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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 Jun 23 2023
Journal Name
Communications In Mathematical Biology And Neuroscience
The dynamic of an eco-epidemiological model involving fear and hunting cooperation
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In the present paper, an eco-epidemiological model consisting of diseased prey consumed by a predator with fear cost, and hunting cooperation property is formulated and studied. It is assumed that the predator doesn’t distinguish between the healthy prey and sick prey and hence it consumed both. The solution’s properties such as existence, uniqueness, positivity, and bounded are discussed. The existence and stability conditions of all possible equilibrium points are studied. The persistence requirements of the proposed system are established. The bifurcation analysis near the non-hyperbolic equilibrium points is investigated. Numerically, some simulations are carried out to validate the main findings and obtain the critical values of th

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Publication Date
Tue Jun 11 2019
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Preparation and In-Vitro Evaluation as an Oral Microsponge Tablet of Baclofen
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The aim of the present study is to formulate floating effervescent microsponge tablet of the narrow absorption window drug, Baclofen (BFN) for controlling drug release and thereby decrease the side effect of the drug. The microsponges of BFN were prepared by non-aqueous emulsion solvent diffusion method (oil in oil emulsion method). The effects of drug: polymer ratio, stirring time and type of Eudragit polymer  on the physical characteristics of microsponges were investigated and characterized for production yield, loading efficiency, particle size, surface morphology, and in vitro drug release from microsponges. The selected microsponge formula was incorporated into the floating effervescent gastro-retentive tablet. The prepared fl

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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
Historical knowledge of the Arabs in an era          Pre-Islam: Quranic connotations
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This paper examines the most important historical knowledge and knowledge of the Arabs in the pre-Islamic era based on the Holy Quran, which is the oldest and most reliable Arab Islamic sources recorded at all, as a major source of this study, to ensure a great interest in history, especially the news of the prophets, and the positions of their nations Some of them, as well as some of the news of the old Arab people such as Aad and Thamud and the owners of the elephant and others, and some of which are repeated in several Quranic fence and various methods of presentation, cited as a lesson and exhortation to the Arab opponents of Islam and a reminder of what befell the peoples of the world B relict of doom to discredit them the apostles

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Publication Date
Mon Jun 22 2020
Journal Name
Baghdad Science Journal
Preparation of Nanoparticles in an Eco- friendly Method using Thyme Leaf Extracts
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Colloidal silver nanoparticles were prepared by single step green synthesis using aqueous extracts of the leaves of thyme as a function of different molar concentration of AgNO3 (1,2,3,4 mM(. The Field Emission Scanning Electron Microscopy (FESEM), UV-Visible and X-ray diffraction (XRD) were used to characterize the resultant AgNPs. The surface Plasmon resonance was observed at wavelength of 444 nm. The four intensive peaks of XRD pattern indicate the crystalline nature and the face centered cubic structure of the AgNPs. The average crystallite size of the AgNPs ranged from 18 to 22 nm. The FESEM image illustrated the well dispersion of the AgNPs and the spherical shape of the nanoparticles with a particle size distribution be

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Cosmetics, Dermatological Sciences And Applications
Loranthus europaeus as an alternative medicine in treatment of acute cutaneous Lesihmaniasis
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KE Sharquie, AA Noaimi, BA Saleh, Journal of Cosmetics, Dermatological Sciences and Applications, 2016 - Cited by 15

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Publication Date
Thu Mar 30 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Formulation of Metoprolol Bilayer Tablets as an Oral Modified Release Dosage Form
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Metoprolol is a β1 adrenergic blocker used in treatment of heart diseases. Metoprolol (100mg) tablets was formulated as a modified release oral system utilizing the concept of bilayer system, first layer contained (30mg) as immediate release and the other (70mg) in the sustained release matrix.  The immediate release layer consisted of lactose or microcrystalline cellulose as diluents with sodium starch glycolate or sodium croscarmellose as disintegrants. The result showed that the layer contains microcrystalline cellulose and 2% sodium starch glycolate gave disintegration time similar to that of conventional metoprolol tartrate tablet. This result was subjected in the subsequent preparation of the bilayer tablet. The

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Publication Date
Sat Jun 30 2018
Journal Name
College Of Islamic Sciences
Criticism of poetry From an anthropological cultural perspective In Andalusian genealogy books
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The research aims to answer some of the fundamental questions posed by the contexts used and assumed for the criticism of poetry from the cultural anthropological perspective in the field of genealogy in Andalusia, as available from the remaining literature in this humanitarian field. Criticism, the varieties of its outputs, and the reasons behind it, which came in its entirety as a critical link in the critical heritage chain, did not create separation as much as we wanted to shed light on them from their sources, and from the atmosphere that resulted.

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Publication Date
Thu Apr 27 2023
Journal Name
Al-rafidain Journal Of Medical Sciences ( Issn: 2789-3219 )
Anticancer Activities of Some Heterocyclic Compounds Containing an Oxygen Atom: A Review
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The purpose of this study is to underline the progression and development of research regarding oxygen-containing heterocycles as well as the contribution that some oxygen-containing heterocycles have made as anticancer medicines. A series of publications about the antitumor effects of derivatives of heterocyclic compounds containing an oxygen atom, such as furan, benzofuran, oxazole, benzoxazole, and oxadiazole, were evaluated, and their anticancer activities showed encouraging results when compared to those of established standard treatments.

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Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
Path Planning of an autonomous Mobile Robot using Swarm Based Optimization Techniques
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This paper presents a meta-heuristic swarm based optimization technique for solving robot path planning. The natural activities of actual ants inspire which named Ant Colony Optimization. (ACO) has been proposed in this work to find the shortest and safest path for a mobile robot in different static environments with different complexities. A nonzero size for the mobile robot has been considered in the project by taking a tolerance around the obstacle to account for the actual size of the mobile robot. A new concept was added to standard Ant Colony Optimization (ACO) for further modifications. Simulations results, which carried out using MATLAB 2015(a) environment, prove that the suggested algorithm outperforms the standard version of AC

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Publication Date
Tue Sep 09 2014
Journal Name
Iosr Journal Of Mathematics (iosr-jm)
An Efficient Shrinkage Estimator for the Parameters of Simple Linear Regression Model
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