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

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.

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

Data hiding is the process of encoding extra information in an image by making small modification to its pixels. To be practical, the hidden data must be perceptually invisible yet robust to common signal processing operations. This paper introduces a scheme for hiding a signature image that could be as much as 25% of the host image data and hence could be used both in digital watermarking as well as image/data hiding. The proposed algorithm uses orthogonal discrete wavelet transforms with two zero moments and with improved time localization called discrete slantlet transform for both host and signature image. A scaling factor ? in frequency domain control the quality of the watermarked images. Experimental results of signature image

Find cares studying the aesthetics of environmental art, one of the topics that is one of the problems of the aesthetic side in the arts of postmodernism, so this research came as an attempt to get to know the aesthetic concepts of environmental art that can be learned from functional testing in the formation of the post-modern control. The research involved four chapters: The first chapter discusses the general framework of the research methodology, as it was displayed in itThe research problem and its importance and define its objective to identify the aesthetics of environmental art at the level of the body, meaning, the receiver .ozlk in Iraq and America as the spatial limits of the time limits are period stretching from 1970 to 2006

The extracting of personal sprite from the whole image faced many problems in separating the sprite edge from the unneeded parts, some image software try to automate this process, but usually they couldn't find the edge or have false result. In this paper, the authors have made an enhancement on the use of Canny edge detection to locate the sprite from the whole image by adding some enhancement steps by using MATLAB. Moreover, remove all the non-relevant information from the image by selecting only the sprite and place it in a transparent background. The results of comparing the Canny edge detection with the proposed method shows improvement in the edge detection.

We presented here a 65years old lady with an unusual presentation of a large epigastric hernia of twenty years duration .The swelling was occupying all the right hypochondrial region .The diagnosis was made on r^E^a-operative identification of the defect in the linea alba which wassutured after removal of the hernial sac and its contents .The postoperative course was uneventful and the patient remained with no complications or recurrence for more than two years follow up.

Introduction:

        Many business owners suffer major financial problems during periods of financial stagnation, the decline of markets and businesses, or under the impact of financial shocks for certain reasons that result in large debts and the consequent financial and legal obligations. This is the beginning of a long and endless path of suffering and the search for a safe exit. It is even worse for financial institutions to facilitate financial solutions that rely on lending as a solution to their financial problem. Debt and its consequences increase, and the problem deepens and becomes complicated until things become entangled and the escape or declaration of bank