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 from finance lease activity and its impact on the company level and at the level of the national economy and take advantage of the high tax rate for the company to achieve tax shield to the company the benefit of the tax reduction.
The study was performed to analyze the oropharynx airway and examine the influence of age and gender on the oropharynx volume configuration using cone beam computed tomography.
This study examined the cone beam computed tomographic images of 51 patients 25 male and 26 females, group matched for age and gender. The oropharynx airway volume and area between the posterior nasal spine and top of the epiglottis were measured and compared.
The major objectives of this research are to analyze the behavior of road embankments
reinforced with geotextiles constructed on soft soil and describe the finite element analysis by using
ANSYS program ver. (5.4). The ANSYS finite element program helps in analyzing the stability of
geo- structure (embankment) in varied application of geotextiles reinforcement to enhance the best
design for embankment.
The results of analysis indicate that one of the primary function of geotextiles reinforcement was to
reduce the horizontal displacement significantly. With the inclusions of reinforcement, the horizontal
displacement reduced by about (81%), while the vertical displacement reduced by (32%). The effect
of geotextiles
Background: This study designed to shade light on the important role of CBCT in accurate localization of the impacted maxillary canines. Materials and method: Fifty two unilateral and bilateral impacted maxillary canines from 30 patients (24 females and 6 males) were evaluated by a volumetric 3D images obtained from cone beam CT. All samples attended to the specialist health center of dentistry in Al-Sadder City referred to CBCT by oral surgeons or orthodontists to detect the exact position of impacted upper canine in cases when there was no bulging buccally or palatally which aids to detect the exact position. Results: Mesio-palatal angulations had the highest rate (63.5%) followed by mesio-labial (19.2%), vertical (labial) (9.6%), disto-p
... Show MoreAn energy and exergy thermodynamic analysis using EES program was done for a domestic refrigerator working with R-134a using vapor compression refrigeration cycle. The analysis deals with the system component, i.e. compressor, condenser, evaporator and the expansion device. The analysis depends on the entropy generation minimization approach to improve the refrigerator performance by exploring the optimum design points. These design points were derived from three different theories governing the entropy generation minimization using exergy analyzing method. These theories were first applied to find the optimum balance between the hot inner condenser area and the cold inner evaporator area of the refrigerator and between
... Show MoreAn analytical and clinical study has been applied for measure the bioavailability of Zinc in serum of twenty adults healthy volunteers, using flame atomic absorption spectrophotometer (FAAS) at 213.9 nm. The calibration graph is linear in the ranges of 0.25-1.5 μg.mL-1 with correlation coefficient (R) 0.09996)μg.mL1-and molar absorpitivites 22957.76(L.mol1-cm-1.The concentration of Zinc determined in serum of all volunteers before and after administered orally a tablet of 50 mg zinc sulphate, produced by Samara drugs company (SDI). All data were subjected to statistical analysis by calculating accuracy, precision in addition to other parameters. The results indicate that the average maximum concentration (C-max ± SD) of blood zinc was 0.
... Show MoreThe research endeavors to harness the benefits stemming from the integration of constraint theory into construction project management, with the primary goal of mitigating project completion delays. Additionally, it employs fuzzy analysis to determine the relative significance of fundamental constraints within projects by assigning them appropriate weights. The research problem primarily revolves around two key issues. Firstly, the persistent utilization of outdated methodologies and a heavy reliance on workforce experience without embracing modern computerized technologies. Secondly, the recurring problem of project delivery delays. Construction projects typically encompass five fundamental constraint types: cost restrictions, tim
... Show MoreThe research aimed to test the effect of independent variables career plateaus and workaholism on employees loyalty through the influence of the mediator variable organizational socialization. Descriptive approach with survey style on a sample of managers and executives in the Iraqi Drilling Company in Basra's (123) employees. The most important findings of the research are: the existence of a significant effect of the independent variables career plateaus and workaholism in employees loyalty by having a mediator variable organizational socialization and introduced numerical from recommendations. &nbs
... Show MoreMany researchers have tackled the shear behavior of Reinforced Concrete (RC) beams by using different kinds of strengthening in the shear regions and steel fibers. In the current paper, the effect of multiple parameters, such as using one percentage of Steel Fibers (SF) with and without stirrups, without stirrups and steel fibers, on the shear behavior of RC beams, has been studied and compared by using Finite Element analysis (FE). Three-dimensional (3D) models of (RC) beams are developed and analyzed using ABAQUS commercial software. The models were validated by comparing their results with the experimental test. The total number of beams that were modeled for validation purposes was four. Extensive pa
... Show MoreA streptococci has recognized as Streptococcus spp., associate with acute pharyngitis. S. pyogenes infection Has detected in the Hospital and Health Center in Tikrit city. Throat swabs sample has obtained and cultured on a sheep blood agar plate. Identification of S. pyogenes was performed by using the VITEK 2 automatic system. It detected of 50 samples from children included 25 were positive for S. pyogenes infection. were aged 10-35 years old and included 30 male and 20 female. . While 25 sample Negative of S. pyogenes infection (The control group included 25 clinically healthy children without S. pyogenes infection matched for age and sex with cases pateints). No significa
... Show MoreFatigue failure is almost considered as the predominant problem affecting automotive parts under dynamic loading condition. Thus, more understanding of crack behavior during fatigue can strongly help in finding the proper mechanism to avoid the final fracture and extent the service life of components. The main goal of this paper is to study the fracture behavior of low carbon steel which is used mostly in automotive industry. For this purpose, the fractography of samples subjected to high and low stress levels in fatigue test then was evaluated and analyzed. Hardness and tensile tests were carried out to determine the properties of used steel. Also, the samples were characterized by microstructure test and XRD analysis to examine the con
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