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
Planning of electrical distribution networks is considered of highest priority at the present time in Iraq, due to the huge increase in electrical demand and expansions imposed on distribution networks as a result of the great and rapid urban development.
Distribution system planning simulates and studies the behavior of electrical distribution networks under different operating conditions. The study provide understanding of the existing system and to prepare a short term development plan or a long term plan used to guide system expansion and future investments needed for improved network performance.
The objective of this research is the planning of Al_Bayaa 11 kV distribution network in Baghdad city bas
... Show MoreThis research aims to establish a morphological study of the sources wrote picnic party in Morphology The sources from which he took the owners wrote their material (Nzhah Altarf) morphological accurate survey requires full briefing survey.
This is very difficult, because they were not mean with reference to the sources, who transferred them, so it was difficult to know the author, who mentioned it to say that on one hand, and on the other hand, find them do not deny preferred their predecessors of Arab scholars, and this is evidence of scientific integrity they have and high character they have, Sometimes we find that thay me htioh their opihios with their hames cite their views with anonymity, and sometimes their books and remember
The present study was undertaken to determine the species of tumbling flower beetles (Coleoptera, Mordellidae) found in Iraq. Specimens have been collected from different localities of Iraq since 1970. Results show that the tumbling flower beetles (Mordellidae) are represented with a total of 13 species belonging to four genera of three tribes, two of these species were described by Dr. Horak (1985,1990) as new species for Iraq Mediimorda maceki HoraK and Mordellistena bolognaHorak; two were previously reported Stenalia escherichi Schilsk and Mordellistena pumila (Gyllenhal) and ten are new records for Iraq. Stenalia araxicola Khnzorian, Stenalia brunneipennis Mulsant, Variimorda
... Show MoreExperimentation Multi effective and fertile grew human desire to discover new ways to express beauty in artwork .And dabble term experimentation in the performing arts and arts architecture, cinema and television in the test forms and interest in the visual effects and movements seek to establish and beauty and schools of thought in literature and art. This study aims to identify
The recent development in communication technologies between individuals allows for the establishment of more informal collaborative map data projects which are called volunteered geographic information (VGI). These projects, such as OpenStreetMap (OSM) project, seek to create free alternative maps which let users add or input new materials to the data of others. The information of different VGI data sources is often not compliant to any standard and each organization is producing a dataset at various level of richness. In this research the assessment of semantic data quality provided by web sources, e.g. OSM will depend on a comparison with the information from standard sources. This will include the validity of semantic accuracy a
... Show MoreThis research aims to study the performance of comedian in the plays of writer Moliere . The problem of research is to answer the following question: How does comedian Moliere's techniques in a number of his plays and funny acts? The research aims at revealing the means used by the comedian in his performance of a comedic character in the number of Moliere plays.
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... Show MoreThe aim of this paper is to translate the basic properties of the classical complete normed algebra to the complete fuzzy normed algebra at this end a proof of multiplication fuzzy continuous is given. Also a proof of every fuzzy normed algebra without identity can be embedded into fuzzy normed algebra with identity and is an ideal in is given. Moreover the proof of the resolvent set of a non zero element in complete fuzzy normed space is equal to the set of complex numbers is given. Finally basic properties of the resolvent space of a complete fuzzy normed algebra is given.
A theoretical investigation is carried out to study the effect of a pencil electron beam propagating inside the plasma region determining the hydrodynamic densities distribution with the aid of numerical analysis finite deference method (FDM).The plasma is generated and trapped by annular electron beams of fixed electron density 1x1014 m-3. The result of the study shows that the hydrodynamic density behaves as the increase in pencil electron beam. The hydrodynamic density ratio goes to more than double as the increase in pencil electron beam density to 1x1018 m-3.