مشكلة البحث :-

     ظلت رغبة الانسان في المعرفة وفهم الكون الذي يعيش فيه ، ملازمة له منذ المراحل الاولى لتطور البشرية ، فالانسان بما يتمتع به من امكانات وقدرات وطاقات كامنة استطاع عن طريق تفاعله واحتكاكه الدائم والمستمر والخلاق مع البيئة المحيطة به ان يلاحظ ، ويتخيل ويتذكر ويفكر ويخطط ويبتكر ، مستفيداً من اخطائه في التعرف عليها ، وفي زيادة قدرته على التحكم فيها وتحسينها وتطويره

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 f

       Political speeches are represented in different shapes as political forum, events or as inaugural speech. This research critically analyzes the inaugural Speech of the President Donald Trump which was delivered on 20^th ,January, 2017 from the site<www.cnn.com> retrieved on 10^th ,May,2017. The objectives of the study are: First: classifying and discussing well known micro structures (linguistic feature) of the speech, and second: classifying the macro structures i.e. the delivered political inaugural speech  in which he includes social structures. To reach to the objectives of the study, the researcher will adopt Norman Fairclough’s three dimensional Analytical Model(

Abstract

Robotics manipulators with structural flexibility provide an attractive alternative to rigid robotics manipulators for many of the new and evolving applications in robotics. In certain applications their use is unavoidable. The increased complexity in modeling and control of such manipulators is offset by desirable performance enhancements in some respects. In this paperthe single- link flexible robotics manipulator was designed and implemented from Perspex and designed with 0.5 m length , 0.02 m width and with 0.004 m thickness with mass located at the tip. There are four subsystems; motion, control, accelerometer and gyro and a host computer subsystem. The work principle of single-link robotics manipul

Abstract:

           The great importance that distinguish these factorial experiments made ​​them subject a desirable for use and application in many fields, particularly in the field of agriculture, which is considered the broad area for experimental designs applications.

            And the second case for the factorial  experiment, which faces researchers have great difficulty in dealing with the case unbalance we mean that frequencies treatments factorial  are not equal meaning (that is allocated a number unequal of blocks or units experimental per tre

The research objective are analyze financial leverage advantage through analyze and discuss financial leverage cost, and achieve tax advantage. study include two firms ,oil firm and industrial companies 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 leverage achieve present value of the costs is Negative . The study concluded that the most important conclusions of the tax advantage of leverage is higher costs as well as achieving a low tax shield ,This study found out the results that interest payments related to pre-tax all of the loan amount and the percentage of the interest rate on b

Zernike Moments has been popularly used in many shape-based image retrieval studies due to its powerful shape representation. However its strength and weaknesses have not been clearly highlighted in the previous studies. Thus, its powerful shape representation could not be fully utilized. In this paper, a method to fully capture the shape representation properties of Zernike Moments is implemented and tested on a single object for binary and grey level images. The proposed method works by determining the boundary of the shape object and then resizing the object shape to the boundary of the image. Three case studies were made. Case 1 is the Zernike Moments implementation on the original shape object image. In Case 2, the centroid of the s

ספר תהילים הוא ספר מספרי המקרא, בתנ"ך היהודי הספר כלול בחלק הכתובים, ובביבליה הנוצרית מכונה הספר Ψαλμός בת