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

The research objective are analyze financial leverage advantage through analyze and discuss financial leverage cost, and achieve tax advantage. study include two firms ,oil firm and industrial companies 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 leverage achieve present value of the costs is Negative . The study concluded that the most important conclusions of the tax advantage of leverage is higher costs as well as achieving a low tax shield ,This study found out the results that interest payments related to pre-tax all of the loan amount and the percentage of the interest rate on b

Introduction:

        Many business owners suffer major financial problems during periods of financial stagnation, the decline of markets and businesses, or under the impact of financial shocks for certain reasons that result in large debts and the consequent financial and legal obligations. This is the beginning of a long and endless path of suffering and the search for a safe exit. It is even worse for financial institutions to facilitate financial solutions that rely on lending as a solution to their financial problem. Debt and its consequences increase, and the problem deepens and becomes complicated until things become entangled and the escape or declaration of bank

Data hiding is the process of encoding extra information in an image by making small modification to its pixels. To be practical, the hidden data must be perceptually invisible yet robust to common signal processing operations. This paper introduces a scheme for hiding a signature image that could be as much as 25% of the host image data and hence could be used both in digital watermarking as well as image/data hiding. The proposed algorithm uses orthogonal discrete wavelet transforms with two zero moments and with improved time localization called discrete slantlet transform for both host and signature image. A scaling factor ? in frequency domain control the quality of the watermarked images. Experimental results of signature image

We presented here a 65years old lady with an unusual presentation of a large epigastric hernia of twenty years duration .The swelling was occupying all the right hypochondrial region .The diagnosis was made on r^E^a-operative identification of the defect in the linea alba which wassutured after removal of the hernial sac and its contents .The postoperative course was uneventful and the patient remained with no complications or recurrence for more than two years follow up.

Find cares studying the aesthetics of environmental art, one of the topics that is one of the problems of the aesthetic side in the arts of postmodernism, so this research came as an attempt to get to know the aesthetic concepts of environmental art that can be learned from functional testing in the formation of the post-modern control. The research involved four chapters: The first chapter discusses the general framework of the research methodology, as it was displayed in itThe research problem and its importance and define its objective to identify the aesthetics of environmental art at the level of the body, meaning, the receiver .ozlk in Iraq and America as the spatial limits of the time limits are period stretching from 1970 to 2006

The research problem is that most of the construction projects exceed the planned value, due to the failure to implement the plans on time. The current study aims to monitor the implementation of the project and for each of the executed tasks of the table of quantities in order to detect deviations at the time they occur, evaluate the time and cost performance, and then identify the areas of waste and analyze the implementation of each task in order to diagnose the underlying problems and find possible and applicable solutions in the environment Iraqi. The research was applied in one of the companies specialized in the field of construction projects, and one of the most important conclusions reached is the possibility of applying