Preferred Language
Articles
/
jpgiafs-328
Analysis Tax Advantage of Financing Lease: An Empirical Study
...Show More Authors

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.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Tue Nov 15 2022
Journal Name
Nasaq Journal
Componential Analysis of Hatred Synonymy in the Lexicons of English and Standard Arabic
...Show More Authors

ABSTRACT This paper has a three-pronged objective: offering a unitary set of semantic distinctive features to the analysis of nominal “hatred synonyms” in the lexicon of both English and Standard Arabic (SA), applying it procedurally to test its scope of functionality crosslinguistically, and singling out the closest noun synonymous equivalents among the membership of the two sets in this particular lexical semantic field in both languages. The componential analysis and the matching procedures carried have been functional in identifying ten totally matching equivalents (i.e. at 55.6%), and eight partially matching ones (i.e. at %44.4%). This result shows that while total matching equivalences do exist in the translation of certain Eng

... Show More
View Publication
Publication Date
Wed Feb 12 2025
Journal Name
Chemchemtech
A REVIEW OF ANALYTICAL METHODS FOR THE ANALYSIS OF PHARMACEUTICALS IN ENVIRONMENTAL SAMPLES
...Show More Authors

One of the main causes for concern is the widespread presence of pharmaceuticals in the environment, which may be harmful to living things. They are often referred to as emerging chemical pollutants in water bodies because they are either still unregulated or undergoing regulation. Pharmaceutical pollution of the environment may have detrimental effects on ecosystem viability, human health, and water quality. In this study, the amount of remaining pharmaceutical compounds in environmental waters was determined using a straightforward review. Pharmaceutical production and consumption have increased due to medical advancements, leading to concerns about their environmental impact and potential harm to living things due to their increa

... Show More
View Publication
Scopus Crossref
Publication Date
Fri Jul 19 2024
Journal Name
Известия Юго-Западного государственного университета. Серия: Лингвистика и педагогика
ACOMPARATIVE ANALYSIS OF THE CONCEPT AND TYPES OF pun IN RUSSIAN AND ARABIC
...Show More Authors

Abstract Purpose of research: The purpose of the article is to conduct a comparative analysis of the concept and types of puns in the Russian and Arabic languages. The main focus is on identifying similarities and differences in the definition of a pun, as well as analyzing its various types in both languages. The purpose of the study is to understand how puns are used to achieve comic or semantic effect in different cultural contexts. Methods: The study includes an analysis of literature providing information about puns in Russian and Arabic. For comparative analysis, methods were used to compare concepts, definitions and types of puns in both languages. The phonetic, semantic and syntactic aspects of the pun are considered, and cultural f

... Show More
Preview PDF
Publication Date
Tue Jul 23 2024
Journal Name
Proceedings Of The Southwest State University. Series: Linguistics And Pedagogy
Acomparative Analysis of the Concept and Types of Homonyms in Russian and Arabic
...Show More Authors

Purpose of research: The purpose of the article is to conduct a comparative analysis of the concept and types of puns in the Russian and Arabic languages. The main focus is on identifying similarities and differences in the definition of a pun, as well as analyzing its various types in both languages. The purpose of the study is to understand how puns are used to achieve comic or semantic effect in different cultural contexts.

Methods: The study includes an analysis of literature providing information about puns in Russian and Arabic. For comparative analysis, methods were used to compare concepts, definitions and types of puns in both languages. The phonetic, semantic and syntactic aspects of the pun are considered,

... Show More
View Publication
Crossref
Publication Date
Sun Mar 01 2020
Journal Name
Agricultural Engineering
Analysis of the Vacuum-Steam Defrosting Process of Plums Pre-Treated with Dehydrofreezing
...Show More Authors
Abstract<p>The research material was prune plums (<italic>Prunus domestica</italic> L.), subjected to osmotic pre-treatment, with variable process time parameters and osmotic solution concentration. Plums thus fixed were frozen and stored for 6 months. At even (monthly) intervals, the product was defrosted by the vacuum-steam method, using the s-p-p chamber, until the thermocouple indicated a temperature of 4ºC in the sample’s thermal center. In order to study the kinetics of phenomena occurring during the defrosting process, the chamber was equipped with a measuring system to enable measurement and recording of temperature changes in time in the geometric center of the sample, as w</p> ... Show More
View Publication
Scopus (1)
Scopus Crossref
Publication Date
Sun Jun 04 2017
Journal Name
Baghdad Science Journal
Texture Analysis of smear of Leukemia Blood Cells after Exposing to Cold Plasma
...Show More Authors

