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 f

Abstract The study aimed at reviewing translation theories proposed to address problems in translation studies. To the end, translation theories and their applications were reviewed in different studies with a focus on issues such as critical discourse analysis, cultural specific items and collocation translation.

Polymethylmethacrylate film (PMMA) of thickness 75 μm was evaluated Spectrophotometrically for using it as a low-doses gamma radiation dosimeter. The doses were examined in the range 0.1 mrad-10 krad. Within an absorption band of 200-400 nm, the irradiated films showed an increase in the absorption intensity with increasing the absorbed doses. Calibration curves for the changes in the absorption differences were obtained at 218, 301, and 343 nm. At 218 nm the response for the absorbed doses is a linear in the range 10 mrad- 10 krad. Hence it is recommended to be adopted as an environmental low doses dosimeter

Abstract

Robotics manipulators with structural flexibility provide an attractive alternative to rigid robotics manipulators for many of the new and evolving applications in robotics. In certain applications their use is unavoidable. The increased complexity in modeling and control of such manipulators is offset by desirable performance enhancements in some respects. In this paperthe single- link flexible robotics manipulator was designed and implemented from Perspex and designed with 0.5 m length , 0.02 m width and with 0.004 m thickness with mass located at the tip. There are four subsystems; motion, control, accelerometer and gyro and a host computer subsystem. The work principle of single-link robotics manipul

The last decade of this 20th century provides a wide spread of applications of one of the computer techniques, which is called Fuzzy Logic. This technique depends mainly on the fuzzy set theory, which is considered as a general domain with respect to the conventional set theory. This paper presents in initiative the fuzzy sets theory and fuzzy logic as a complete mathematics system. Here it was explained the concept of fuzzy set and defined the operations of fuzzy logic. It contains eleven operations beside the other operations which related to fuzzy algebra. Such search is considered as an enhancement for supporting the others waiting search activities in this field.

MCA has gained a reputation for being a very useful statistical method for determining the association between two or more categorical variables and their graphical description. For performance this method, we must calculate the singular vectors through (SVD). Which is an important primary tool that allows user to construct a low-dimensional space to describe the association between the variables categories. As an alternative procedure to use (SVD), we can use the (BMD) method, which involves using orthogonal polynomials to reflect the structure of ordered categorical responses. When the features of BMD are combined with SVD, the (HD) is formed. The aim of study is to use alternative method of (MCA) that is appropriate with order

Joint diseases, such as osteoarthritis, induce pain and loss of mobility to millions of people around the world. Current clinical methods for the diagnosis of osteoarthritis include X-ray, magnetic resonance imaging, and arthroscopy. These methods may be insensitive to the earliest signs of osteoarthritis. This study investigates a new procedure that was developed and validated numerically for use in the evaluation of cartilage quality. This finite element model of the human articular cartilage could be helpful in providing insight into mechanisms of injury, effects of treatment, and the role of mechanical factors in degenerative
conditions, this three-dimensional finite element model is a useful tool for understanding of the stress d