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Analysis Tax Advantage of Financing Lease: An Empirical Study
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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.

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Publication Date
Fri Sep 19 2025
Journal Name
Al–bahith Al–a'alami
Satellite TV sites among the Iraqi public's sources about the demonstrations Field study in Baghdad 2020
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This research is based on the idea of showing the extent to which the public relies on satellite channels as sources for news of the demonstrations in Iraq .This was the essence of the problem for which the researcher set several goals, including knowing the public’s confidence in the news of these satellite channels and comparing them with others. The researcher chose an available intended sample of (117) respondents in Baghdad - Karkh and Rusafa by adopting the survey method and applying a questionnaire form and the theory of media dependence for the period from 15/11/2019 to 1/1/2021 . By using statistical methods, the researcher reached many results, the most important of which are: Satellite channels are a source for 79% of the pu

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Publication Date
Fri Sep 19 2025
Journal Name
Journal Of Business Economics For Applied Research
The Relationship between Authentic leadership and Knowledge Sharing through the mediating Role of Creative work Behaviors: An applied study on a sample of managers in the Ministry of Labor and Social Affairs in Baghdad
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Publication Date
Tue Jun 30 2015
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Study the effect of ozone gas and ultraviolet radiation and microwave in the degredation of aflatoxin B1 produce by Aspergillus flavus on stored Maize grains.: Study the effect of ozone gas and ultraviolet radiation and microwave in the degredation of aflatoxin B1 produce by Aspergillus flavus on stored Maize grains.
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This study was conducted in the plant protection department/ College of Agriculture/ University of Baghdad to evaluate the efficiency of physical agents ozone, ultraviolet radiation, microwave for destroying afla produced in corn seeds. An isolate af A.flavus producing Aflatoxin B1 was obtained from plant protection dept. college of Agric. University of Baghdad. Results showed destroy toxin AFLA B1 the effect of radiation microwave in the media of Japex degree 80 and 100 co 57.14% and 85.71%, respectively, and for 20 sec, compared to the treatment comparison 0.00% as found significant differences were apparent between transactions and the treatment of comparison, as and notes the existence of a significant dif

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Publication Date
Thu Dec 13 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Study of the Relationship between Some Microorganism Isolated from Congenital Anomalies Neonatal Screening and Their Mothers in Iraqi Patient
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Objectives : This study was seeks to determine the IgG and IgM in serum mothers and their babies of Iraqi patient suffering from congenital anomalies toward some microorganisms such as Cytomegalovirus (CMV), Congenital toxoplasmosis , Congenital rubella and Genital herpes simplex virus (HSV) correlated with age and babies gender the sample was collected from AL- Alwayia hospital for children / Baghdad . Methodology : Fifth blood sample have been collected from mothers and their babies suffering from congenital anomalies to detection IgG and IgM of some viruses including as Cytomegalovirus (CMV), congenital tox

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Publication Date
Sat Apr 01 2023
Journal Name
Baghdad Science Journal
Equilibrium, Kinetic, and Thermodynamic Study of Removing Methyl Orange Dye from Aqueous Solution Using Zizphus spina-christi Leaf Powder
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In this study, Zizphus spina-christi leaf powder was applied for the adsorption of methyl orange. The effect of different operating parameters on the Batch Process adsorption was investigated such as solution pH (2-12), effect of contact time (0-60 min.), initial dye concentration (2-20 mg/L), effect of adsorbent dosage (0-4.5 g) and effect of temperature (20-50ᵒC). The results show a maximum removal rate and adsorption capacity (%R= 23.146, qe = 2.778 mg/g) at pH = 2 and equilibrium was reached at 40 min. The pseudo- second-order kinetics were found to be best fit for the removal process (R2 = 0.997). Different isotherm models (Langmuir, Freundlich, Dubini-Radushkevich,Temkin)  were applied in this stud

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Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Negotiating policies for the granting of investment loans: A CASE STUDY ON IRAQI MIDDLE EAST BANK FOR INVESTMENT& COMMERCIAL GULF BANK
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The negotiation phase is gaining great importance in investment loans due to the magnitude of the amounts awarded and the need to obtain adequate lending guarantees and the development of better conditions, and this requires that negotiating policy with fixed principles that balance between meeting the demands of customers and maintain market share and achieve profits and avoid defaults and losses the bank, and so I have touched Find the concept of investment loans and procedures for granting and the concept of the negotiation process for the granting of loans. The practical side to ensure the preparation of examination form consists of questions commensurate with the methodology developed by the researchers, were directed to the officia

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Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Proposition Framework to Application Kaizen Cost Technique of to realization Target Pricing: Practical Study in the Al-Muthanna Cement Company
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The study the problem emerged in the inability of local companies to enter the field of active competition with other companies operating in the same economic sector due to the high cost of their products, hence, the companies that want to apply this technique can effectively compete in order to achieve those objectives.

  So this study focused on the goal of reducing the cost of products by reducing the cost product to a minimum , as the study was based in its hypothesis on the ability of companies to application this technique which in turn leads to increased profits under conditions of normal working and the power available and their potential in improving the quality of its products, as well as the need for full coordina

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Publication Date
Wed Mar 18 2020
Journal Name
Baghdad Science Journal
Synthesis of Six and Seven-membered Heterocyclic Molecules Containing an Adamantyl Fragment and an X-ray Crystal Structure of (E)-N-(adamantan-1-yl)-1-(3-nitrophenyl)methanimine
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       Our work included a synthesis of three new imine derivatives—1,3-thiazinan-4-one, 1,3-oxazinan-6-one and 1,3-oxazepin-4,7-dione—which contained an adamantyl fragment. These were produced via the condensation of the Schiff`s base (E)-N-(adamantan-1-yl)-1-(3-aryl)methanimine with 3-mercaptopropanoic acid; 3-chloropropanoic acid; and maleic, citraconic anhydride, respectively. These new imines were prepared via the condensation of adamantan-1-ylamine and 3-nitro-, 3-bromobenzaldehyde in n-BuOH. We obtained a good yield of products. FTIR, 1H NMR spectroscopy and C.H.N.S analysis were used to diagnostic the products. The molecular structure of (E)-N-(adamantan-1-yl

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Publication Date
Wed Sep 15 2021
Journal Name
Al-academy
Characteristics of the folkloric shapes in the works of the potters Sajida al-Mashayikhi and Siham al-Saudi (acomparative study): وفاء حرب عبد اللطيف
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The research deals with the formal characteristics of folklore in contemporary Iraqi ceramics as a comparative study between the two potters Siham Al-Saudi and Sajida Al-Mashayikhi.
The research consists of four chapters. The first chapter is concerned with the research problem, the importance, the objectives, and the limits of the research, while the aim of the research answers the following question: The method and mechanisms of employing the traditional elements and vocabulary in the products of the potters “Seham Al-Saudi and Sajida Al-Mashaikhi”.
The second chapter came in the theoretical framework of the investigations and includes: The first topic: The second topic the movement in shaping contemporary Iraqi ceramics, whi

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Use of lower squares and restricted boxes In the estimation of the first-order self-regression parameter AR (1) (simulation study)
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Use of lower squares and restricted boxes
In the estimation of the first-order self-regression parameter
AR (1) (simulation study)

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