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.
Background: Alopecia areata(AA) is a common autoimmune disease that causes hair loss without scarring. It occurs as a result of T-helper 1 (Th1) and Th17 cells attacking the anagen hair follicles. Genetic factors play a role in the occurrence of infection, which stimulates the production of pro and anti-inflammatory interleukins. Polymorphisms of IL-37 play a role in autoimmune diseases. However, IL37 single nucleotide polymorphisms(SNP) have not been identified in patients with AA. Therefore, this study aimed to reveal the IL37 gene SNP and its relationship to AA. Methods: Genotyping of IL-37 gene single nucleotide polymorphisms SNPs were detected using sequence-specific primer-polymerase chain reaction (SSP-PCR) method was done following
... Show MoreThis study investigates the influence of asymmetric involute teeth profiles for helical gears on the bending stress. Theoretically, bending stress has been estimated in spur involute gears which have symmetric teeth profile by based on the Lewis, 1892 equation. Later, this equation is developed by, Abdullah, 2012. to determine the effect of an asymmetric tooth profile for the spur gear on the bending stress. And then these equations are applied with stress concentration factor once for symmetric and once other for asymmetric teeth profile. In this paper, the bending stresses for various types of helical gear with various types of asymmetric teeth profile are calculated numerically for defined the stress concentration fac
... Show MoreUndoubtedly, Road Traffic Accidents (RTAs) are a major dilemma in term of mortality and morbidity facing the road users as well as the traffic and road authorities. Since 2002, the population in Iraq has increased by 49 percent and the number of vehicles by three folds. Consequently, these increases were unfortunately combined with rising the RTAs number, mortality and morbidity. Alongside the humanitarian tragedies, every year, there are considerable economic losses in Iraq lost due to the epidemic of RTAs. Given the necessity of understanding the contributory factors related to RTAs for the implementation by traffic and road authorities to improve the road safety, the necessity have been a rise for this research which focuses into
... Show MoreEverybody is connected with social media like (Facebook, Twitter, LinkedIn, Instagram…etc.) that generate a large quantity of data and which traditional applications are inadequate to process. Social media are regarded as an important platform for sharing information, opinion, and knowledge of many subscribers. These basic media attribute Big data also to many issues, such as data collection, storage, moving, updating, reviewing, posting, scanning, visualization, Data protection, etc. To deal with all these problems, this is a need for an adequate system that not just prepares the details, but also provides meaningful analysis to take advantage of the difficult situations, relevant to business, proper decision, Health, social media, sc
... Show MoreThe analysis of rigid pavements is a complex mission for many reasons. First, the loading conditions include the repetition of parts of the applied loads (cyclic loads), which produce fatigue in the pavement materials. Additionally, the climatic conditions reveal an important role in the performance of the pavement since the expansion or contraction induced by temperature differences may significantly change the supporting conditions of the pavement. There is an extra difficulty because the pavement structure is made of completely different materials, such as concrete, steel, and soil, with problems related to their interfaces like contact or friction. Because of the problem's difficulty, the finite element simulation is
... Show MoreThe researchers wanted to make a new azo imidazole as a follow-up to their previous work. The ligand 4-[(2-Amino-4-phenylazo)-methyl]-cyclohexane carboxylic acid as a derivative of trans-4-(aminomethyl) cyclohexane carboxylic acid diazonium salt, and synthesis a series of its chelate complexes with metalions, characterized these compounds using a variety technique, including elemental analysis, FTIR, LC-Mass, 1H-NMRand UV-Vis spectral process as well TGA, conductivity and magnetic quantifications. Analytical data showed that the Co (II) complex out to 1:1 metal-ligand ratio with square planner and tetrahedral geometry, respectively while 1:2 metal-ligand ratio in the Cu(II), Cr(III), Mn(II), Zn(II), Ru(III)and Rh(III)complexes
... Show MoreFour simply supported reinforced concrete (RC) beams were test experimentaly and analyzed using the extended finite element method (XFEM). This method is used to treat the discontinuities resulting from the fracture process and crack propagation in that occur in concrete. The Meso-Scale Approach (MSA) used to model concrete as a heterogenous material consists of a three-phasic material (coarse aggregate, mortar, and air voids in the cement paste). The coarse aggregate that was used in the casting of these beams rounded and crashed aggregate shape with maximum size of 20 mm. The compressive strength used in these beams is equal to 17 MPa and 34 MPa, respectively. These RC beams are designed to fail due to flexure when subjected to lo
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