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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
Mon Oct 01 2012
Journal Name
Iraqi Journal Of Physics
Effect of carbon nanotube and Zn particles addition on the some mechanical properties and thermal conductivity of unsaturated polyester
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In this research work a composite material was prepared contains a matrix which is unsaturated polyester resin (UPE) reinforced with carbon nanotube the percentage weight (0.1, 0.2, 0.4.0.5) %, and Zn particle the percentage weight (0.1, 0.2,0.4,0.5)%.
All sample were prepared by hand lay-up, process the mechanical tests contains hardness test, wear rate test, and the coefficient of thermal conductivity. The results showed a significant improvement in the properties of overlapping, Article containing carbon nano-tubes and maicroparticles of zinc because of its articles of this characteristics of high quality properties led to an, an increase in the coefficient of the rmalconductivity, and increase the hardness values with increased pe

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Alloys And Compounds
Probing the effects of thermal treatment on the electronic structure and mechanical properties of Ti-doped ITO thin films
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Publication Date
Fri Apr 01 2022
Journal Name
Chalcogenide Letters
The dependence of the energy density states on the substitution of chemical elements in the Se6Te4-xSbx thin film
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The energy density state are the powerful factor for evaluate the validity of a material in any application. This research focused on examining the electrical properties of the Se6Te4- xSbx glass semiconductor with x=1, 2 and 3, using the thermal evaporation technique. D.C electrical conductivity was used by determine the current, voltage and temperatures, where the electrical conductivity was studied as a function of temperature and the mechanical electrical conduction were determined in the different conduction regions (the extended and localized area and at the Fermi level). In addition, the density of the energy states in these regions is calculated using the mathematical equations. The constants of energy density states are det

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Publication Date
Thu Feb 18 2021
Journal Name
Journal Of Optical Communications
Theoretical investigation of multiple input–multiple output (MIMO) technique for line of sight (LoS) underwater wireless optical communications system
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Abstract<p>In this paper, a theoretical investigation was suggested to study underwater wireless optical communication (UWOC) system based on multiple input–multiple output (MIMO) technique. The modulation schemes such as RZ-OOK, NRZ-OOK, 32-PPM and 4-QAM applied under different coastal water types. MIMO technique enabled the system to transmit data rate with longer distance link. The performance of the proposed system examined by BER and data rate as a metrics. Several impairments such as the types of water by the attenuation of coastal water and the distance link were taken into account for the transmission of the optical signal to appreciate the reliability of the MIMO technique. The theore</p> ... Show More
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Publication Date
Fri Sep 15 2023
Journal Name
Al-academy
The aesthetics of employing the Cap Cut program in the montage and effects of digital content on the Internet
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Traditional programs and the tedious and financially costly processes they require are no longer the best choice for content makers. The continuous development and development have led to the emergence of competitive software that offers capabilities that are more suitable for aesthetic needs, as it breaks down stereotypical frameworks from the familiar to the unfamiliar to be more suitable for graphic subjects in terms of dealing with the requirements of the digital content industry. Video for communication platforms, as it has more advantages than traditional software and the flexibility and high quality it offers at the level of the final product, All of this contributed to supplementing the image with aesthetic employments with data

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Publication Date
Fri Mar 31 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Therapeutic Use of Silymarin in the Management of Suspected Renal and Hepatic Injury Produced by NSAIDs in Osteoarthritis Patients
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Long-term use of non-steroidal anti-inflammatory drugs (NSAIDs) mostly associated with renal and hepatic adverse effects, and the adjunct use of compounds with potent protective effects, like silymarin, may be one of the choices to avoid these effects. This project was designed to evaluate the protective effect of silymarin against the suspected renal and hepatic injury induced with long term use of NSAIDs; 220 patients with osteoarthritis were randomized into 5 groups and treated with either silymarin 300mg/day alone, piroxicam 20mg/day alone, meloxicam 15mg/day alone or the combination of each of them with silymarin for 8 weeks. The renal and hepatic functions were evaluated before starting treatment and after 8 weeks including assessm

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Publication Date
Sat Jan 05 2019
Journal Name
Iraqi Journal Of Physics
The Influence of RF power, pressure and substrate temperature on optical properties of RF Sputtered vanadium pentoxide thin films
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The V2O5 films were deposited on glass substrates which produce using "radio frequency (RF)"power supply and Argon gas technique. The optical properties were investigated by, UV spectroscopy at "radio frequency" (RF) power ranging from 75 - 150 Watt and gas pressure, (0.03, 0.05 and 0.007 Torr), and substrate temperature (359, 373,473 and 573) K. The UV-Visible analysis shows that the average transmittance of all films in the range 40-65 %. When the thickness has been increased the transhumance was decreased from (65-40) %. The values of energy band gap were lowered from (3.02-2.9 eV) with the increase of thickness the films in relation to an increase in power, The energy gap decreased (2.8 - 2.7) eV with an increase in the pressure and

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Publication Date
Fri Jun 30 2006
Journal Name
Al-kindy College Medical Journal
The Use of Spiral Computerized Tomography in the Diagnosis of Middle –Third Facial Fractures as Compared to Plain Radiography
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Background: Trauma is one of the most common
clinical problems that confront the maxillofacial
surgeon and radiologist alike. Middle third facial
fractures are diagnosed primarily on the bases of
clinical examination and plain radiographs than can
result in much preoperative speculation.
Objective: To assess the advantages of spiral
computerized tomography over conventional
radiography in the pre-surgical evaluation of middle
third facial fractures.
Methods: Thirty patients with thirty-eight facial
fractures were studied, all patients were examined
clinically, by plain radiography and then by spiral CT.
Results: Of the 38 middle-third fractures, 16
(42.1%) were zygomatic fractures, 8 (21.1%) were

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Publication Date
Sat Jun 30 2012
Journal Name
Al-kindy College Medical Journal
The Necessity of Teaching Diabetic Patients the Correct way of Insulin Administration: A Clinical Trial to Improve Glycemic Control
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Background: It is important to achieve good glycemic control to avoid long-term diabetic complications. It has been largely debated about the role of correct way of insulin administration to get the desired glycemic control.
Objective: To evaluate the effect of teaching diabetic patients who are on insulin therapy the correct way of injecting insulin and its effect on glycemic control.
Methods: A non randomized clinical trial with 820 diabetic patients on insulin therapy on whom A1 c estimation was performed before and after three months of teaching them the right injection technique.
Results : Sixty seven patients (8.17%) had A1 c 6.5% before they were enrolled in the study while the majority (753 patents, 91.82%) had A1 c 6.5%

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Publication Date
Mon Feb 13 2023
Journal Name
Bmc Oral Health
The reliability of using light therapy compared with LASER in pain reduction of temporomandibular disorders: a randomized controlled trial
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Abstract<sec> <title>Background

Temporomandibular Disorders (TMD) refer to a group of symptoms where pain is the most leading cause to demand a treatment by the patient. Light therapies are of great importance at current times due to its biosafety and non-invasive quality when used for the management of TMD symptoms. This study aimed to evaluate the efficacy of red LED light with low-level LASER in treating TMD patients.

Materials and methods

A double-blind randomized clinical study was conducted and included 60 patients along 3 groups (20 for e

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