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

The study aims to introduce the Islamic sites available on the Internet and determine the criteria that contribute to evaluating these sites to indicate their value, topics, and services, while evaluating a simple random sample of the general Islamic sites, which number (35) sites. The results were presented in (8) tables. The study concluded To a set of conclusions, including: (465) “Islamic” websites were seized during the research period, and they are constantly increasing. They were classified according to the name of the website (domain name) com, org, net, edu, and also according to topics such as general Islamic websites and websites of holy places. Mosques, sites of sheikhs, etc. Among the best general Islamic websites are: Isla

Background: The present study aimed to assess the distribution, prevalence, severity of malocclusion in Baghdad governorate in relation to gender and residency Materials and Methods: A multi-stage stratified sampling technique was used in this investigation to make the sample a representative of target population. The sample consisted of 2700 (1349 males and 1351 females) intermediate school students aged 13 years representing 3% of the total target population. A questionnaire was used to determine the perception of occlusion and orthodontic treatment demand of the students and the assessment procedures for occlusal features by direct intraoral measurement using veriner and an instrument to measure the rotated and displaced teeth. Results a

Research Summary

In The Name of Allah Most Gracious Most Merciful

The word injustice and its derivatives were repeated in the Holy Qur’an in several places, approximately (154) times. This is due to the severity of its danger, and that the most dangerous thing that our Islamic nation suffers from in our time is; It is injustice in all its forms and types, so we should all have an honest review of the sincere change in the right direction, and uncover cases of injustice and explain their causes and causes, and work to treat them and rid the wrongdoers of their injustice, and help them to correct their condition. To reveal their grievances and explain their causes and causes, and work to remedy them, and support them and mi

A tunable band pass filter based on fiber Bragg grating sensor using an in-fiber Mach-Zender interferometer with dual micro-cavities is presented. The micro-cavity was formed by splicing together a conventional single-mode fiber and a solid core photonic crystal fiber (SCPCF) with simple arc discharge technique. Different parameters such as arc power, length of the SCPCF and the overlap gap between samples were considered to control the fabrication process. The ellipsoidal air-cavity between the two fibers forms Fabry-Perot cavity. The diffraction loss was very low due to short cavity length. Ellipsoidal shape micro-cavities were experimentally achieved parallel to the propagation axis having dimensions of (24.92 – 62.32) μm of width

Abstract:

Aim: The goal of this research was to study the influence of Er,Cr:YSGG laser at short pulse duration (60 µsec) on the number of streptococcus mutans bacteria in vitro.

Material and Methods:  twenty-eight extracted third molars free of caries, cracks, and other irregularities were used. For the testing of the materials, both the agar well technique and a tooth cavity model were employed. The agar wells of plates that had been inoculated with Streptococcus mutans previously were stuffed with the test materials, in order to conduct the tests. The zones of inhibition were assessed using millimeter measurements, after an incubation period of 48 hours .In order to a

In this research prepared two composite materials , the first prepared from unsaturated polyester resin (UP) , which is a matrix , and aluminum oxide (Al2O3) , and the second prepared from unsaturated polyester resin and aluminum oxide and copper oxide (CuO) , the two composites materials (Alone and Hybrid) of percentage weight (5,10,15)% . All samples were prepared by hand layup process, and study the electrical and thermal conductivity. The results showed decrease electrical conductivity from (10 - 2.39) ×10-15 for (Up+ Al2O3) and from (10 - 2.06)×10-15 for (Up+ Al2O3+ CuO) .But increase thermal conductivity from( 0.17 - 0.505) for (Up+ Al2O3) and from (0.17 - 0.489) for (Up+ Al2O3+ CuO).

In this study , Iraqi Bentonite clay was used as a filler for polyvinyl chloride polymer. Bentonite clay was prepared as a powder for some certain particle size ,followed by calcinations process at (300,700,900) OC ,then milled and sieved. The selected sizes were D ~75 µm and D ~150. After that polyvinyl Al-Cohool solution prepared and used as a coated layer covered the Bentonite powder before applied as a filler ,followed by drying , milling and sieving for limited recommend sizes. polyvinyl chloride solutions were prepared and adding of modified Bentonite power at certain quantities were followed .Sheet of these variables on the mechanical and thermal properties of the prepared reinforced particular polyvinyl chloride composite