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

Simple, sensitive and economical spectrophotometric methods have been developed for the determination of cefixime in pure form. This method is based on the reaction of cefixime as n-electron donor with chloranil to give highly colored complex in ethanol which is absorb maximally at 550 nm. Beer's law is obeyed in the concentration ranges 5-250 µg ml-1 with high apparent molar absorptivities of 1.52×103 L.mole-1. cm-1.

Dox, is still widely used in modern cancer treatments for different type of malignancy despite the advent of targeted therapy. However, its beneficial effect was limited by its toxicity on various organs. The objective of this study was to investigate the hepatoprotective effect of menaquinone-7 against hepatotoxicity induced by doxorubicin in rats. Sixty adult rats of both sexes were used in this study; the animals were randomly enrolled into six groups of 10 animals each. Group I: negative control; Group II: Menaquinones-7 at a dose of 16µg/kg; Group III: Menaquinones-7 at a dose of 48µg/kg; Group IV: positive control (Doxorubicin 15mg/kg); Group V: Menaquinones-7 at a dose of 16µg/kg administered prior to a single dose of Doxorubicin

Introduction: Rheumatoid arthritis (RA) is one of the most prevalent systemic inflammatory diseases worldwide. Cardiac complications present the most common mortality cause among RA patients. One of the most important comorbid conditions with RA is diabetic hyperglycemia mainly type 2 diabetes mellitus (T2DM). Aim of the study: The present study was conducted to assess prevalence of T2DM among patients diagnosed with RA from Iraq. Methodology: We included a randomly selected 100 rheumatoid arthritis. All included patients were subjected to anthropometric measurements, diabetic profile assessment and ESR, CRP and rheumatoid factor measurement. Results: Among the included RA patients, 28 patients were diagnosed with new-onset DM. Our

Hand-lay up method was used to prepare the samples made of epoxy (EP) as a matrix reinforced with chopped carbon fibers (CCF). The fatigue behavior of epoxy resin /chopped carbon fiber composites was studied with different weight percentage of chopped carbon fibers (2.5%,5%,7.5%,10%,12.5%). The fatigue test was carried out under alternate bending method, which was made by applying sinusoidal wave with constant displacement (15mm), stress ratio R=-1,and loading frequency 10Hz, which is believed to give a negligible temperature rise during the test. The results of the maximum stress, fatigue strength, fatigue limit and fatigue life of the tested composites are calculated from stress(S)-number of cycles(N) (S-N) curves.
It was shown that

The research deals with one of the urban problems facing cities, namely the existence of neglected urban spaces that need to be activated , These spaces give a negative image of the city, is not conducive to life and social interactions or the city has a one distinctive urban experience, leading to a reduction peoples' confidence in revisiting of those areas, hinder the rest of the activities in that region . Because these spaces are of the basic components of the city and give it its identity through the elements and entities that constitute it  , The idea of research emerged in the reclaiming of these spaces within contemporary urban trends and the activation of  flexible  , short-term and inovation for that purpose with

  The chalcones 1( a,b) were prepared by the reaction of  2- acetyl benzofuran with two aromatic aldehydes in the presence of alkaline media. These chalcones are used as starting material to obtain the  desired heterocyclic: pyrazolin, isoxazoline, pyrimidinthion, pyrimidinone, cyclohexanone and indazole derivatives. The structure of newly synthesized heterocyclic compounds were established on the basis of  their melting points, elemental analysis(C.H.N), FTIR and 1HMNR (for some of them) spectral data . The synthesized compounds have been screened for their antibacterial activities, they exhibited good antibacterial activity against Escherichia coli (G-) and Staphylococus aureus (G+) . 

Soil-structure frictional resistance is an important parameter in the design of many foundation systems. The soil-structure interface area is responsible for load transferring from the structure to the surrounding soil. The mobilized shaft resistance of axially loaded, long slender pile embedded in dense, dry sand is experimentally and numerically analyzed when subjected to pullout force. Experimental setup including an instrumented model pile while the finite element method is used as a numerical analysis tool. The hypoplasticity model is used to model the soil adjacent to and surrounding the pile by using ABAQUS FEA (6.17.1). The soil-structure interface behavior depends on many factors, but mainly on the interface soi

In this research we prepared nanofibers by electrospinning from
poly (Vinyl Alcohol) /TiO2. The spectrum of the solution (Emission)
was studied and found to be at 772 nm, several process parameters
were such as concentration of TiO2 , and the effect of distance from
nozzle tip to the grounded collector (gap distance). The result of the
lower concentration of, the smaller the diameter of nanofiber is.
Increasing the gap distance will affect nanofibers diameter