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Analysis Tax Advantage of Financing Leverage: An Empirical Research
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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 borrowing a direct correlation, in other words, raising the value of the interest rate on borrowing payments before tax when the value of the loan rises and the proportion of the interest rate, and as a result increases the value of what is achieved tax shield for the benefit of the company. Cash flows for the decision to purchase and leverage include (acquisition) cost of interest on the loan and the repayment of the loan value, as well as the costs borne by the company of insurance premiums, maintenance and depreciation costs, a high

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Publication Date
Sun Dec 31 2017
Journal Name
College Of Islamic Sciences
The contributions of Arab scientists In (algebra)
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Research summary

Praise be to God, and prayers and peace be upon our master Muhammad, his family and companions until the Day of Judgment.

As for after:

It is the right of every nation to take care of its scientific heritage, and to reveal its human civilizational impact, and the Arabs are the richest nations in heritage, as they had in every period of time a sign and pride, the Arabs fulfilled their duty towards humanity, and they carried out a large part of their scientific activity towards humanity.

Therefore, highlighting some of the scientific aspects of the civilized activity of the Arabs, and removing some of the illusions spread by some malicious people, is a human duty before it is a national duty.

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Publication Date
Wed May 06 2015
Journal Name
Journal Of Social Science Research
The Syntactic and Concurrent Aspects of Emphasizers
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The reinforcing effect of emphasizers can hardly be denied, hence their importance , hence the justification for writing this paper. As a particular type of adverbials , emphasizers form part of a major syntactic class. This study, thus, introduces the topic by first discussing a grammatical category characterized by being mobile and optional. The paper duly shows the scaling effect of emphasizers, their kinds and the transformational selectional rules that are operative in moving them to the right or left of the VP. It also handles their syntactic role as modifiers, their syntactic features,their occurrence or non- occurrence with negation and imperative and the position they occupy in the sentence. The paper also dwells on the agr

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Publication Date
Wed Oct 01 2008
Journal Name
Saudi Medical Journal
Bacille Calmette-Guerin immunotherapy of viral warts.
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KE Sharquie, JR Al-Rawi, AA Al-Nuaimy, SH Radhy, Saudi medical journal, 2008 - Cited by 78

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Publication Date
Mon Dec 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Quality Improvement of the Locally Produced Alum
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Publication Date
Thu Apr 01 2021
Journal Name
Iop Conference Series: Earth And Environmental Science
Theoretical structure of Eco-cities: subject review
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Given the importance of ecology and its entry into various fields in general and the urban environment particularly; ecological cities take wide ranges of application at multiple regional and global levels. However, it repeatedly noted that there was a state of cognitive confusion and overlapping in the term ecology comes from the diversity of implementation within several disciplines. Architects, designers, and planners have instilled biological development directly into the formal principles as well as the social structures of the ecological cities. Therefore, the research presents a rapid review of the most relevant areas that dealt with the ecological cities by research and analysis at various levels, from the concept and definition of

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Publication Date
Fri Dec 01 2023
Journal Name
Iop Conference Series: Earth And Environmental Science
Chemotaxonomy of Twelve Mimosoideae Species in Iraq
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Abstract<p>Samples of twelve species belong to mimosoideae were collected from baghdad. The current study aimed to screen the bioactive compounds from leaves methanol extracts of twelve species from Mimosoideae to assess the phytochemical compounds properties. The twelve species of Mimosoideae<italic>were Acacia cyanophylla</italic>Lindl.<italic>, Acacia farnesiana</italic>(L.) Willd.<italic>, Albizia lebbeck</italic>(L.) Benth.,<italic>Albizia julibrissin</italic>Durazz<italic>, Calliandra haematocephala, Leucaena leucocephala</italic>subsp<italic>leucocephala, Leucaena leucocephala</italic>subsp.<italic>glabrata, Mimosa pudica</italic>L.,<j></j></p> ... Show More
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Publication Date
Fri Nov 09 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Psychological Problems of Patients with Colorectal Cancer
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Objective: Assessment the psychological problems in patients with colorectal cancer, and to find out the
relationship between socio-demographic characteristics such as (age, sex, marital status, educational level,
and occupation) and psychological problems for those patients.
Methodology: A descriptive design is employed through the present study from 1
st July 2011 to 25
th December
2011 in order to study the quality of life in colorectal cancer patients with psychological problems.
A purposive (non probability) sample is selected for the study which includes (60) patients diagnosed with
colorectal cancer were treated in Mosul Oncology and Nuclear Medicine hospital or the patients who visited
the outpatient cl

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Publication Date
Sun Mar 01 2009
Journal Name
The Third International Conference Of The College Of Science –university Of Baghdad
On Maximal solution of nonlinear operator equation
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Publication Date
Wed Apr 12 2023
Journal Name
Periodical Of Engineering And Natural Sciences
Digital citizenship for faculty of Iraqi universities
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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The Properties of Thermal Waves Affecting Iraq
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This research aims at studying each of the cold and hot thermal wavelengths affecting
Iraq for a minimum climatic course of 11 years beginning from 1992 till 2002. Three stations
were selected including the parts of Iraq surface: Mosul, Baghdad and Basrah.
The wave days were also connected with the related climatic elements represented by
the wind direction and speeds and the relative humidity. It was shown that Iraq is affected by
the rates of hot thermal wave lengths greatly compared to the rates of cold wavelengths. The
results suggested that the highest rate of hot and cold wavelengths recorded over Basra station
was (3.5) days for the cold and (5) days for the hot. While the lowest rates was at Mosul
station

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