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

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 objective of the research is to shed light on the nature of the impact of the activities of the national strategy for poverty alleviation in achieving the goals of sustainable development, and the research problem was represented by Is there an effect of the activities of the national strategy for poverty reduction in achieving the goals of sustainable development? and represents the field of research in the Ministry of Labor and Social Affairs For the years (2012-2016) and the results of the sustainable development goals indicators for the years (2012-2016), the ready-made statistical program (SPSS ver.10) was used to calculate the percentages, multiple linear regression equation, the F test and the R2 coefficient, and the research

With the vast usage of network services, Security became an important issue for all network types. Various techniques emerged to grant network security; among them is Network Intrusion Detection System (NIDS). Many extant NIDSs actively work against various intrusions, but there are still a number of performance issues including high false alarm rates, and numerous undetected attacks. To keep up with these attacks, some of the academic researchers turned towards machine learning (ML) techniques to create software that automatically predict intrusive and abnormal traffic, another approach is to utilize ML algorithms in enhancing Traditional NIDSs which is a more feasible solution since they are widely spread. To upgrade t

The economic problems of external debt were illustrated by the impact of increased external borrowing on the faltering of economic development efforts by the impact of external loans on domestic savings, the balance of payments, their impact on inflation, the growing economic dependency abroad, the loss of national economic decision-making, The rise in the ratio of external debt to GDP, and fiscal deficits in a vicious cycle.

As we are found in the economies of the different states, there are mostly many problems that happen to peoples causing them to be poor and tied, that is when the states resort to borrowing from the national banks and selling the bonds and treasury bonds and claiming donations and gifts and other trials for

The research aims at shedding light on the impact of information technology in reducing tax evasion in the General Authority for Taxation. In order to achieve this, the research relied on the analysis of its variables as a main tool for collecting data and information. The results showed that there is a positive and positive effect of information technology on tax evasion. The impact of information technology on increasing tax revenues and reducing the phenomenon of tax evasion In the performance of the research sample, the research sought to highlight the importance of tax information technology through its data and information to the tax administration for the purpose of completing the process Taxpayers for persons subject to income ta

 Receipt date:11/19/2020 acceptance date:10/1/2021 Publishing date:12/31/2021

   This work is licensed under a Creative Commons Attribution 4.0 International License.

Human rights are one of the basic concepts of modern and contemporary times, and political thought as the origin of political science and its source of knowledge have impact  in this science and its branches

This research aims to test the effect of strategic cohesion with its dimensions (organizational excitement, organizational casting, organizational synergy) as an independent variable on administrative excellence as a dependent variable in the Ministry of Planning, and through surveying several employees (general managers, heads of departments,  and units managers). As a research community, and based on the importance of the research topic in the aforementioned research community. The researchers have adopted the descriptive-analytical using the questionnaire as the main data collection. 155 questionnaires were distributed, yet,114 of them were retrieved and 110 were used for final statistical analysis. The researchers used the relev

When a person responds to the temptation of Satan and changes his sex from male to female or vice versa, it will be terrible, He is neither male nor female; Because this change will be apparent only and will not affect the person,

This change if it occurs has implications impaction Bor personal status issues.