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

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

There are different types of corruptions such as administrative, political, economic and financial corruption. The corruption forms also varied such as bribery, nepotism and extortion. All types and forms of corruption play significant role in the all economic variables generally and on investments in particular, and the corruption used to be an intermediate means in reducing the rate of economic growth.  The corruption contributes in reducing the domestic investments via pay bribery by investors to officials’ persons for supplemental contracts and tenders which finally leads to reduction in the investment efficiency. The corruption also contributes in rise of operational costs for the investment projects.  In additio

Background: Because of many factors play a role in the developing of late lower arch crowding, therefore the objective of the current study is to do vertical analysis for subjects with late lower dental arch crowding. The conducted study is the first attempt to do vertical analysis for Iraqi subjects with late lower arch crowding to see if there is a vertical discrepancy in such patients. Subjects and methods: Eighty subjects were selected according to certain inclusion criteria from patients attending the Orthodontic Department in the College of Dentistry, Baghdad University, patients ranged between 18-25 years old. The 80 patients were divided into two groups (crowding and normal), 40 patients each (20 males and 20 females). A study cast

In this study, different oil fields in Mesopotamian basin, southern Iraq (Siba, Zubair, Nahr - Umr, Majnoon, Halfaya, Kumait, and Amara) were selected for studying burial history. PetroMod software 1D was used for basin constructing and to evaluate burial history of the basin. Results showed that in the upper Jurassic to the Recent, Mesopotamian Basin exhibited a complex subsidence history over a period of about 152 Ma.There are different periods of subsidence: high, moderate, and slow. High subsidence occurred at upper Jurassic- mid Cretaceous and at Miocene due to Tectonic subsidence. Slow subsidence occurred at upper Cretaceous and moderate subsidence at Paleogene. In the upper Jurassic, rapid subsidence is driven under the effect of

The aim of this paper is to construct the analysis mathematical model for stream cipher cryptosystems in order to be cryptanalysis using the cryptanalysis tools based on plaintext attack (or part from it) or ciphertext only attack, choosing Brüer generator as study case of nonlinear stream cipher system.
The constructing process includes constructing the linear (or non-linear) equations system of the attacked nonlinear generator. The attacking of stream cipher cryptosystem means solving the equations system and that means finding the initial key values for each combined LFSR.