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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
Tue Dec 01 2020
Journal Name
Gulf Economist
The Bayesian Estimation in Competing Risks Analysis for Discrete Survival Data under Dynamic Methodology with Application to Dialysis Patients in Basra/ Iraq
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Survival analysis is one of the types of data analysis that describes the time period until the occurrence of an event of interest such as death or other events of importance in determining what will happen to the phenomenon studied. There may be more than one endpoint for the event, in which case it is called Competing risks. The purpose of this research is to apply the dynamic approach in the analysis of discrete survival time in order to estimate the effect of covariates over time, as well as modeling the nonlinear relationship between the covariates and the discrete hazard function through the use of the multinomial logistic model and the multivariate Cox model. For the purpose of conducting the estimation process for both the discrete

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Publication Date
Thu Jan 02 2020
Journal Name
Journal Of The College Of Languages (jcl)
Linguistic Errors in second language learning through Error Analysis theory: هه‌ڵه‌ زمانییه‌كان له‌ فێربوونی زمانی دووه‌مدا (له‌ ڕوانگه‌ی تیۆری شیكاری هه‌ڵه‌ییه‌وه‌)
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Second language learner may commit many mistakes in the process of second language learning. Throughout the Error Analysis Theory, the present study discusses the problems faced by second language learners whose Kurdish is their native language. At the very stages of language learning, second language learners will recognize the errors committed, yet they would not identify the type, the stage and error type shift in the process of language learning. Depending on their educational background of English as basic module, English department students at the university stage would make phonological, morphological, syntactic, semantic and lexical as well as speech errors. The main cause behind such errors goes back to the cultural differences

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Publication Date
Tue Dec 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the activities of the national poverty reduction strategy On achieving the sustainable development goals An applied research in the Ministry of Labor and Social Affairs
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The objective of the research is to shed light on the nature of the impact of the activities of the national strategy for poverty alleviation in achieving the goals of sustainable development, and the research problem was represented by Is there an effect of the activities of the national strategy for poverty reduction in achieving the goals of sustainable development? and represents the field of research in the Ministry of Labor and Social Affairs For the years (2012-2016) and the results of the sustainable development goals indicators for the years (2012-2016), the ready-made statistical program (SPSS ver.10) was used to calculate the percentages, multiple linear regression equation, the F test and the R2 coefficient, and the research

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Publication Date
Mon Feb 25 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
General Sales Tax and its Role in Public Revenuse in Jordan for the Duration (1998-2012)
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   This research aims to introduce the general tax on sales in gordan and the most important concepts related to this type of taxes and identify the  most  on characteristics and stand on its role in supplying the general budget of the necessary fundig to cover the over head of the state and the factorsinfluencing it and whether such a tax has been able to chieve the desired goals.including in contribute to an important and growing role in puplic revenues or not to be able to achieve these goals through the use of descriptive and analytical technique based on the data and information relevant.wasreached some conclusion and  recommendations was most important is that the general sales tax comes in

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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
High Commitment Management and their Impact in Organizational Excellence Afield Research for opinions a sample of managers in the company general Alfurat for chemical industries \Babylon
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In its theoretical framework, this study dealt with the subjects of high commitment management and organizational excellence, as the study came in response to the growing developments and changes in the fields of management. It includes an analysis of correlation and effect between high commitment management, which has been attracting a lot of attention recently due to the intensifying rivalry between organizations because of certain external factors like globalization and world markets liberation, and its effect in achieving organizational excellence.

The practical framework, on the other hand, dealt with the analysis of correlation and effect between the study's variables. The problem

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Roleof Time Management in Stages Claims Settlement of Insurance from Fire: Research Exploratory in General Iraqi Insurance Company and Private Al hamra Company for Insurance
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The insurance activity in the various countries of the world are important indicators of the strength of the country's economy, he came to study the stages compensation insurance settlement against fire and the importance of investing time risk in achieving the payment of compensation speed, and the implications for the continuation of the insured to carry out insurance with the insurance company, whether working within the public sector or the private sector. Hence the research problem in how quickly insurance companies to pay compensation as soon as possible and the return of the insured to carry out its work and make up for what he died from loss. Intentional sample was selected from branches and divisions and Their assistants manager

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Publication Date
Thu Jun 08 2023
Journal Name
Iraqi Journal Of Laser
PDF Lab-On-a-Chip an integrated microfluidic device sensitive low-Cost, and Rapid with a syringe pump for Analysis of Ibuprofen
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Abstract: Microfluidic devices present unique advantages for the development of efficient drug assay and screening. The microfluidic platforms might offer a more rapid and cost-effective alternative. Fluids are confined in devices that have a significant dimension on the micrometer scale. Due to this extreme confinement, the volumes used for drug assays are tiny (milliliters to femtoliters).

 In this research, a microfluidic chip consists of micro-channels carved on substrate materials built by using Acrylic (Polymethyl Methacrylate, PMMA) chip was designed using a Carbon Dioxide (CO2) laser machine. The CO2 parameters have influence on the width, depth, roughness of the chip. In order to have regular

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Publication Date
Thu Aug 01 2024
Journal Name
The American Journal Of Management And Economics Innovations
THE ROLE OF ECONOMIC DATA ANALYSIS IN MANAGING MEDIUM AND SMALL COMPANIES TO MAKE STRATEGIC DECISIONS AND IMPROVE PERFORMANCE: AN ANALYTICAL STUDY
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Economic analysis plays a pivotal role in managerial decision-making processes. This analysis is predicated on deeply understanding economic forces and market factors influencing corporate strategies and decisions. This paper delves into the role of economic data analysis in managing small and medium-sized enterprises (SMEs) to make strategic decisions and enhance performance. The study underscores the significance of this approach and its impact on corporate outcomes. The research analyzes annual reports from three companies: Al-Mahfaza for Mobile and Internet Financial Payment and Settlement Services Company Limited, Al-Arab for Electronic Payment Company, and Iraq Electronic Gateway for Financial Services Company. The paper concl

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Publication Date
Sat Mar 30 2024
Journal Name
Civil Engineering And Architecture
Assessing Environmental Sustainability and Design Integration in the Context of District 838, Al-Dawra, Baghdad, Iraq - An Analysis of Urban Multifunctional Land Uses
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This research explores the intricate relationship between environmental sustainability and urban design in Al-Jumhuriya Neighborhood, Baghdad, reflecting urban development challenges and opportunities. It highlights the need to balance growth, functionality, and quality of life with environmental responsibility in urban areas worldwide. The research includes a literature review on environmental sustainability in urban design and the utilization of multifunctional land in contemporary cities. The research employs a mixed-methods approach, combining quantitative and qualitative data collection methods. Survey results show a diverse range of perspectives, indicating concerns about air quality and local regulations but also positive views on co

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Impact of the Financial Reporting of Liabilities and Assets of Deferred Income Tax in the quality of Accounting Information
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Abstract

The research problem Focused about extent adoption of the financial reporting obligations and assets of the deferred income tax attributable to the concepts of accounting theory and whether the tax laws or accounting principles as well as local accounting rules to recognize the obligations and assets of deferred income tax in the financial statements, and what is the impact of the financial reporting of liabilities and assets Deferred tax in the quality of accounting information, and research aims to the statement of the accounting concepts of the theory of financial reporting obligations and assets of deferred income tax, view and analyze the differences in reporting, resulting from a discrepanc

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