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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
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
Dielectric properties of Ep\TiO2;Ep\MgO nano composites
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The Dielectric properties of EP/TiO2 and MgO nanocomposite at
a frequency range of (102-106 Hz) were studied. The composite were
prepared with the state volume ratio (0, 0.05, 0.1) for EP/TiO2 and
MgO respectively. The impedance, dielectric constant and dielectric
loss were found decrease with frequency increase.

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Publication Date
Mon Dec 30 2013
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Concentration of Orange Juice Using Forward Osmosis Membrane Process
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Forward osmosis (FO) process was applied to concentrate the orange juice. FO relies on the driving force generating from osmotic pressure difference that result from concentration difference between the draw solution (DS) and orange juice as feed solution (FS). This driving force makes the water to transport from orange juice across a semi-permeable membrane to the DS without any energy applied. Thermal and pressure-driven dewatering methods are widely used, but they are prohibitively energy intensive and hence, expensive. Effects of various operating conditions on flux have been investigated. Four types of salts were used in the DS, (NaCl, CaCl2, KCl, and MgSO4) as osmotic agent and the experiments were performed at the concentration of

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Publication Date
Thu Sep 18 2025
Journal Name
Al–bahith Al–a'alami
The Common Discourse of The Arab tweeters on Normalization
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The study aimes to analyze the discourse of Arab tweeters regarding the normalization of Arab-Israeli relations on the social media site (Twitter).
Study Methodology: The study relay on the survey method, using the comprehensive survey method, and this research is one of the descriptive types that aim to describe the phenomenon in a qualitative way, and discuss it through the method of in-depth analysis, in addition to using the tools of (discourse analysis).
Study sample: A sample of (8686) tweets for (7425) tweeters, which was posted on Twitter during the period from 15/9 to 30/9/2020, on the issue of normalizing Arab-Israeli relations.
Study tools: The data study was collected using the data mining tool from social networks (

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Publication Date
Mon Nov 19 2018
Journal Name
Ibn Al-haitham Journal For Pure And Applied Science
Study of Two Types Finite Graphs in KU-Semigroups
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In this ˑwork, we present theˑ notion of the ˑgraph for a KU-semigroup as theˑundirected simple graphˑ with the vertices are the elementsˑ of and weˑˑstudy the ˑgraph ofˑ equivalence classesˑofˑ which is determinedˑ by theˑ definition equivalenceˑ relation ofˑ these verticesˑ, andˑ then some related ˑproperties areˑ given. Several examples are presented and some theorems are proved. Byˑ usingˑ the definitionˑ ofˑ isomorphicˑ graph, ˑwe showˑ thatˑ the graphˑ of equivalence ˑclasses ˑand the ˑgraphˑof ˑa KU-semigroup ˑ areˑ theˑ sameˑ, in special cases.

Publication Date
Mon Jan 28 2019
Journal Name
Journal Of The College Of Education For Women
Demonstration of Abrogation In Divine Laws At Ibn Barhan
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Divine laws are policies that Allah runs his servants, people are different in the accord-ing to the difference of periods .Each period has its kind of conduct and furtune of kindness and their own interest . As every nation has a kind of conduct to be applicable to them even if it will be decay in the rights of the others . For this meaning it would be permitted to meet two prophets in the same period according to the difference of their interest.
The prophecy of Mohamad has been demonstrated and his message was famous according to his miracles and decisive signs. And people from other religions tried to deny his message . As the Christians tried to deny his message by making nobody believe his signs and miracles .
And as the Jews

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Publication Date
Mon Jun 30 2003
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Extraction and Purification of Magnesium Sulphate from Iraqi Dolomite
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Publication Date
Tue Sep 19 2017
Journal Name
Al-academy
Avatar connotations in the works of sculptor Morteza Haddad
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Me researcher in this research study and discover the symbolic indications in the work of the Iraqi sculptor Morteza Haddad, has corrupted search of four chapters first chapter contains research problem and its significance and objectives of the research, which was to detect signs symbolism in works of contemporary Iraqi sculptor Morteza Haddad and terminology, which included significant the GTA and idiomatically and Velsfatta and conduct,

It also included the symbol for GTA and idiomatically and Velsfatta and hold, while the second chapter includes three sections are straight, semantics and icon, a brief on Iraqi contemporary sculpture, About the lives of contemporary Iraqi sculptor Then choose the terms of the research sample,

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Publication Date
Fri May 25 2018
Journal Name
Journal Of Physics: Conference Series
Fabrication & Characterization of AIAS/pSi Heterojunction Solar Cell
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Silver Indium Aluminum Selenium AgIn1xAlxSe2 AIAS for x=01 thin films was deposited by thermal evaporation at RT and different︣︢︡ ︠︣1thickness 100 150 and 200 nm on the glass Substrate and p2Si wafer to produce AIAS/p3Si heterojunctionsolarcell4 Structural optical electrical and photovoltaicproperties6 are investigated for the samples XRD analysis reveals that all the deposited AIAS films show polycrystalline structure without any change due to increase of thickness Average diameter and roughness calculated from AFM images shows an increase in its value with increasing thickness The optical absorbance and transmittance for samples are measured using a spectrometer type UV Visible 1800 spectra1photometer to study the energy6gap The

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Publication Date
Mon Mar 08 2021
Journal Name
Baghdad Science Journal
A study of fermi hole for some atomic systems
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the electron correlation effect for inter-shell can be described by evaluating the fermi hole and partial fermi hole for Li atom comparing with Be+ and B+2 ions

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Publication Date
Tue Jun 15 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Review article - Impact of Vitamin K on Human Health
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Vitamins k is an important fat-soluble vitamin that can be obtained from plants, bacteria and animals and is necessary for the blood clotting. It plays a key function as a cofactor in the synthesizing of blood clotting proteins in the liver; recently, the interest for its functions in extra-hepatic tissue has increased. Vitamin k deficiency is usually caused by abnormal absorption rather than in the lack of vitamin in food. Apart from its impact on clotting, chronic subclinical deficiency of vitamin K maybe a risk factor for many diseases such as osteoporosis, atherosclerosis, cancer, insulin resistance, neurodegenerative diseases and others, while current food intake guidelines be focused on the daily dose necessary to avoid blood loss.

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