Plasma physics and digital image processing technique (DIPT) were utilized in this research to show the effect of the cold plasma (plasma needle) on blood cells. The second order statistical features were used to study this effect. Different samples were used to reach the aim of this paper; the patients have leukemia and their leukocytes number was abnormal. By studying the results of statistical features (mean, variance, energy and entropy), it is concluded that the blood cells of the sample showed a good response to the cold plasma.

View Publication Preview PDF
Scopus (23)
Crossref (1)
Scopus Crossref
Publication Date
Fri Oct 01 2010
Journal Name
Iraqi Journal Of Physics
Analysis of Initiation and Growth of Plasma Channels Within Non-Mixed Dielectric Liquids
...Show More Authors

Pre-breakdown phenomenon was investigated within the two, non-mixed dielectric liquids; transformation oil and cresol. Finite element technique was used to follow the initiation and growth of plasma channels (streamer discharge) within pin-plane configuration. That was done for different spacing between the pin-electrode and the liquid-liquid interface. Streamer growth model assumed that, the streamer initiation occurs at the region of the highest value of electric field. Our study shows that the streamer initiates at the tip of the pin and growths toward the other electrode. The study shows, too, that the streamer path controlled by the difference of permittivity of the two liquids and spacing distance of the liquid-liquid interface fro

... Show More
View Publication Preview PDF
Publication Date
Sun Jun 20 2021
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
MULTIVARIATE ANALYSIS OF THE STEM ANATOMICAL CHARACTERS OF TERMINALIA L. (COMBRETACEAE) IN EGYPT
...Show More Authors

A comparative investigation of the anatomical characters through a microscopical examination of the prepared transverse sections of the stem was carried out. Six plates with 32 photomicrographs were provided to convincingly show the considerable variations of anatomical characters within the nine examined species. The matrix of 18 anatomical characters which included nine quantitative and nine qualitative was applied for the clustering analysis (CA) followed by the principal component analysis (PCA) using the Multivariate Analysis of Ecological Data, PC-ORD.
The results exhibited significant variations among the species resulting in the construction of an artificial key; this key accurately represents a sufficient tool to display the

... Show More
View Publication Preview PDF
Scopus (1)
Crossref (1)
Scopus Crossref
Publication Date
Sun Mar 01 2020
Journal Name
Agricultural Engineering
Analysis of the Vacuum-Steam Defrosting Process of Plums Pre-Treated with Dehydrofreezing
...Show More Authors
Abstract<p>The research material was prune plums (<italic>Prunus domestica</italic> L.), subjected to osmotic pre-treatment, with variable process time parameters and osmotic solution concentration. Plums thus fixed were frozen and stored for 6 months. At even (monthly) intervals, the product was defrosted by the vacuum-steam method, using the s-p-p chamber, until the thermocouple indicated a temperature of 4ºC in the sample’s thermal center. In order to study the kinetics of phenomena occurring during the defrosting process, the chamber was equipped with a measuring system to enable measurement and recording of temperature changes in time in the geometric center of the sample, as w</p> ... Show More
Scopus (1)
Scopus Crossref
Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Application of Multi-Objective Optimization on the basis of Ratio Analysis (MOORA) Method
...Show More Authors

The paper aims is to solve the problem of choosing the appropriate project from several service projects for the Iraqi Martyrs Foundation or arrange them according to the preference within the targeted criteria. this is done by using Multi-Criteria Decision Method (MCDM), which is the method of Multi-Objective Optimization by Ratios Analysis (MOORA) to measure the composite score of performance that each alternative gets and the maximum benefit accruing to the beneficiary and according to the criteria and weights that are calculated by the Analytic Hierarchy Process (AHP). The most important findings of the research and relying on expert opinion are to choose the second project as the best alternative and make an arrangement acco

... Show More
View Publication Preview PDF
Crossref