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

    This experiment was conducted in field of Agricultured Department Baquba/Diyala province in spring season 2011 to study the water stress by using foliar application concentrations of each Proline acid and Abscisic acid on proline content , ABA  content , chlorophyll content, protein conten and water content in leaves of Maize( cultivar, Buhooth 106).  The layout of the experiments was Split-  split plot design as RCBD with three replicates. The three concentrations   of spraying Proline acid levels ( 0 , 150 , 200 mg Proline .l-1 ) Three Abscisic acid levels ( 0 , 15 , 20 mgABA.l-1. ) and three periods of irrigation after(25, 50, 75%) of available water . Folair fertilizer were applied at three

This study discusses the Critical Discourse Analysis of 2012 American Presidential Election Debate’. The researcher adopts a model proposed by Van Dijk’s (2006 d). Six ideological categories have been selected within the overall strategies of the ideological square are used. The categories are of three levels of discourse structure : (the meaning, the argumentation, and the rhetoric) .They have shown effective criteria for detecting the most disguised systems of racism and manipulation.

            Based on the analysis, it can be concluded that the elite discourses of candidates contribute to the reproduction of domination, Orientalism, and Islamophobia. This can be appl

The economy of a city has an important role not only in its establishment but also in its development. This is quite clear in the city of Baghdad throughout its history since its building in 762 A.D. In addition, most of its problems that the city is suffering from are basically related to not giving enough importance to the economic factors in the master planning of Baghdad since 1950’s. This may explain the failiars of master plans in dealing with the actual population growth and the city's inability to absorb such increases and interrelated and diverse activities which are negatively reflected on the economic variables particularly the effect on the land values, and the strong competitions amongst the land uses without previ

The researchers wanted to make a new azo imidazole as a follow-up to their previous work. The ligand 4-[(2-Amino-4-phenylazo)-methyl]-cyclohexane carboxylic acid as a derivative of trans-4-(aminomethyl) cyclohexane carboxylic acid diazonium salt, and synthesis a series of its chelate complexes with metalions, characterized these compounds using a variety technique, including elemental analysis, FTIR, LC-Mass, ¹H-NMRand UV-Vis spectral process as well TGA, conductivity and magnetic quantifications. Analytical data showed that the Co (II) complex out to 1:1 metal-ligand ratio with square planner and tetrahedral geometry, respectively while 1:2 metal-ligand ratio in the Cu(II), Cr(III), Mn(II), Zn(II), Ru(III)and Rh(III)complexes

In this paper, the effect size measures was discussed, which are useful in many estimation processes for direct effect and its relation with indirect and total effects. In addition, an algorithm to calculate the suggested measure of effect size was suggested that represent the ratio of direct effect to the effect of the estimated parameter using the Regression equation of the dependent variable on the mediator variable without using the independent variable in the model. Where this an algorithm clear the possibility to use this regression equation in Mediation Analysis, where usually used the Mediator and independent variable together when the dependent variable regresses on them. Also this an algorithm to show how effect of the

     This study aims at discussing how gender differences might affect communication among people. For this purpose, several TV interviews are selected and examined on the discourse level. Developing a model of analysis ,is found that certain linguistics have been used by male speakers ,whereas  different aspects have been utilized my female speakers like deictic expressions and lexical items of emotion and delicacy .

Background: Visfatin is a novel adipokine that mainly secreted by visceral adipose tissue, had an important role in inflammation and immune system. Creatine Kinase (CK) which is an enzyme that is involved in energy metabolism, found in large amounts in myocardium, brain and skeletal tissues. This study is carried out To evaluate the periodontal health status of the study groups (chronic periodontitis and chronic periodontitis with coronary atherosclerosis) and control groups, to measure the salivary levels of visfatin and Creatine Kinase in these groups and compare between them, and to determine the correlations between salivary visfatin and Creatine Kinase levels with the periodontal parameters in the three groups. Materials and Methods: e