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

For a nonempty subset X of a group G and a positive integer m , the product of X , denoted by Xm ,is the set Xm = That is , Xm is the subset of G formed by considering all possible ordered products of m elements form X. In the symmetric group Sn, the class Cn (n odd positive integer) split into two conjugacy classes in An denoted Cn+ and Cn- . C+ and C- were used for these two parts of Cn. This work we prove that for some odd n ,the class C of 5- cycle in Sn has the property that = An n 7 and C+ has the property that each element of C+ is conjugate to its inverse, the square of each element of it is the element of C-, these results were used to prove that C+ C- = An exceptio

The research aims to detect the problems of educational reality faced by university professors and identify statistically significant differences in the academic problems of university instructors. It has adopted an analytical descriptive research approach to achieve research objectives and identifies the study community with professors of public and private universities. A random sample of 250 instructors was selected for the purpose of applying the questionnaire to them, knowing the academic problems encountered in the course of their work at universities, and adopting appropriate statistical means to process and analyze the data. The research concluded with a set of results, including that all fields (infrastructure, admission of

A real method of predication brake pad wear ,could lead to substantiol economies of time and money. This paper describes how such a procedure has been used and gives the results to establish is reliability by comparing the predicted wear with that which actually occurs in an existing service. The experimental work was carried out on three different commercial samples ,tested under different operation conditions (speed,load,time...etc)using a test ring especially modified for this purpose. Abrasive wear is mainly studied , since it is the type of wear that takes place in such arrangements. Samples wear tested in presences of sand or mud between the mating surfaces under different operational conditions of speed, load and braking time .Mec

In 1939, the Japanese scientist Michio Takaoka first mentioned resveratrol from Veratrum grandiflorum O. Loes. Majority of plants, such as grapes, berries, and peanuts, are significant sources of resveratrol, a well-known polyphenolic. resveratrol (RV) is noted for its links to several health care benefits, including glucose metabolism, anti-aging, cardioprotective, neuroprotective, antitumor, antidiabetic, and antioxidant effects. Importantly, there have been reports of promising therapeutic qualities in atherosclerosis, dementia, and various malignancies. These properties are controlled through a number of cooperative techniques, which control inflammation besides the effects of oxidative stress and cell death. However, circulating resver

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

The sole aim of the tribe of the Messenger of Allah (PBUH) and his basilica was to revoke the Umayyad heresy and to refute the suspicions through which they climbed to the top of the pyramid of power and legitimized the leadership of Muslims (heresy of hereditary rule) with the sword and blood. Therefore, Imam Hussein (peace be upon him) began his Ashura process with his short divine message in its words and great in its vocabulary and content and even the future of Mohammedan Islam over the times and spaces - what we will see in the folds of research, God willing.

The Indoor Environmental Quality (IEQ) describes an indoor space condition that the wellbeing and comfortability are provided for the users. Many researchers have highlighted the importance of adopting IEQ criteria, although they are not yet well defined in the Kurdistan region. However, environmental quality is not necessary for the contemporary buildings of the Kurdistan Region, and there is no measurement tool in the Region. This research aims to develop an IEQ assessment tool for the Kurdistan region using Mixed method methodology, both qualitative and quantitative. Therefore, a Delphi Technique was used as a method initially developed as systematic, interactive forecasting on a panel of experts. Thirty-five Delphi C