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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
Mon Sep 09 2024
Journal Name
مداد الاداب
Lexical Stylistic Analysis of Two ‎Extracts from Tale of Two Cities: ‎A Contrastive Study
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Since the time it emerged, stylistics, as a field of knowledge which ‎combines both linguistics and literature, acquired a special status in the ‎linguistic arena. Its significance in complementing the meaning ‎delivered by linguistic means has been proven and acknowledged ‎through numerous stylistic analytic attempts of different literary works ‎and in different languages. The question put forward in this paper is ‎whether or not the stylistic analysis can work as effectively on translated ‎texts as it does on the original ones without having the results reached ‎by the analysis distorting the meaning of the original text. An attempt to ‎investigate this question is made herein by conducting a lexical stylistic ‎analysi

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Publication Date
Thu Dec 31 2020
Journal Name
Pollution Research Journal
ANALYSIS OF THE HYDRAULIC CHARACTERISTICS OF AL MAHAWIL STREAM USING HECRAS: A FIELD STUDY
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A water resources management for earthen canal/stream is introduced through creating a combination procedure between a field study and the scientific analytical concepts that distinguish the hydraulic problems on this type of stream with using the facilities that are available in HECRAS software; aiming to point the solutions of these problems. Al Mahawil stream is an earthen canal which is subjected to periodic changes in cross sections due to scour, deposition, and incorrect periodic dredging processes due to growth of the Ceratophyllum plants and weeds on the bed and banks of the stream; which affect the characteristics of the flow. This research aims to present a strategy of water resources management through a field study that conducte

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Publication Date
Sun Jun 04 2017
Journal Name
Baghdad Science Journal
Analysis and Study of the Effect of Atmospheric Turbulence on Laser weapon in Iraq
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One of the most important challenges facing the development of laser weapons is represented by the attenuation of the laser beam as it passed through the layers of atmosphere.This paper presents a theoretical study to simulate the effect of turbulence attenuation and calculates the decrease of laser power in Iraq. The refractive index structure C_n^2 is very important parameter to measure the strength of the atmospheric turbulence, which is affected by microclimate conditions, propagation path, season and time in the day. The results of measurements and predictions are based on the Kolmogorov turbulence theory. It was demonstrated by simulations that the laser weapons in Iraq were severely affected due to the large change in temperatures,

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Parametric Study of Mixed Convective Radiative Heat Transfer in an Inclined Annulus
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The steady state laminar mixed convection and radiation through inclined rectangular duct with an interior circular tube is investigated numerically for a thermally and hydrodynamicaly fully developed flow. The two heat transfer mechanisms of convection and radiation are treated independently and simultaneously. The governing equations which used are continuity, momentum and energy equations. These equations are normalized and solved using the Vorticity-Stream function and the Body Fitted Coordinates (B.F.C) methods. The finite difference approach with the Line Successive Over-Relaxation (LSOR) method is used to obtain all the computational results. The (B.F.C) method is used to generate the grid of the problem. A computer program (Fortran

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Publication Date
Fri Mar 01 2019
Journal Name
Al-khwarizmi Engineering Journal
Parametric Study of Mixed Convective Radiative Heat Transfer in an Inclined Annulus
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The steady state laminar mixed convection and radiation through inclined rectangular duct with an interior circular tube is investigated numerically for a thermally and hydrodynamicaly fully developed flow. The two heat transfer mechanisms of convection and radiation are treated independently and simultaneously. The governing equations which used are continuity, momentum and energy equations. These equations are normalized and solved using the Vorticity-Stream function and the Body Fitted Coordinates (B.F.C) methods. The finite difference approach with the Line Successive Over-Relaxation (LSOR) method is used to obtain all the computational results. The (B.F.C) method is used to generate the grid of the problem. A computer program (Fortr

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Publication Date
Sat Jun 01 2019
Journal Name
Prensa Medica Argentina
The effect of niclosamide in acetic-acid induce colitis: An experimental study
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Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Baghdad College Of Dentistry
Push out bond strength of different obturation systems (An in vitro study)
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Background: The bond strength of the root canal sealers to dentin seems to be a very important property for maintaining the integrity and the seal of root canal filling. The aim of this study was to evaluate the shear bond strength of four different obturation systems using push-out test. Materials and methods: Forty straight palatal roots of the maxillary first molars teeth were used in this study, these roots were instrumented using crown down technique and ProTaper system, instrumentation were done with copious irrigation of 2.5% sodium hypochlorite and 17% buffered solution of EDTA was used as final irrigant followed by distilled water, roots were randomly divided into four groups according to the obturation system (ten teeth for each g

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Publication Date
Thu Jun 11 2026
Journal Name
Journal Of Baghdad College Of Dentistry
An in-vitro scan electron microscope comparative study of dentine-Biodentine interface
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Background: Restoration of the gingival margin of Class II cavities with composite resin continues to be problematic, especially where no enamel exists for bonding to the gingival margin. The aim of study is to evaluate the marginal leakage at enamel and cementum margin of class II MOD cavities using amalgam restoration and modern composite restorations Filtek™ P90, Filtek™ Z250 XT (Nano Hybrid Universal Restorative) and SDR bulk fill with different restoratives techniques. Materials and method: Eighty sound maxillary first premolar teeth were collected and divided into two main groups, enamel group and cementum group (40 teeth) for each group. The enamel group was prepared with standardized Class II MOD cavity with gingival margin (1 m

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Publication Date
Mon Dec 06 2021
Journal Name
Karbala International Journal Of Modern Science
Efficiency of +IDonBlender Photogrammetric Tool in Facial Prosthetics Rehabilitation – An Evaluation Study
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Publication Date
Mon Dec 06 2021
Journal Name
Karbala International Journal Of Modern Science
Efficiency of +IDonBlender Photogrammetric Tool in Facial Prosthetics Rehabilitation – An Evaluation Study
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