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 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

Background: Various fluids in the oral environment can affect the surface roughness of resin composites. This in vitro study was conducted to determine the influence of the mouth rinses on surface roughness of two methacrylate-based resin (nanofilled and packable composite) and siloraine-based resin composites.

Materials and methods: Disc-shaped specimens (12 mm in diameter and 2mm in height) were prepared from three types of composi

Functional strength is one of the most important elements of physical preparation and an important physical characteristic in our daily life in general and sports training in particular, as it is the most influential characteristic in all sporting events, which the athlete must possess in order to reach the highest levels and achieve the best results.  The research aimed to prepare functional strength training exercises According to the gradual increase in load in the development of some physical abilities and achievement for men's 100 meter competition runners , And to identify the effect of functional strength training according to the gradual increase in load in developing some physical abilities and achievement for men’s 100-

   This paper proposed to build an authentication system between business partners on e-commerce application to prevent the frauds operations based on visual cryptography shares encapsulated by chen’s hyperchaotic key sequence. The proposed system consist of three phases, the first phase based on the color visual cryptography without complex computations, the second phase included generate sequence of DNA rules numbers and finally encapsulation phase is implemented based on use the unique initial value that generate in second phase as initial condition with Piecewise Linear Chaotic Maps to generate sequences of DNA rules numbers. The experimental results demonstrate the proposed able to overcome on cheating a

The fact that the signature is widely used as a means of personal verification
emphasizes the need for an automatic verification system. Verification can be
performed either Offline or Online based on the application. Offline systems work on
the scanned image of a signature. In this paper an Offline Verification of handwritten
signatures which use set of simple shape based geometric features. The features used
are Mean, Occupancy Ratio, Normalized Area, Center of Gravity, Pixel density,
Standard Deviation and the Density Ratio. Before extracting the features,
preprocessing of a scanned image is necessary to isolate the signature part and to
remove any spurious noise present. Features Extracted for whole signature

 Automatic recognition of individuals is very important in modern eras. Biometric techniques have emerged as an answer to the matter of automatic individual recognition. This paper tends to give a technique to detect pupil which is a mixture of easy morphological operations and Hough Transform (HT) is presented in this paper. The circular area of the eye and pupil is divided by the morphological filter as well as the Hough Transform (HT) where the local Iris area has been converted into a rectangular block for the purpose of calculating inconsistencies in the image. This method is implemented and tested on the Chinese Academy of Sciences (CASIA V4) iris image database 249 person and the IIT Delhi (IITD) iris

     Image content verification is to confirm the validity of the images, i.e. . To test if the image has experienced any alteration since it was made. Computerized watermarking has turned into a promising procedure for image content verification in light of its exceptional execution and capacity of altering identification.

     In this study, a new scheme for image verification reliant on two dimensional chaotic maps and Discrete Wavelet Transform (DWT) is introduced. Arnold transforms is first applied to Host image (H) for scrambling as a pretreatment stage, then the scrambled host image is partitioned into sub-blocks of size 2×2 in which a 2D DWT is utilized on  ea

To achieve safe security to transfer data from the sender to receiver, cryptography is one way that is used for such purposes. However, to increase the level of data security, DNA as a new term was introduced to cryptography. The DNA can be easily used to store and transfer the data, and it becomes an effective procedure for such aims and used to implement the computation. A new cryptography system is proposed, consisting of two phases: the encryption phase and the decryption phase. The encryption phase includes six steps, starting by converting plaintext to their equivalent ASCII values and converting them to binary values. After that, the binary values are converted to DNA characters and then converted to their equivalent complementary DN