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
Playing is the only common language among children in every place and time, to the fact that what distinguishes the children is their quest to play and fun way innate, not acquired, which is expressed with the child really is one of the rights. And play a key entrance to the growth of the child mentally, intellectually and cognitively and not for the child emotionally and socially just. In the play the child begins to identify and classify objects and learn concepts and circulate among themselves on a linguistic basis. Activity here and play a major role in leading the linguistic development of the child in the composition has the communication skills.
The Games (especially intellectual ones) Whatever the cause of the development
... Show MoreThis paper investigates the concept (α, β) derivation on semiring and extend a few results of this map on prime semiring. We establish the commutativity of prime semiring and investigate when (α, β) derivation becomes zero.
An immunological technique was investigated for the detection of human semen in forensic analysis.This technique included a preparation of anti-human seminal plasma antibodies, by immunizing rabbits with treated human semen. The human semen was treated with an acid to prevent cross reactivity with other human body fluids. The antibody produced was tested against different animal,s seminal fluid samples (dog, goat ,sheep, cow) and human body fluids( saliva, blood , vaginal fluid, ear wax and human semen). It was found that using this developed technique was only selectively responsed with human semen . The prepered kit was evaluated and tested in Forensic laboratory- Ministry of Health. Finally, results were obtained in a c
... Show MoreA new series polymers was synthesized from reaction starting material Bisacodyl A or [(2-Pyridinylmethylene) di-4, 1-phenylene di acetate] with hydrogen bromide, then the products were polymerized by addition polymerization from used adipoyl and glutaroyl chloride. The structure of these compounds was characterized by FT-IR, melting points, TLC, X-Ray, DSC and 1H-NMR for starting material. These compounds were also screened for their antibacterial activists?
The minimum approaches distance of probing electrons in scanning electron microscope has investigated in accordance to mirror effect phenomenon. The analytical expression for such distance is decomposed using the binomial expansion. With aid of resulted expansion, the distribution of trapped electrons within the sample surface has explored. Results have shown that trapped electron distributes with various forms rather an individual one. The domination of any shape is mainly depend on the minimum approaches distance of probing electrons
In this work, silver (Ag) self-metallization on a polyimide (PI) film was prepared through autocatalytic plating. PI films were prepared through the solution casting method, followed by etching with potassium hydroxide (KOH) solution, sensitization with tin chloride (SnCl2), and the use of palladium chloride (PdCl2) to activate the surface of PI. Energy-dispersive X-ray analysis (EDX) showed the highest peak in the (Ag) region and confirmed the presence of AgNPs. The diffraction peaks at 2θ = 38.2°, 44.5°, 64.6°, and 78.2° represented the 111, 200, 220, and 311 planes of Ag, respectively. The FT–IR an
... Show MoreMagnesium hydroxide was used as flame inhibitor to increased flame resistance for tires .Magnesium hydroxide was adding with (5%,10%) weight percents to rubber master batch of tire and then exposed the resulting material to a flame generated from gas torch with (10 mm) exposure distance . Method of measuring the surface temperature opposite to the flame was used to determine the heat transferred through tire material. The results were obtained shows enhanced flame resistance for tire by added magnesium hydroxide and this resistance increased by increasing hydroxide Percentage .
The traffic congestion caused by the increase in the number of vehicles in the cities as a result of the increase in the population and the density of construction requires the provision of appropriate infrastructure and the provision of transport systems and logistics services that meet the needs of the population to meet the many challenges now and in the future by introducing various modes of transport , In accordance with integrated plans such as the use of (pedestrian friendly environments, bicycles and their own paths, light rail, metro, express bus, as well as public transport buses and others), through the development of Projects High-level roads, such as the annual and major roads, etc., and integrated with the urban planning of
... Show MoreThe main purpose of this paper is to study feebly open and feebly closed mappings and we proved several results about that by using some concepts of topological feebly open and feebly closed sets , semi open (- closed ) set , gs-(sg-) closed set and composition of mappings.