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

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.

Praise be to God, Lord of the worlds, and prayers and peace be upon our master Muhammad and his family and companions until the Day of Judgment.
      The words of God Almighty are for the sake of the greatest and greatest speech, and the scholars, may God have mercy on them, raced.
To dive into knowing the word of God and what he intended, so they wrote in it the literature and collected works in it, and explained it to those after them.
      And when the noble companions, were extremely eloquent and eloquent, because the Holy Qur’an was revealed in the language of the Quraysh, and all the Arabs knew their language, they understood the Holy Qur’an and applied it p

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

The aim of this study to investigate the sexual harassment, prevention strategies, and the appropriate ways that tackle this phenomena. The current research consisted of four chapter; the first chapter gave a general introduction about the targeted topic followed by the problem of statement, the significance of study, study’s aims, and end with the limitations of study. The second section of chapter one referred to the common concepts of study. Third section addressed the previous studies that related to the current one. Chapter two concerned with the sexual violence against minors. It has four section; first section addressed number of concepts which related to sexual violence. The second section focused on the implications of sexual

This research aims to test the relationship between "relational leadership as an independent variable and organizational energy as a dependent variable. The current research variables are among the recent and important variables for the development of organizations, and for the purpose of explaining the relationship and influence between the variables, a set of goals has been formulated, including providing the interested and scientific and theoretical information explaining the nature of the variables The research, and the extent to which its causes are reflected in the research sample to increase the interest of the research organization’s organization and make it more appropriate to the required performance in light of a cha

The physicochemical behaviour of dodecyltrimethylammonium bromide (DTAB) in water and ethanol-water mixture in the presence and absence of ZnSO₄ were studied by measuring the conductivity at 298.15 K. The pre-micellar (S₁) and post-micellar slopes (S₂) were obtained and calculated the degree of dissociation (α) and the critical micelle concentration (cmc). With an increase in ethanol content, the cmc and α of DTAB increased whereas, in the presence of ZnSO₄, the cmc and α decreased. By using cmc and α, thermodynamic properties as the standard free energy of micellization ( ) were evaluated. With an increase in ethanol content, the negative values of  are decreased indicating less spont

The educational service one of activities which have great effect in the city life and it's community which considered as an affective instrument for the social and civilized construction and its role in the development of culture and determining the general features of the society. Therefore planning for educational service is considered as a necessary for economical, social and cultural conditions in the Arab community lives in general and the Iraqi community in special. The educational service buildings and distribution forms an insurmountable obstacle in the urban areas. So the balance distribution in Baghdad presents an indication to ensure the equality of educational opportunities besides the correlation of these institutes with th

A field study was conducted on a sample of the public in Baghdad to study the audience's exposure to the television promotion of pharmaceutical products and their trends in order to determine the rate of exposure of the public to the television promotion of pharmaceutical products according to the theory of uses and rumors and to determine the public's attitudes towards television promotion of pharmaceutical products. A survey of (25) a questions was distributed to a sample of the audience of 150 people. The statistical program SPSS was used to unload the data and for the calculation of frequencies and percentages and correlation coefficients. The research reached several results, Most importantly, the television promotion is well receiv