality by applying international standard (ISO21001:2018) case study / university of technology – electromechanical engineering department – energy branch
...Show More Authors

The research examines the mechanism of application of )ISO 21001: 2018( in the Energy Branch- Electromechanical Engineering at the University of Technology to achieve the quality of the educational service to prepare the branch to obtain the certificate of conformity with the requirements of) ISO 21001: 2018(, the necessary data were collected Depending on the (CHEKLIST) of (ISO 21001: 2018), field interviews and records of the concerned department, The researchers reached a number of results, the most prominent of which was the adoption of high quality leadership leaders and their willingness to implement the standard requirements, The university has a basic structure that qualifies it to implement the international standard, as

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Dec 12 2013
Journal Name
Iraqi Journal Of Science
Determination of Optimum Mechanical Drilling Parameters for an Iraqi Field with Regression Model
...Show More Authors

Preview PDF
Publication Date
Thu Jun 29 2023
Journal Name
International Journal Of Nonlinear Analysis And Applications (ijnaa)
Applying a suitable approximate-simulation technique of an epidemic model with random parameters
...Show More Authors

Because the Coronavirus epidemic spread in Iraq, the COVID-19 epidemic of people quarantined due to infection is our application in this work. The numerical simulation methods used in this research are more suitable than other analytical and numerical methods because they solve random systems. Since the Covid-19 epidemic system has random variables coefficients, these methods are used. Suitable numerical simulation methods have been applied to solve the COVID-19 epidemic model in Iraq. The analytical results of the Variation iteration method (VIM) are executed to compare the results. One numerical method which is the Finite difference method (FD) has been used to solve the Coronavirus model and for comparison purposes. The numerical simulat

... Show More
Publication Date
Tue Sep 01 2015
Journal Name
Iosr Journal Of Dental And Medical Sciences
Prevalence of prediabetes and metabolic syndrome and their association in an Iraqi sample
...Show More Authors

Abstract: Background: Prediabetes and are increasing in prevalence all over the world, they each carry risks to the future development of diabetes mellitus and cardiovascular disease. These risks will be greatly exaggerated if they occur together in the same individual. The aim of the study was to find the prevalence and the association of prediabetes and metabolic syndrome, in addition to analyzing the correlation of the risk factors that lead to their development. Material and Methods: This was a cross-sectional, simple random study that included 300 Iraqi individuals, aged between 30-75 years, who accepted to take part in this study were recruited. Result: Prevalence of prediabetes and metabolic syndrome was (33.66%) and (42%) r

... Show More
Publication Date
Mon Jan 01 2018
Journal Name
Journal Of The College Of Languages (jcl)
An Acoustic Description of Stop Consonants and Vowels in Sorani Kurdish and English
...Show More Authors

This study aims to document and describe the speech sounds and sound inventory that are present in Sorani which is dialect of Kurdish and compare the results with their English counterparts.  The research concentrates on the voicing system and the quality of Sorani sounds which are measured by using the voice onset time (VOT) of the stop consonants, and the first three formants of the vowel sounds; the closure duration of voiceless stop consonants in medial position is measured as well.

Ten native speakers of the Sorani dialect (5 males and 5 females) participated in this experiment. All speakers are between 20 and 50 years of age, were born in Sulaimanyiah, migrated to the US, and remain in the US at the time of recording.

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 01 2002
Journal Name
Iraqi Journal Of Physics
A Hyperbolic Potential Field Model for Designing an Einzel Lens of Low Aberrations
...Show More Authors

An analytical model in the form of a hyperbolic function has been suggested for the axial potential distribution of an electrostatic einzel lens. With the aid of this hyperbolic model the relative optical parameters have been computed and investigated in detail as a function of the electrodes voltage ratio for various trajectories of an accelerated charged-particles beam. The electrodes voltage ratio covered a wide range where the lens may be operated at accelerating and decelerating modes. The results have shown that the proposed hyperbolic field has the advantages of producing low aberrations under various magnification conditions and operational modes. The electrodes profile and their three-dimensional diagram have been determined whi

... Show More
View Publication Preview PDF
Publication Date
Sun Jul 05 2026
Journal Name
Journal Of Baghdad College Of Dentistry
An Immunohistochemical Expressions of BAD, MDM2, and P21 in Oral Squamous Cell Carcinoma
...Show More Authors

Background: Oral squamous cell carcinoma (OSCC) is a common malignancy characterized by poor prognosis and low survival rate. The purpose of this study was to evaluate the Immunohistochemical expressions of BAD, MDM2, and P21as apoptotic markers in oral squamous cell carcinoma. Materials and methods: This study was performed on forty formalin-fixed paraffin-embedded blocks which histopathologically diagnosed as Oral Squamous Cell Carcinoma. All cases were collected from the Histopathological Laboratory from patients treated surgically at Maxillofacial surgery Department at Ramadi Teaching Hospital, Iraq. Results: The immunohistochemical staining of BAD showed positive expression in 39 (97.5%), MDM2 showed positive expression in 39(97.5%)

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Tue May 21 2019
Journal Name
The Journal Of Engineering
Performance of a tubular machine driven by an external‐combustion free‐piston engine
...Show More Authors

Crossref (2)
Clarivate Crossref