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 existence of the tax Coupled with the existence of the power of the political   Sociality and the evolution of its concept differes according to the concept of the role of the state and its evolution in the economical life and  it represents on of the main sources of funding one hand and an effective means that enables the state to intervene in various aspects of the economic life on the other hand. Tax also can be considered as a tool used to re-distribue the in class. Perhaps Iraq suffers from and in the marginalization to the role of taxes in funding and in turn the adoption of the Iraqi budget on oil revenues to finance the aspects of expenitvre which can pose a risk on the total Iraq

     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 effec

The present study dealt with taxonomic characters of species Zygophyllum fabago L. in Iraq . this study included the exo-morphological characters which indicated that the species was sub-shrub with solid stem and swallow nodes ,with compound bifoliate and stipulate leaves, the flower is complete and perfect with clawed petals . stamen colored with scaly appendage , fruit capsule with ribs . Anatomical study of vegetative parts indicate that the sclerenchymal tissue was very diffuse in stem such as fibers and sclerides ( stone cells ) , the leaves were bifacial . The geographical distiribution of the species plants was studied . The results supported with photographs

Background: Pulmonary hypertension (PH) is a hemodynamic and pathophysiological condition
defined as an increase in mean pulmonary arterial pressure (PAP) ≥25 mmHg at rest as assessed by
right heart catheterization (RHC). Although there is some underestimation and overestimation of PAP
between transthoracic Doppler echo (DE) and RHC, Doppler echo remains an indispensable screening
tool for the assessment of PH.
Objective: clinical evaluation of patients with primary pulmonary hypertension (PPH) and assess
vasoreactivity testing to identify patients who may benefit from long term therapy with calcium channel
blockers (CCBs).
Patients and methods: This prospective study was performed in the cardiac catheterization

Christianity has rituals and rituals to be carried out, and can not be abandoned, and they see that the sacred statutes ordered by Christ () his followers, including: (the mystery of baptism between Christian denominations, descriptive study) A Christian is to be baptized as the seal of faith, as evidenced by the Bible in the words of Jesus to His disciples.
Baptism takes place in the name of the Father, the Son, and the Holy Spirit. This makes them Christian through the practice of this obligatory man enters the Church, represented by the death, burial, and resurrection of Christ according to their belief. And every person who has received the sacrament of baptism remains a Christian until death, in the light of what they see.

In this study ,the Aspergillus fumigatus histopathological activity on the mice livers during aspergillosis became more obvious. The total number of 40 male Albino swiss mice were randomly divided into 8 groups (Five mice/group). The 1st group were immunosuppressed , while the 2nd group are not immunosuppressed , and control mice were instilled nasally with Phosphate buffer saline and Tween 20 ( five mice / control). The mice were sacrificed after 7th , 14th and 21st day post infection. It was found that immunosuppressive treatments increase substantially the susceptibility of animals to infection by invasive aspergillosis, with higher progression of disease and earlier expression of inflammatory cells comparing with the non immunosuppre

A study carried out to prepare Hg1-xCdxTe compound and to see the effect on increasing the percentage of x on the compound structure by using x-ray diffraction and atomic absorption for 0

   The main elements of traditional foci of visceral leishmaniasis in the endemic area were studied. The complex relationships between biotic and abiotic factor in the study foci. Also the presence of possible reservoirs of disease with density of sandflies were examined.