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
ABSTRACT Background: The main goal of chemomechanical endodontic treatment is the reduction or elimination of microorganisms from root canal system. The intracanal medicaments were used to enhance the disinfection process. This study was conducted to evaluate the antibacterial effect of thymus vulgaris, tea tree essential oils and cold pressed black seed oil (BSO) against E.faecalis. Materials and methods: E.faecalis was isolated from ten patients in need for endodontic treatment. The sensitivity of E.faecalis to the tested oils was evaluated in different concentrations in agar well diffusion method and compared with calcium hydroxide. The sensitivity of E.faecalis to vapor of the tested oils was also evaluated, in disk vaporization method
... Show MoreGypseous soils are considered one of the most problematic soils. The skirted foundation is an alternative technology that works to improve the bearing capacity and reduce settlement. This paper investigates the use of square skirted foundations resting on gypseous soil subjected to concentric and eccentric vertical load with eccentricity values of 4, 8, and 17 mm in 16 experimental model tests. To obtain the results by using this type of foundation, a small-scale physical model was designed to obtain the load–settlement behavior of the square skirted foundation; the dimension of the square footing is 100 mm × 100 mm with 1 mm thickness, the skirt depth (
Titanium alloy (Ti-6Al-4V or Gr.23) was widely used as a dental alloy. In the current study, polymerization of eugenol (PE) on Gr.23 titanium alloys was conducted by an electrochemical process before and after being treated by Micro Arc Oxidation (MAO). The formed films were characterized by scanning electron microscopy (SEM), energy-dispersive X-ray spectroscopy (EDS), and X-ray diffraction (XRD). The corrosion behavior of Gr.23 alloy in an artificial saliva environment at a temperature range of 293–323 K has been studied and assessed by means of electrochemical polarization and impedance spectroscopy techniques. Three cases are taken into consideration; bare Gr.23, Gr.23 coated by PE, and Gr.23 coated by PE after MAO treatment. The maxi
... Show More
Photorefractive keratectomy (PRK) is the refractive technique that began with a physical scraping of the epithelial layer of cornea subsequent by laser treatment. Post this procedure to about 48 hours the removed epithelial layer regenerated to protect the eye again. The regeneration process (called re-epithelization) started from the limbus of the cornea toward the central part of it. The re-epithelization mechanism consists of a change in cell density (mitosis) and cell concentration (migration) with a velocity in two directions: radial and tangential. In the present study, an estimation for both radial (responsible for the overlapped layers toward the outward direction of the cornea) and tangential comp
... Show MoreThe present work deals with an experimental investigation of charging and discharging processes in thermal storage system using a phase change material PCM. Paraffin wax was used as the PCM which is formed in spherical capsules and packed in a cylindrical packed column which acted as an energy storage system. Air was used as the heat transfer fluid HTF in thermal storage unit. The effect of flow rate and inlet temperature of HTF on the time of charging and discharging process were studied. The results showed that the faster storage of thermal energy can be made by high flow rate of heat transfer fluid HTF and high inlet temperature of heat transfer fluid. It was found that at 65°C HTF inlet temperature, the melting and solidification pr
... Show MoreThis study was conducted in the botanical garden, Department of biology, College of Science / Mustansiriyah University in spring season, where the starts from (15 February to 15 March, 2019). Under the natural environmental conditions in the greenhouse in order to evaluate the effectiveness of some plant extracts as a promoter for rooting the apical stem cutting of rosemary plants at different concentrations compared with the IBA growth regulator. Plant extracts are Parsley (Petroselinum crispum), Dill (Anethum graveolens) and date palm fruits (Phoenix dactylifera) were used with concentrations (0, 1.25, 2.5 g / l). The IBA concentration was (100 mg / L) with dipping time 24 hour for all treatments. The following measurements were taken aft
... Show MoreThe nanostructured Manganese dioxide/Carbon fiber (CF) composite electrode was prepared galvanostatically using a facile method of anodic electrodeposition by varying the reaction time and MnSO4 concentration of the electrochemical solution. The effects of these parameters on the structures and properties of the prepared electrode were evaluated. For determining the crystal characteristics, morphologies, and topographies of the deposited MnO2 films onto the surfaces of carbon fibers, the X-ray diffraction (XRD), field emission scanning electron microscopy (FESEM), and atomic force microscopy (AFM) techniques were used, respectively. It found that the carbon fibers were coated with γ-MnO2 with a density that increased with increasing the de
... Show More