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

with intellectual and philosophical in modern administrative thought. The focus of the target on the identification of the strategic concept of human resource management practices in business organizations. It studied the scientific concept, in terms of how it has been the shift from  personnel management, and to human resources management, and then to HR management strategy. The research has included extensive serious discussions about the nature of the changes, and how to determine the nature and content of the strategic perspective of human resources management in the changing and volatile world of business. It was also the explanation and clarification theoretical philosophies that came in various previous studies, and i

Nanoferrite materials have been synthesized by sol-gel auto combustion method. The effect of doping different percentages of Y₂O₃ (0.34 µm) on the physical and mechanical properties of selected mixed ferrite [(Li_2.5Fe_0.5) 0.9(Co₄Fe₂O₄) _0.1] by adding 10% Cobalt ferrite was studied. Physical properties (i.e. .density, porosity and water absorption) were affected by the doping, where the density increased about 32% at 6 wt% Y₂O₃, while porosity has a drastically decreased about 80% at 6% Y₂O₃ and has a correlation effect on the mechanical properties(Splitting  tensile strength and Vicker

Japans expansionist policy begins (Phase I) after the Chinese- Japanese
war in 1895 until end of the Washington conference in 1922 marine. Therefore
sought to implement the expansion program from the effect that get it after
Chinese- Japan war 1894-1895, and the Russo- Japanese conditions of the
first world war to complete its expansion program through the provision of
twenty- one demands and imposed on china.
In (1916-1917) it was signed a secret agreement with Allied power, that
including the German concessions in the far East to Japan legally has already
received official recognition from the international community.
In sum, the Japan during its period of expansion that has becom the first
Asian power tha

ابن حزم ، أبو محمد بن احمد بن سعيد بن حزم ، ولد في قرطبة (384هـ - 944م) وتوفي ودفن فيها عام (456هـ - 1016م) علم من أعلام الفكر الأندلسي ومن أجّل وأشهر مفكريه أصالة وعبقرية ، ويعد أفضل من مثل الثقافة الأندلسية في الحضارة العربية الإسلامية ، مفكر كبير ، وصاحب ثقافة واسعة غطت مجالات المعرفة كلها ، له اهتمامات متعددة يدل عليها كثرة تصانيفه والحقول التي كتب فيها ، حيث بلغ مجموع تأليفه نحو أربعة مائة مجلد ⁽¹⁾ ، شملت فروع ا

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

Abstract

A new type of solar air heater was designed, fabricated, and tested in Baghdad, Iraq winter conditions. The heater consists of two main parts. The horizontal section was filled with the black colored iron chip while the vertical part has five pipes filled with Iraqi paraffin wax. A fan was fixed at the exit of the air. Two cases were studied: when the air moved by natural convection and when forced convection moved it. The studied air heater has proven its effectiveness as it heated the air passing through it to high temperatures. The results manifest that using little air movement makes the temperatures, stored energies, and efficiencies of the two studied cases converge

Contemporary life is racing against time in its temptations and variables, and it has become shaped and changed in an amazing way in its various aspects and fields. This was facilitated by intellectual and scientific communication between civilizations, and the rapid progression in successive inventions and discoveries in the fields of science and arts of knowledge. This contributed to a great economic and commercial renaissance. Then, these economic developments entered the world into a very strong competition, which forced producers to calculate all production costs, to reach the highest profits by reducing the price of the produced commodity on the one hand, and achieving quality in appearance (especially) on the other hand. Since the ma

The ultimate goal of any sale contract is to maximize the combined returns of the parties, knowing that these returns are not realized (in long-term contracts) except in the final stages of the contract. Therefore, this requires the parties to the contract to leave some elements open, including the price, because the adoption of a fixed price and inflexible will not be appropriate to meet their desires when contracting, especially with ignorance of matters beyond their will and may affect the market conditions, and the possibility of modifying the fixed price through The elimination is very limited, especially when the parties to the contract are equally in terms of economic strength. Hence, in order to respond to market uncertainties, the

The Iranian-Sudanese relations during the era of the transitional government (1985-1986), and the era of the third democratic government, has seen a marked improvement, particularly since the transitional government, which was formed in Sudan following a popular uprising that toppled former President Jaafar Nimeiri followed based on balancing policy in international relations, which is the same policy adopted by the government of Sadiq al-Mahdi that, especially that Mr. Sadiq al-Mahdi had enjoyed close ties with the government in Tehran before he took office, and on the basis of the policy of diplomatic representation between the two countries returned since the time of the transitional government after relations were severed due to the