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

Survivin, a member of inhibitor of apoptosis family is increasingly used as a target for cancer therapy design because it has a key role in cell growth and inhibition of cell apoptosis. Also it can be used as a biomarker for targeting cancer because it is found in almost all cancer but not normal cells. Our strategy was to design (computationally) a molecule to be used as survivin inhibitor. This molecule was named lead10 and was used furthermore to find (virtually) existing drugs with a good survivin inhibition activity.

Experiments were carried out to investigate natural convection heat transfer in an inclined uniformly heated circular cylinder . The effects of surface heat flux and angle of inclination on the temperature and local Nusselt number variations along the cylinder surface are discussed . The investigation covers heat flux range from 92 W/m² to 487 W/m², and angles of inclination 0° ( horizontal) , 30° , 60° and 90° (vertical) . Results show an increase in the natural convection as heat flux increases and as angle of inclination moves from vertical to horizontal position. An empirical equation of average Nusselt number as a function of Rayliegh number was deduced for each angle of inclination .

Objective. Glass-ionomer and resin-modified glass-ionomer cements are versatile materials with the ability to form a direct bond with tooth tissues. The aim of this study was to formulate a novel class of dental bio-interactive restorative material (pRMGIC) based on resin-modified glass-ionomer cements via the inclusion of an organophosphorus monomer, ethylene glycol methacrylate phosphate, with a potential to improve the mechanical properties and also function as a reparative restorative material. Methods. pRMGIC was formulated with modification of the resin phase by forming mixes of ethylene glycol methacrylate phosphate (EGMP; 0–40%wt) and 2-hydroxyethyl methacrylate monomer into the liquid phase of a RMGIC (Fuji II LC, GC Corp.).

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The Diffie-Hellman is a key exchange protocol to provide a way to transfer shared secret keys between two parties, although those parties might never have communicated together. This paper suggested a new way to transfer keys through public or non-secure channels depending on the sent video files over the channel and then extract keys. The proposed method of key generation depends on the video file content by using the entropy value of the video frames. The proposed system solves the weaknesses in the Diffie-Hellman key exchange algorithm, which is MIMA (Man-in-the-Middle attack) and DLA( Discrete logarithm attack). When the method used high definition videos with a vast amount of data, the keys generated with a large number up to 5

Objective(s): This study was conducted to deal with the importance and effect of various variables which might
have influence in hydrocephaly occurrence.
Methodology: A retrospective design was performed and continued for 4 months. It included 89 nonrandomized
consecutive samples collected from the Early Detection of Childhood Disabilities Center (E.D.C.D.C.)
Duhok. The population involved was the entire cases of both sexes that attended the centre during the period from
1
st.Jan, 1998 to 30th. Dec. 2008 with final diagnosis of hydrocephaly. Patients’ records from the centre were used to
collect data.
Results: Hydrocephaly has been recognized as a public health problem in Duhok province, Iraqi Kurdistan region,<

A lotic ecosystem is considered a source of carbon dioxide (CO2) in the atmosphere where it becomes supersaturated with CO2, which contributes to the global carbon cycle. To enhance our comprehension of the roles of CO2 in rivers, an outdoor experiment was designed with controlled carbon source inputs to investigate the roles of the dissolved organic carbon (DOC) and dissolved inorganic carbon (DIC) in the phytoplankton community. Plastic enclosures were installed in the Tigris River within Baghdad for that goal. Samples were collected on the first day, as well as on the 5th and the 12th days from 14 enclosures. The enclosures were treated by artificial glucose (C6H12O6) (10, 20, 30mg/ l) as DOC sources, while sodium bicarbonate (NaHCO3) (1

In this paper, a method for hiding cipher text in an image file is introduced . The
proposed method is to hide the cipher text message in the frequency domain of the image.
This method contained two phases: the first is embedding phase and the second is extraction
phase. In the embedding phase the image is transformed from time domain to frequency
domain using discrete wavelet decomposition technique (Haar). The text message encrypted
using RSA algorithm; then Least Significant Bit (LSB) algorithm used to hide secret message
in high frequency. The proposed method is tested in different images and showed success in
hiding information according to the Peak Signal to Noise Ratio (PSNR) measure of the the
original ima

            Felodipine is a calcium-channel blocker with low aqueous solubility and bioavailability. Lipid dosage forms are attractive delivery systems for such hydrophobic drug molecules. Nanoemulsion (NE) is one of the popular methods that has been used to solve the dispersibility problems of many drugs. Felodipine was formulated as a NE utilizing oleic acid as an oil phase, tween 80 and tween 60 as surfactants and ethanol as a co-surfactant. Eight formulas were prepared, and different tests were performed to ensure the stability of the NEs, such as particle size, polydispersity index, zeta potential, dilution test, drug content, viscosity and in-vitro drug release. Result