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

Gypseous soils represented one of the most complex salty soils that faced the geotechnical engineers. Structures that built on gypsum soil will undergo unexpected distortions that will eventually contribute to catastrophic failure. The purpose of this article is to understand the durability of gypsum soil against wetting drying cycles after improvement with polyurethane polymer especially investigate the effect of the wetting-drying cycle on collapsibility. The soil was brought from Sawa lake in AL-Muthanna Governorate in Iraq, with gypsum content 65.5%,  A set of Odometer tests were performed to determine the collapsibility potential (CP) for treated and untreated gypsum soil.  The result shows that adding a different per

The goal beyond this Research is to review methods that used to estimate Logistic distribution parameters. An exact estimators method which is the Moment method, compared with other approximate estimators obtained essentially from White approach such as: OLS, Ridge, and Adjusted Ridge as a suggested one to be applied with this distribution. The Results of all those methods are based on Simulation experiment, with different models and variety of sample sizes. The comparison had been made with respect to two criteria: Mean Square Error (MSE) and Mean Absolute Percentage Error (MAPE).

In this paper, we apply the notion of a bipolar fuzzy n-fold KU-ideal of KU- algebras. We introduce the concept of a bipolar fuzzy n-fold KU-ideal and investigate several properties. Also, we give relations between a bipolar fuzzy n- fold KU-ideal and n-fold KU-ideal. The image and the pre-image of bipolar fuzzy n-fold KU-ideals in KU-algebras are defined and how the image and the pre- image of bipolar fuzzy n-fold KU-ideals in KU-algebras become bipolar fuzzy n- fold KU-ideals are studied. Moreover, the product of bipolar fuzzy n-fold KU- ideals in Cartesian product KU-algebras is given.

In this paper we present the first ever measured experimental electron momentum density of Cu2Sb at an intermediate resolution (0.6 a.u.) using 59.54 keV 241Am Compton spectrometer. The measurements are compared with the theoretical Compton profiles using density function theory (DFT) within a linear combination of an atomic orbitals (LCAO) method. In DFT calculation, Perdew-Burke-Ernzerhof (PBE) scheme is employed to treat correlation whereas exchange is included by following the Becke scheme. It is seen that various approximations within LCAO-DFT show relatively better agreement with the experimental Compton data. Ionic model calculations for a number of configurations (Cu+x/2)2(Sb-x) (0.0≤x≤2.0) are also performed utilizing free a

This research include the designation of newly instrument (Turbidmeter) depending on using photo voltaic detector (8.5mm.*8.5mm.).These dimensions have large area which increases the scattering rays with a variable intensity. The properties of this design are local mode and the used tools are a available in the local markets as well as its less cost light weight system. It is worth mentioning that the possibility of its application in many fields such as: Clinical, Laboratory, Industrial and Fuel fields. This designation, applied to estimate Barium Sulphate in turbidity method. The analytical results show high accuracy and repetition, also the linearity ranges from (4-180) ppm. At the detection limit (0.05) ppm. With correlation coefficient

Objective: A descriptive design, using the methodological approach, is carried throughout the present
study from April 1st 2012 to May 20th 2013 to construct the school physical environment standardized
features tool.
Methodology: An instrument of (141) item is constructed for the purpose of the study. A purposive
sample of (44) school; (22) public and (22) private ones is selected. Content Validity of the instrument is
determined through the use of panel of (11) expert who are specialists in Community Health Nursing and
Community Medicine. Internal consistency reliability, using the split-half technique, is employed through
the computation of Cronbach alpha correlation coefficient of (0.93) for internal scale. Data

Changing oil-wet surfaces toward higher water wettability is of key importance in subsurface engineering applications. This includes petroleum recovery from fractured limestone reservoirs, which are typically mixed or oil-wet, resulting in poor productivity as conventional waterflooding techniques are inefficient. A wettability change toward more water-wet would significantly improve oil displacement efficiency, and thus productivity. Another area where such a wettability shift would be highly beneficial is carbon geo-sequestration, where compressed CO2 is pumped underground for storage. It has recently been identified that more water-wet formations can store more CO2. We thus examined how silica based nanofluids can induce such a wettabil