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
Propranolol is a nonselective-adrenergic blocker used in the treatment of hypertension, cardiac arrhythmias, and angina pectoris. A significant problem in propranolol therapy is that it undergoes extensive presystemic metabolism after oral administration leading to reduced bioavailability. In this study, two new propranolol derivatives have been designed, synthesized and characterized. These compounds were formed by acylation of propranolol followed by nucleophilic substitution reaction of acylated propranolol, these derivatives were analyzed for IR, CHN, melting points, and evaluated for their lipophilic properties compared with propranolol. The lower partition coefficient of these two derivatives revealed that the prodrug approach may be
... Show MoreThe city of Derna has distinctive architectural and architectural features, like other Arab and Islamic cities in the Arab West and North Africa. Its markets and shops have taken many different forms and structural forms within the urban fabric of the central commercial zone. The meeting between the various commercial and handicraft jobs and consumers within a spatial area starting with the old markets of the dark market and the agency of the harvest and vegetable market and the mosque of the old and the square of the mosque and the Red Square and the square Kharazin. It then grew linearly towards commercial hubs that were associated with the city's expansion axes. Old markets represent the architectural and planning heritage associated
... Show MoreThis research deals with the topic (Fantasy Parody in the Design of the Advertisement) in view of the important role that fantasia plays in designing the most creative and attractive advertisements to the recipients. The research problem lies in accordance with the following question:
What is the Fantasy Parody in the Design of the Advertisement?
It means the imagination, the unfamiliar; and features that emerge for it that distinguish it from other concepts. Fantasy advertisement is creativity in innovative ways, either through collage, merging, or the use of various artistic expressions in terms of intellectual and cultural awareness. When uses in the parody of advertisement, it has helped to come up with an aesthetic experie
Abstract
Balance is a psychological need and a requirement of importance as the individual seeks to maintain it. The research problem is summarized in the question: do students in the kindergarten department have a cognitive balance? The research aims to identify the cognitive balance of students in the kindergarten department and to identify if there are differences among students of the four stages according to the cognitive balance. The research community was limited to the students in the kindergarten department at the University of Baghdad / College of Education for Women and Al-Mustansiriya University / College of Basic Education and Iraqi University / College of Education for Women for the academic y
... Show Moreالهدف من العمل الحالي هو استخدام مادة غير سامة وغير مكلفة ذات قدرة عالية على امتصاص الماء ، وهي طين البوكسايت، لامتصاص صبغة البروموثيمول الزرقاء من محلول مائي. تُستخدم المركبات العضوية الاصطناعية كصبغات بشكل شبه حصري في العمليات الصناعية الحديثة مثلاً في إنتاج المنسوجات والجلود والطلاء والأغذية ومستحضرات التجميل والمستحضرات الصيدلانية. تشكل هذه الأصباغ خطرًا على البيئة عند إطلاقها نظرًا لآثارها الجا
... Show MorePorosity and permeability are the most difficult properties to determine in subsurface reservoir characterization. The difficulty of estimating them arising from the fact that porosity and permeability may vary significantly over the reservoir volume, and can only be sampled at well location. Secondly, the porosity values are commonly evaluated from the well log data, which are usually available from most wells in the reservoir, but permeability values, which are generally determined from core analysis, are not usually available. The aim of this study is: First, to develop correlations between the core and the well log data which can be used to estimate permeability in uncored wells, these correlations enable to estimate reservoir permeabil
... Show MoreIntroduction: Breast cancer is a significant global health concern, affecting millions of women worldwide. While advancements in diagnosis and treatment have improved survival rates, the impact of this disease extends beyond physical health. It also significantly influences a woman's lifestyle and overall well-being. Objectives: The current study intends to analyze the lifestyle of breast cancer patients who are receiving therapy or are being followed up at the Oncology Teaching Hospital in Medical City, Baghdad, Iraq. Method: The present study uses a descriptive design with an application of an evaluation approach. A convenience sample of 100 women with breast cancer was selected from the Teaching Oncology Hospital at the Medical C
... Show MoreIn this paper, we study, in details the derivation of the variational formulation corresponding to functional with deviating arguments corresponding to movable boundaries. Natural or transversility conditions are also derived, as well as, the Eulers equation. Example has been taken to explain how to apply natural boundary conditions to find extremal of this functional.
Purpose/objective:
1 - To explain the financial impact of the activities and areas of human resources management and the adoption of the methodology for estimating costs on the basis of conduct and statement of how to assess costs and benefits of human resource activities.
2 - Measuring human capital, and its impact on the financial statements.
Design/methodology/approach:
Concentrated dimensions of the research paper's lack of financial statements prepared by the organizations for information mandated human resource its components of the three (attraction - development
... Show More