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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 2009
Journal Name
Iraqi Journal Of Physics
Oscillator Strength and Quantum Efficiency of Fluoranthene Molecule
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The fluorescence and absorption spectra of Fluoranthene dissolved in
cyclohexane and ethanol were studied and analyzed. The effect of the
concentration of this molecule and the polarity of the solvents on the spectral
shifts and on relative intensity has been investigated. A computational program
was written in order to convert the spectra from grapher to data. Some
photophysical parameters such as oscillator strength and quantum efficiency have
been calculated. Fluorescence quantum efficiency of Fluoranthene was measured
relative to Quinine Sulfate (QS) in 1N H2SO4. The obtained values were (0.5) in
cyclohexane and (0.45) in ethanol

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Publication Date
Mon Aug 25 2025
Journal Name
Al-nahrain Journal For Engineering Sciences
Optimum Height of Plate Stiffener under Pressure Effect
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The economical design of plate loaded by pressure can be obtained by using stiffeners instead of increasing the thickness of plate. The main subject of this work is to obtain the effect of stiffener height on the maximum stress in the plate subjected to pressure load. Different plate-stiffener sets are selected to find the effects of stiffener thickness, plate dimensions and pressure, on the optimum stiffener height. The models under consideration are square plates clamped rigidly from four edges. Finite Element method is used to analyze 160 different models by using the Finite Element software package ANSYS version 11. Another analysis method based on maximum stress equation is used to analyze 30 models. The graphical comparison of results

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Pharmacy And Biological Sciences
Cytotoxic Effect of Methotrexate on Leishmania donovani Promastigotes
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Leishmania is auxotroph to folic acid,antifolates drug inhibit the synthesis and conversion of folate derivatives. In this study, cytotoxic effect of methotrexate was investigated on the procyclic promastigotes proliferation of L. donovani. The results showed a significant (p ≥ 0.05) difference in growth of treated groups at high concentrations (1000, 500, 250, 125.5) μM after 24, 48 hrs., while at 72 hrs. significant difference was observed at all concentration. The IC50 values was measurable after 24, 48 and 72 hrs. and it was 174.238, 52.283 and 109.175 μM, respectively. The present study showed the cytotoxic effect of methotrexate on the proliferation of promastigotes of the visceral type of Leishmania.

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Publication Date
Wed Apr 01 2015
Journal Name
Al–bahith Al–a'alami
Legal Legislation and Freedom of Expression / Historical Approach
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Freedom of opinion and expression occupy the first place among the concerns of countries and international organizations. And it is also the basis of contemporary freedom because it is the foundation for achieving freedom in other fields such as politics, economics, education, etc.. The constitutions of the state have ensured that almost the entire freedom to express an opinion in all its forms either orally or writing or images of expressions, but these freedoms are identified within the law. Most countries announced their commitment to the international conventions and texts issued by international and regional organization like the Universal Declaration of Human Rights in 1948, and the International Covenant on Civil and Political Rig

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Publication Date
Fri Sep 01 2017
Journal Name
Global Journal Of Pure And Applied Mathematics
Solution of Modified Kuznetsov Model with Mixed Therapy
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In this paper two modifications on Kuznetsov model namely on growth rate law and fractional cell kill term are given. Laplace Adomian decomposition method is used to get the solution (volume of the tumor) as a function of time .Stability analysis is applied. For lung cancer the tumor will continue in growing in spite of the treatment.

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Publication Date
Tue Jun 01 2021
Journal Name
Baghdad Science Journal
The Dominant Metric Dimension of Corona Product Graphs
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The metric dimension and dominating set are the concept of graph theory that can be developed in terms of the concept and its application in graph operations. One of some concepts in graph theory that combine these two concepts is resolving dominating number. In this paper, the definition of resolving dominating number is presented again as the term dominant metric dimension. The aims of this paper are to find the dominant metric dimension of some special graphs and corona product graphs of the connected graphs  and , for some special graphs  . The dominant metric dimension of  is denoted by  and the dominant metric dimension of corona product graph G and H is denoted by .

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Publication Date
Mon Dec 20 2021
Journal Name
Bulletin Of The Iraq Natural History Museum
SURVEY OF INSECTS IN SOME SOUTHERN IRAQI MARSHES
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This study included a survey and review of the scientific names of the marsh insects (aquatic and surrounding it) for the purpose of unifying and updating the database. The survey reveals 109 species under 77 genera that belong to 32 families and 7 orders as follow: Coleoptera (44 species), Diptera (7 species) Ephemeroptera (2 species), Hemiptera (14 species), Hymenoptera (11 species), Lepidoptera (2 species) and Odonata with 29 species. Information of specimens' collection for each species, synonyms and geographical distribution were provided.

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Publication Date
Sun Feb 24 2019
Journal Name
Iraqi Journal Of Physics
Design and evalution of a solar PV system
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PV connected systems are worldwide installed because it allows consumer to reduce energy consumption from the electricity grid. This paper presents the results obtained from monitoring a 1.1 kWp. The system was monitored for nine months and all the electricity generated was fed to the fifth floor for physics and renewable energy building   220 V, 50 Hz. Monthly, and daily performance parameters of the PV system are evaluated which include: average generated of system Ah per day, average system efficiency, solar irradiation around these months. The average generated kWh per day was 8 kWh/day, the average solar irradiation per day was 5.6 kWh/m2/day, the average inverter efficiency was 95%, the average modules efficien

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Developing of bacterial mutagenic assay system for detection
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Been Antkhav three isolates of soil classified as follows: Bacillus G3 consists of spores, G12, G27 led Pal NTG treatment to kill part of the cells of the three isolates varying degrees treatment also led to mutations urged resistance to streptomycin and rifampicin and double mutations

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
Incidence of nutritional anemia in baghdad and baquba
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Anaemia is one of the most important problems of malnutrition in the world, especially in countries developing and anemia is associated inextricably important public health and HIV and morbidity and reduced mental capacity This study aims to determine the incidence of anemia for the period 1999-2000 among healthy adults outwardly and its relationship with some variablesjob related study sample included 200 male and 200 Antymn but the cities of Baghdad and Baquba reviewers for central labs

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