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

Objective(s): This study was conducted to deal with the importance and effect of various variables which might
have influence in hydrocephaly occurrence.
Methodology: A retrospective design was performed and continued for 4 months. It included 89 nonrandomized
consecutive samples collected from the Early Detection of Childhood Disabilities Center (E.D.C.D.C.)
Duhok. The population involved was the entire cases of both sexes that attended the centre during the period from
1
st.Jan, 1998 to 30th. Dec. 2008 with final diagnosis of hydrocephaly. Patients’ records from the centre were used to
collect data.
Results: Hydrocephaly has been recognized as a public health problem in Duhok province, Iraqi Kurdistan region,<

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

            Felodipine is a calcium-channel blocker with low aqueous solubility and bioavailability. Lipid dosage forms are attractive delivery systems for such hydrophobic drug molecules. Nanoemulsion (NE) is one of the popular methods that has been used to solve the dispersibility problems of many drugs. Felodipine was formulated as a NE utilizing oleic acid as an oil phase, tween 80 and tween 60 as surfactants and ethanol as a co-surfactant. Eight formulas were prepared, and different tests were performed to ensure the stability of the NEs, such as particle size, polydispersity index, zeta potential, dilution test, drug content, viscosity and in-vitro drug release. Result

Azithromycin is the drug of choice in the treatment of several bacterial infections, most often those causing middle ear infection, bronchitis, pneumonia, typhoid and sinusitis. It’s also effective against certain urinary tract infections and venereal diseases. This study was carried out to prepare an acceptable suspension either as dry physical mixture powder or granules to be reconstituted, through studying the effect of various type and concentration of suspending agent (xanthan gum, hydroxypropyl methylcellulose (HPMC), either alone or in combination) on the release profile of the drug. The best prepared suspension formulas (H& III) were selected depending on the dissolution profile of each formulas and then compared with

The research aims at identifying the extent to which the top management in the organization is interested in managing the talents of its employees, through which it can face the competing organizations, as well as the great challenges faced by all organizations in recent years. The task of attracting and maintaining talented human resources is one of the biggest challenges facing Organizations 

This study aimed at identifying the trend to applying the Joint Audit as an approach to improve the financial reports quality with all their characteristics (Relevance, Reliability, Comparability, Consistency), as well as enclose the difficulties that faced the auditors in the Gaza Strip in implementing the Joint Audit. In order to achieve the study aims, a measure was used to identify the trend to apply the Joint Audit and it was distributed to the study sample which is consisting of (119) individuals and retrieved thereof (99) valid for analysis, approximately (83.2%), (69) of them are Auditors, (30) financial managers and accountants. The researcher used the analytical descriptive method, and after analyzing the results, the s

In latest decades, genetic methods have developed into a potent tool in a number of life-attaching applications. In research looking at demographic genetic diversity, QTL detection, marker-assisted selection, and food traceability, DNA-based technologies like PCR are being employed more and more. These approaches call for extraction procedures that provide efficient nucleic acid extraction and the elimination of PCR inhibitors. The first and most important stage in molecular biology is the extraction of DNA from cells. For a molecular scientist, the high quality and integrity of the isolated DNA as well as the extraction method's ease of use and affordability are crucial factors. The present study was designed to establish a simple, fast