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

Time and space are indispensable basics in cinematic art. They contain the characters, their actions and the nature of events, as well as their expressive abilities to express many ideas and information. However, the process of collecting space and time in one term is space-time, and it is one of Einstein’s theoretical propositions, who sees that Time is an added dimension within the place, so the study here differs from the previous one, and this is what the researcher determined in the topic of his research, which was titled (The Dramatic Function of Space-Time Variables in the Narrative Film), Which included the following: The research problem, which crystallized in the following question: What is the dramatic function of the tempor

This research includes the synthesis, characterization, and investigation of liquid crystalline properties of new rod-shaped liquid crystal compounds 1,4- phenylene bis(2-(5-(four-alkoxybenzylidene)-2,4-dioxothiazolidin-3- yl)acetate), prepared thiazolidine-2,4-dione (I) by the thiourea reaction with chloroacetic acid and water in the presence of the concentrated hydrochloric acid. The n-alkoxy benzaldehyde (II)n synthesized from the reacted 4- hydreoxybenzaldehyde and n-alkyl bromide with potassium hydroxide, and then the compound (I) was reacted with (II)n in the presence of piperidine to produce compounds (III)n. Also, hydroquinone was converted into a corresponding compound (IV) by refluxing with two moles of chloracetyl chloride in pyr

The effect of mixed corrosion inhibitors in cooling system was evaluated by using carbon steel specimens and weight loss analysis. The carbon steel specimens immersed in mixture of sodium phosphate (Na₂ HPO₄) used as corrosion inhibitor and sodium glocunate (C₆ H₁₁ NaO₇) as a scale dispersant at different concentrations (20,40, 60, 80 ppm) and at different temperature (25,50,75 and 100)ºC for (1-5) days. The corrosion inhibitors efficiency was calculated by using uninhibited and inhibited water to give 98.1%. The result of these investigations indicate that the corrosion rate decreases with the increase the corrosion inhibitors concentration at 80 ppm and at 100ºC for 5 days, (i.e,

Playing is the only common language among children in every place and time, to the fact that what distinguishes the children is their quest to play and fun way innate, not acquired, which is expressed with the child really is one of the rights. And play a key entrance to the growth of the child mentally, intellectually and cognitively and not for the child emotionally and socially just. In the play the child begins to identify and classify objects and learn concepts and circulate among themselves on a linguistic basis. Activity here and play a major role in leading the linguistic development of the child in the composition has the communication skills.

The Games (especially intellectual ones) Whatever the cause of the development

The present work evaluated the differences in mechanical properties of two athletic prosthetic feet samples when subjected to impact while running. Two feet samples designated as design A and B were manufactured using layers of different orientations of woven glass fiber reinforced with unsaturated polyester resin as bonding epoxy. The samples’ layers were fabricated with hand lay-up method. A theoretical study was carried out to calculate the mechanical properties of the composite material used in feet manufacturing, then experimental load-deflection  test was applied at 0 degree position and 25 degree dorsiflexion feet position  and impact test were applied for both feet designs to observe the behavior

The concept of insurance policy is one of the concepts that expresses a way to face the risks that a person is exposed to in the field of his life. It is a system that involves a prior agreement between two parties through which the risk is transferred from the second party (the insured) to the first party (the insurer) in return for paying an amount Calculated was able to cover the potential loss according to certain percentages agreed upon between the two parties, and that the main goal of any scientific analysis of the risk is to choose the most appropriate policy or method to confront it, by identifying the risks and ways to address them, and the main goal is to reduce losses and limit the possibility of their occurrence.

In

In this work, an investigation for the dynamic analysis of thin composite cylindrical and spherical shells is presented. The analytical solution is based upon the higher order shear deformation theory of elastic shells from which the developed equations are derived to deal with orthotropic layers. This will cover the determination of the fundamental natural frequencies and mode shapes for simply supported composites cylindrical and spherical shells.

      The analytical results obtained by using the derived equations were confirmed by the finite element technique using the well known Ansys package. The results have shown a good agreement with a maximum percentage of discrepancy, which gives a confidence o