The research objective are analyze financial leverage advantage through analyze and discuss financial leverage cost, and achieve tax advantage. study include two firms ,oil firm and industrial companies 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 leverage achieve present value of the costs is Negative . The study concluded that the most important conclusions of the tax advantage of leverage is higher costs as well as achieving a low tax shield ,This study found out the results that interest payments related to pre-tax all of the loan amount and the percentage of the interest rate on b

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

In this paper the behavior of the quality of the gradient that implemented on an image as a function of noise error is presented. The cross correlation coefficient (ccc) between the derivative of the original image before and after introducing noise error shows dramatic decline compared with the corresponding images before taking derivatives. Mathematical equations have been constructed to control the relation between (ccc) and the noise parameter.

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

A real method of predication brake pad wear ,could lead to substantiol economies of time and money. This paper describes how such a procedure has been used and gives the results to establish is reliability by comparing the predicted wear with that which actually occurs in an existing service. The experimental work was carried out on three different commercial samples ,tested under different operation conditions (speed,load,time...etc)using a test ring especially modified for this purpose. Abrasive wear is mainly studied , since it is the type of wear that takes place in such arrangements. Samples wear tested in presences of sand or mud between the mating surfaces under different operational conditions of speed, load and braking time .Mec

The aim of the research is to identify the methods of achieving mental health from an Islamic perspective by using an analytical approach. The methods that were explained: strengthen the spiritual side to control the motives and emotion s overcome the whims of the soul, fear of God and treat mental illness from an Islamic point of view by recognizing self, assurance, foresight, learning and acquiring new trends. Conclusion: we can achieve mental health by optimism, not despair, the compatibility of the Muslim with himself and with others, Consistency, emotional balance, and patience in difficult situations. Islam has attributes that make an individual feels    psychological security. Thus, all these elements achiev

The aim of this article is to study the dynamical behavior of an eco-epidemiological model. A prey-predator model comprising infectious disease in prey species and stage structure in predator species is suggested and studied. Presumed that the prey species growing logistically in the absence of predator and the ferocity process happened by Lotka-Volterra functional response. The existence, uniqueness, and boundedness of the solution of the model are investigated. The stability constraints of all equilibrium points are determined. The constraints of persistence of the model are established. The local bifurcation near every equilibrium point is analyzed. The global dynamics of the model are investigated numerically and confronted with the obt

Background: Temporomandibular joint (TMJ) is a compound articulation formed from the articular surfaces of the temporal bone and the mandibular condyle.CBCT imaging of TMJ is that it allows accurate measurements of the volume and surface of the condyle. The aim of the study is to assess the sagittal position of mandibular condyle in patients with temporomandibulardysfunction using Cone Beam Computed Tomography in centric occlusion. Materials and Methods: CBCT images for all patients were obtained in an upright position using New Tom Giano CBCT with different field of view (11 x 8), (11 x 5), and (8 x 8) and exposure factors was changed accordingly using NNT version 5.1 software for sagittal reconstruction, anterior, superior and posterior