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.
Objectives: Semen analysis is the cornerstone for the valuation of the male partner in the infertile couples. This test has been standardized throughout the world through the World Health Organization (WHO) since the1970s by producing, editing, updating, and disseminating a semen analysis manual and guidelines. A retrospective study to give an insight about male infertility. Methods: This retrospective study assessed the semen findings of 1000 men evaluated at the Department of Urology, Al-Kindy Teaching Hospital in Baghdad-Iraq between January 2016 and May 2019. Semen analysis were done for them. Results: According to WHO standard for semen normality, 1000 samples that were analyzed, normospermia was shown in 835 (83.5%)males
... Show MoreDelays occur commonly in construction projects. Assessing the impact of delay is sometimes a contentious
issue. Several delay analysis methods are available but no one method can be universally used over another in
all situations. The selection of the proper analysis method depends upon a variety of factors including
information available, time of analysis, capabilities of the methodology, and time, funds and effort allocated to the analysis. This paper presents computerized schedule analysis programmed that use daily windows analysis method as it recognized one of the most credible methods, and it is one of the few techniques much more likely to be accepted by courts than any other method. A simple case study has been implement
Background: Health professionals have a crucial role in promotion, support and management of breastfeeding. To be effective in this effort, the clinician should focus on the issue from the preconception stage through pregnancy and delivery, and continue in subsequent infant care. Aim of the study: to assess the effectiveness of the UNICEF/WHO 40-hour of breast feeding training through the assess breastfeeding knowledge and attitudes of the health profession staff before and after training course.
Presupposition, which indicates a prior assumption, is a vital notion in both semantic and pragmatic disciplines. It refers to assumptions implicitly made by interlocutors, which are necessary for the correct interpretation of an utterance. Although there is a general agreement that presupposition is a universal property of Language, there are various propositions concerning its nature. However, this research work proposes that presupposition is a contextual term, thus, is more pragmatic than semantic in its nature.Although Semantics and Pragmatics are two distinct disciplines, they are interrelated and complementary to each other, since meaning proper involves both, and since there is no clear borderline between the two disciplines. How
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Shear and compressional wave velocities, coupled with other petrophysical data, are vital in determining the dynamic modules magnitude in geomechanical studies and hydrocarbon reservoir characterization. But, due to field practices and high running cost, shear wave velocity may not available in all wells. In this paper, a statistical multivariate regression method is presented to predict the shear wave velocity for Khasib formation - Amara oil fields located in South- East of Iraq using well log compressional wave velocity, neutron porosity and density. The accuracy of the proposed correlation have been compared to other correlations. The results show that, the presented model provides accurate
... Show MoreThe response of floating stone columns of different lengths to diameter ratio (L/D = 0, 2, 4, 6, 8, and 10) ratios exposed to earthquake excitations is well modeled in this paper. Such stone column behavior is essential in the case of lateral displacement under an earthquake through the soft clay soil. ABAQUS software was used to simulate the behavior of stone columns in soft clayey soil using an axisymmetric finite element model. The behavior of stone column material has been modeled with a Drucker-Prager model. The soft soil material was modeled by the Mohr-Coulomb failure criterion assuming an elastic-perfectly plastic behavior. The floating stone columns were subjected to the El Centro earthquake, which had a magnitude of 7.1 an
... Show MoreThis paper presents an application of a Higher Order Shear Deformation Theory (HOST 12) to problem
of free vibration of simply supported symmetric and antisymmetric angle-ply composite laminated plates.
The theoretical model HOST12 presented incorporates laminate deformations which account for the effects
of transverse shear deformation, transverse normal strain/stress and a nonlinear variation of in-plane
displacements with respect to the thickness coordinate – thus modeling the warping of transverse crosssections more accurately and eliminating the need for shear correction coefficients. Solutions are obtained in
closed-form using Navier’s technique by solving the eigenvalue equation. Plates with varying number of
We refer in this research into linguistic binaries, try rounding of simiaei news analysis. It is known that there are branches of Linguistics called social Linguistics, divided into communicative Linguistics and media. Perhaps the best justification for the inclusion of a new curriculum in media studies is a semiotic analysis of the news. I›ve turned the speech, language and communication studies in relation to different disciplines, many research projects, and returned only old curriculum, speed shift in thought, proportional to the revolution in information and communication technology, for reality imposed on the entire world, researchers are the first affected by this enormous humanitarian Almanza. Alsimiaaeon still shy away from an
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