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

This paper introduces a relationship between the independence of polynomials associated with the links of the network, and the Jacobian determinant of these polynomials. Also, it presents a way to simplify a given communication network through an algorithm that splits the network into subnets and reintegrates them into a network that is a general representation or model of the studied network. This model is also represented through a combination of polynomial equations and uses Groebner bases to reach a new simplified network equivalent to the given network, which may make studying the ability to solve the problem of network coding less expensive and much easier.

the electron correlation effect for inter-shell can be described by evaluating the fermi hole and partial fermi hole for Li atom comparing with Be+ and B+2 ions

     Stable isotopic technique and hydrochemistry was used in studying the water resources interaction of near Haditha Reservoir area, western Iraq. Throughout the study area, 14 groundwater samples (Bashina, Zwachi springs and Wells), 8 surface water samples from the study area, and 7 spring samples were analyzed for 2H and 18O stable isotopes and hydrochemical analysis. In this study, the temperature, altitude and continental effects on the isotopic composition of rain water in Iraq were studied. The climate of the study area is classified as semi-arid to arid region. The results show a variation in the isotopic values of Haditha reservoir and Euphrates river. This variation is due to the effect of the low surface area and the

In this paper, there are two main objectives. The first objective is to study the relationship between the density property and some modules in detail, for instance; semisimple and divisible modules. The Addition complement has a good relationship with the density property of the modules as this importance is highlighted by any submodule N of M has an addition complement with Rad(M)=0. The second objective is to clarify the relationship between the density property and the essential submodules with some examples. As an example of this relationship, we studied the torsion-free module and its relationship with the essential submodules in module M.

This study aims to analyze spectra in real-time for λ Draconids, σ Hydrids, μ Virginid, and one sporadic meteor using spectroscopic chemical analysis and diagnose plasma parameters. Good-resolution spectroscopy and a CCD camera for meteor observation were used concurrently to examine the ablation spectra of these meteorites in situ. The Boltzmann and Lorentz methods were then used to determine the temperature and density of electrons, the length of Debye, and the frequency of plasma. Furthermore, spectra data can be analyzed and compared to data from other sources. Spectrum tests can be utilized to identify the chemical structure of meteorites' plasma.

Eugenol is found in essential oils of many plants. It belongs to a class of naturally occurring phenolic monoterpenoids, chemically it is an allyl chain-substituted guaiacol. A study was conducted on the compound of Eugenol, which included different studies. The first study was the determination of eugenol in body fluid, which includes serum, saliva and urine has been found the highest concentration was in urine then serum and saliva. The second study was the hematological study. Complete blood count was accomplished on the volunteers alredy administrated with eugenol contained mouthwash the analysis was accomplished before and after the mouth wash use. The result observed a slightly negative results and was not that significant, wh

In this work, electrodialysis (ED) has been demonstrated to be appropriate technique for reducing the electrical conductivity of real wastewater from fuel washing unit, which has been previously treated by other electrochemical technology (electrocoagulation and electrooxidation).  A five cell electrodialysis stack, with an active membrane area of 60 cm² per cell was employed. During a batch recirculation mode ED system, the effects of parameters such as electrical potential applied (6-18 V) and flow rate of streams (0.5-1.7 L/min.) on the performance of the total dissolved solids (TDS) separation and specific power consumption (SPC) were studied. The results indicate that the process of ED under potential (15 V) and flow