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

       publishing has become a large space in the field of interactive education and modern  pages have become dedicated to the service of the educational effort in this area as the research in this context of the urgent scientific necessities, especially as we consider in Iraq from the new countries in the exploitation of these new technologies and investment possibilities of the information network And the contents of different in the framework of so-called distance education Here lies the problem of research in the possibility of finding scientific solutions for the design of interactive inter active website for students of the preparatory stage in Iraq and to find out the scientific ways to find des

أهمية البحث :-

 ان انبعاث هذه الامة من جديد لتعاود العطاء من معين النبوة ، ولتنقذ البشرية وتسهم ببناء الحضارة الانسانية، وتشارك في معالجة ازمة الحضارة المعاصرة سوف لايتاتى الا اذا كانت الامة في مستوى اسلامها كتاباً وسنة، وفي مستوى عصرها استيعاباً وتعليماً واعلاماً واتصالاً وحواراً ومشاركةً.

واذا كان انبعاث أي مجتمع مرهون بتوفير شروط وظروف الانبعاث الاولى، حيث لايصلح امر هذه الامة الا بما صلح

The research consists of four chapters, and the research aims to uncover the melodic and rhythmic aspects of the Iraqi Sufi chanting (Thalilah as a model) as one of the models of Sufi chanting in Iraq that is held at the tomb of Sheikh "Abdul Qadir Al-Kilani". As for the temporal limit of the research, it is from 2011 to 2012.
The researcher selected two samples for the research sample:
1. Separation of the Thalilah of the Prophet Al Adnani
2. Separate the chanting of prayers
According to the musical analysis, the researcher prepared the search tool, which consisted of eight paragraphs, for a special standard system in line with the research objectives. The validity and reliability of the instrument was verified by experts to

Researches in the field of evaluation of industrial products emotionally are internationally new and non-existing in the Arabic speaking countries, which is considered the crux of the problem in the current research, in addition to the need of the designers and design students to know how to measure the emotional responses for the industrial product in order to get benefit from them in their designs. The research objective is to get a tool that uses emojis in measuring the emotional responses for the products. The researcher designed an emotional verbal wheel and emojis wheel. The sample of the research consisted of (7) chairs different in design and use, and the respondents were (89) students. The most important results are:
1- Desi

ظهر التحول نحو العولمة في ضوء التغيرات العالمية السريعة والمتلاحقة والعميقة في آثارها وتوجهاتها المستقبلية وخاصة تلك التي شهدها الربع الاخير من القرن العشرين الماضي .إذ تحول الاقتصاد العالمي بالفعل إلى قرية صغيرة متنافسة الاطراف بفعل الثورة التكنولوجية والمعلوماتية . ولم تتوقف الامور عن هذا الحد إذ ان التطور العالمي الحديث وما سيشهده العالم من سيطرة العولمة الجديدة التي تدعو لحرية التجارة وسهولة تبادل الب

The research aims to analysis the future profits of companies listed on the Iraq Stock Exchange through analyzing the relationship between Actual Growth and Sustainable Growth, The study was applied to the sample of companies included in the Iraq Stock Exchange for the period (2010- 2014), The Internal Growth Rate has been used as a measure for the Actual Return Rate but the Sustainable Growth Rate has been measured under the Rose model, The research showed group of conclusions, the most important are:1. From the analysis of sustainable growth for the banks sample and the variables involved in its measure shows that investment in the investors amounts have achieved a significant return, which demonstrates the company's efficiency at gene

The research of three-based financial indicators to create value for shareholders, have been identified research problem in a number of the questions revolved around the extent to which it can express its based performance metrics to create value for the essence and the reality of the surveyed enterprises performance, Can the departments surveyed companies to choose the scale or the most harmonizing index and an expression of the actual performance of the company, has the goal of research is to diagnose the strengths and weaknesses in the performance of the surveyed enterprises through the use of a number of based on the concept of creating economic value and the search for the most suitable indicator to the reality of the perfor

Arabic humanity heritage had considered as a treasure of artistic, literary aspects, which is full of energies to embody investment by suitable historical ideology.

Theatre, art can be used, corresponded to make special essay reflecting a desire to establish cultural notification.

Arabic humanity heritage had considered as a treasure of artistic, literary aspects, which is full of energies to embody investment by suitable historical ideology.

Theatre, art can be used, corresponded to make special essay reflecting a desire to establish cultural notification.