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

Praisebe to God, Lord of the worlds, and blessings and peace be upon the most honorable messengers, our Prophet Muhammad, may God bless him and granthim peace. And after

 Prophecy, the Jews had another concept, does not limit to choosen from God, but expands to include all of the claims to prophethood of priests and magicians and liars, The word prophet in the eyes of the Jews view has abroad meaning, That included the prophets who were chosen by God to his message, in order to repair case Also those, who were of magicians, astrologer & hypocrites

Background: Cognitive dysfunctions in epileptic patients may develop due to the neurophysiologic changes related to seizures or antiepileptic drugs.
Objectives: The aim of this longitudinal study was to evaluate the cognitive dysfunction in epileptic patients under antiepileptic drug therapy by the aid of event related potentials.
Patients & Method: P300 latencies were obtained from Fz, Cz and Pz electrodes positions from both epileptic patients (n = 224) and age and sex matched control group (n = 91). Epileptic patients were classified either having partial epilepsy, generalized epilepsy or both partial and generalized epilepsy (combined epilepsy). EEG and p300 test repeated for each patient every three months for one year. Th

The political parties are considered to be the basic infrastructure in the political process for their great role in achieving the political movement in the country and to work on implementing the goals and interests of its voters in the event of their coming to power. If the parties that totalitarianism led to monopoly and monopolization, We can not talk in these countries about the liberal concept of the party and can not talk about the existence of a law or laws and regulations governing and regulate the work of parties. But on the other hand, which is represented by the liberal state, we find a lot of talk and practice about the form and nature of the legitimate law in regulating the formation of parties and their work in a manner th

النظام السياسي اليمني : دراسة في المتغيرات الداخلية

Al-Yusifia river was assessed at three sampling stations with study period from Autumn 2010 to the end of Summer 2011. The present investigation was carried out on diversity of fungi and bacteria from Al-Yusifia river, Baghdad city. During the study, a total of 12 fungal genus and 6 bacterial genus were isolated during the year seasons. The dominant fungus at the three stations were Penicillium sp., then Rhizopus and Trichophyton   megninii while the dominant bacteria was Escherichia coli and Klebsiella sp.

            The higher

Television plays an important role in health education development of the consumer, where the health programs offered by satellite channels offering a variety of subjects that deal with human health in general, as do people with some misconceptions health practices either due to lack of awareness or a low level of culture they have is one of the problems that require a search, so the research aims to clarify what the TV play in health education to the consumer through a content analysis of health issues covered by the television health programs and identify health issues positive and negative in everyday human life, it has been identified green apple program Broadcast of the channel mbc1 as a model for health programs offered by the Arab

This paper is dealing with an experimental study to show the influence of the geometric characteristics of the vortex generators VG son the thickness of the boundary layer (∂) and drag coefficients (C_D) of the flat plate. Vortex generators work effectively on medium and high angles of attack, since they are "hidden" under the boundary layer and practically ineffective at low angles.

            The height of VGs relative to the thickness of the boundary layer enables us to study the efficacy of VGs in delaying boundary layer separation. The distance between two VGs also has an effect on the boundary layer if we take into

المنطق منهجا نقديا - دراسة في قراءة الشكل الجمالي كتاب (المنطق منهجا نقدياً – دراسة في قراءة الشكل الفني) يهتم الكتاب بدراسة التصورات المنطقية في الفنون التشكيلية وهو يقع في اربعة فصول خصص الاول منها لبيان المنهجية والفكرة العامة عن علاقة المعرفة بالقواعد الفكرية والقواعد المنطقية موضحا ذلك في (مدخل عام) وتعلق الفصل الثاني بالمفاهيم المنطقية وما كتبه علماء المنطق في عرض شامل ومكثف تناول فيه المؤلف مفهوم ال