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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
Tue Jan 01 2008
Journal Name
Lecture Notes In Computer Science
IRPS – An Efficient Test Data Generation Strategy for Pairwise Testing
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Publication Date
Fri Apr 01 2022
Journal Name
Baghdad Science Journal
An Evolutionary Algorithm for Solving Academic Courses Timetable Scheduling Problem
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Scheduling Timetables for courses in the big departments in the universities is a very hard problem and is often be solved by many previous works although results are partially optimal. This work implements the principle of an evolutionary algorithm by using genetic theories to solve the timetabling problem to get a random and full optimal timetable with the ability to generate a multi-solution timetable for each stage in the collage. The major idea is to generate course timetables automatically while discovering the area of constraints to get an optimal and flexible schedule with no redundancy through the change of a viable course timetable. The main contribution in this work is indicated by increasing the flexibility of generating opti

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Publication Date
Fri Aug 05 2022
Journal Name
International Journal Of Language And Literary Studies
Literature and Ecology: Promoting an Eco-Consciousness through Children Literature
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The study scrutinises intermingled relations between children literature and some ecological issues. Such interwoven relationships would be highly recommended to encourage children to explore and identify themselves with nature from early ages to avoid facing an extreme experience later on.  The research limits its scope to two novels Suzanne Collins’ (1962) The Hunger Games trilogy (2003-2007) and William Golding’s (1911-1993) Lord of the Flies (1954), and both novels have no direct connections with Ecology and the Eco-consciousness, yet it offers an insightful description about Man’s experience with Nature. Moreover, it raises serious moral questions, raises awareness, heals wounds and suggests solutions for the problems th

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Publication Date
Thu Jan 01 2015
Journal Name
Journal Of Al-mansoor College
An Improvement to Face Detection Algorithm for Non-Frontal Faces
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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Manufacturing an Organic Solar Cell and Comparing with Different Dyes
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A solar cell was manufactured from local materials and was dyed using dyes extracted from different organic plants. The solar cell glass slides were coated with a nano-porous layer of Titanium Oxide and infused with two types of acids, Nitric acid and Acetic acid. The organic dyes were extracted from Pomegranate, Hibiscus, Blackberry and Blue Flowers. They were then tested and a comparison was made for the amount of voltage they generate when exposed to sunlight. Hibiscus sabdariffa extract had the best performance parameters; also Different plants give different levels of voltage.

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Antibacterial Inhibitor as an Expired Metoclopramide in 0.5M Phosphoric Acid
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Expired drug Metoclopramide was investigated as an antibacterial corrosion inhibitor for carbon steel in 0.5M H3PO4 solution using the electrochemical method at 30oC and 60oC. The results showed that this drug is an efficient inhibitor for carbon steel and the efficiency reached to 82.244 % for 175 ppm at 30oC and 76.146% for 225 ppm at 60oC. The adsorption of drug on carbon steel surface follows Langmuir adsorption isotherm with small values of adsorption-desorption constant. The polarization plots revealed that Metoclopramide acts as mixed-type inhibitor. Some parameters of inhibition process were calculated and discussed. The surface morphology of the carbon steel speci

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Publication Date
Mon Aug 01 2022
Journal Name
Inorganic Chemistry Communications
Assembling [email protected] nanocomposites with an enhanced photocatalytic activity
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Herein, an efficient inorganic/organic hybrid photocatalyst composed of zeolitic imidazolate framework (ZIF-67) decorated with Cd0.5Zn0.5S solid solution semiconductor was constructed. The properties of prepared ZIF- [email protected] nanocomposite and its components (ZIF-67 and Cd0.5Zn0.5S) were investigated using XRD, FESEM, EDX, TEM, DRS and BET methods. The photocatalytic activity of fabricated [email protected] nanocomposite were measured toward removal of methyl violet (MV) dye as a simulated organic contaminant. Under visible-light and specific conditions (photocatalyst dose 1 g/l, MV dye 10 mg/l, unmodified solution pH 6.7 and reaction time 60 min.), the acquired [email protected] photocatalyst showed advanced photocatalytic activity

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Publication Date
Sun Jul 05 2026
Journal Name
International Journal Of Engineering & Technology
An integrated multi layers approach for detecting unknown malware behaviours
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Malware represents one of the dangerous threats to computer security. Dynamic analysis has difficulties in detecting unknown malware. This paper developed an integrated multi – layer detection approach to provide more accuracy in detecting malware. User interface integrated with Virus Total was designed as a first layer which represented a warning system for malware infection, Malware data base within malware samples as a second layer, Cuckoo as a third layer, Bull guard as a fourth layer and IDA pro as a fifth layer. The results showed that the use of fifth layers was better than the use of a single detector without merging. For example, the efficiency of the proposed approach is 100% compared with 18% and 63% of Virus Total and Bel

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Publication Date
Mon Mar 01 2021
Journal Name
Iop Conference Series: Materials Science And Engineering
An efficient multistage CBIR based on Squared Krawtchouk-Tchebichef polynomials
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Abstract<p>Image databases are increasing exponentially because of rapid developments in social networking and digital technologies. To search these databases, an efficient search technique is required. CBIR is considered one of these techniques. This paper presents a multistage CBIR to address the computational cost issues while reasonably preserving accuracy. In the presented work, the first stage acts as a filter that passes images to the next stage based on SKTP, which is the first time used in the CBIR domain. While in the second stage, LBP and Canny edge detectors are employed for extracting texture and shape features from the query image and images in the newly constructed database. The p</p> ... Show More
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Publication Date
Tue Mar 30 2021
Journal Name
Baghdad Science Journal
Fixed Point Theorems in General Metric Space with an Application
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   This paper aims to prove an existence theorem for Voltera-type equation in a generalized G- metric space, called the -metric space, where the fixed-point theorem in - metric space is discussed and its application.  First, a new contraction of Hardy-Rogess type is presented and also then fixed point theorem is established for these contractions in the setup of -metric spaces. As application, an existence result for Voltera integral equation is obtained.  

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