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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
Wed Sep 12 2018
Journal Name
Journal Of Global Pharma Technology
Electrochemical Determination of Tetracycline at SPCE modified with Nanocomposite
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An electrochemical sensor based on manganese dioxide nanorodMnO2and Graphene oxide (GO) functionalized with 4-amino, 3-substituted 1H, 1, 2, 4 Triazole 5(4H) thion (FGO)/MnO2Nanocompositewas developed for voltammetric determination of Tetracycline (TET).The working electrode WE of SPCE was modified bya drop casting method. X-ray powder diffractometer (XRD), scanning electron microscopy (SEM) and FT-IR were employed to characterize the synthesized FGO/MnO2. The determination of TET at the modified electrode was studied by cyclic voltammetry (CV) and differential pulse voltammetry (DPV) in the phosphate buffer solution (PBS).TET show sharp increase in the oxidation peaks in the pH 2.Voltammetric characteristics of TET (Epa, Ipa) were estimate

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Publication Date
Fri May 16 2025
Journal Name
Journal Of Lifestyle And Sdgs Review
The Chinese Participation in the Bandung Conference of 1955
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Objective: This study aims to analyze the role of the People's Republic of China in the 1955 Bandung Conference and assess its contributions to international cooperation and peace. It specifically examines how China's participation aligns with the United Nations Sustainable Development Goals (SDGs), particularly Goal 16.   Theoretical Framework: The research is grounded in a structuralist approach to international relations, focusing on the agency of developing nations in shaping a post-colonial global order. It considers concepts such as peaceful coexistence, national sovereignty, and South-South cooperation.   Method: A historical-analytical method is employed, tracing China’s diplomatic trajectory from the 1954 Colombo and Bo

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Publication Date
Wed Jan 01 2020
Journal Name
Research Journal Of Pharmacy And Technology
Corrosion behavior of implant coated with different biocompatible material
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Publication Date
Thu Dec 01 2016
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
A NEW RECORD OF ZIZIPHORA SPECIES (LAMIACEAE) FOR IRAQ
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    Ziziphora persica Bunge is recorded as a new Study in Iraq. This species has been collected from Jabal Sinjar in Nineveh province in the north western part of Iraq. The morphological characters, habitat and geographical distribution of the species with a key to Ziziphora L. species in Iraq have been provided.

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Publication Date
Sun Mar 01 2020
Journal Name
International Journal Of Pharmaceutical Research
Antibacterial activity of lectin-like bacteriocin extract from P.putida
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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Engineering
Rehabilitation of Reinforced Concrete Deep Beam by Epoxy Resin
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This investigation presents an experimental and analytical study on the behavior of reinforced concrete deep beams before and after repair. The original beams were first loaded under two points load up to failure, then, repaired by epoxy resin and tested again. Three of the test beams contains shear reinforcement and the other two beams have no shear reinforcement. The main variable in these beams was the percentage of longitudinal steel reinforcement (0, 0.707, 1.061, and 1.414%). The main objective of this research is to investigate the possibility of restoring the full load carrying capacity of the reinforced concrete deep beam with and without shear reinforcement by using epoxy resin as the material of repair. All be

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
The contemporary role of administrative accounting Renewal or threat
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The contemporary role of administrative accounting Renewal or threat

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Publication Date
Tue Nov 01 2022
Journal Name
Journal Of Engineering
The Use of Lightweight Aggregate in Concrete: A Review
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One of the artificial lightweight aggregates with a wide range of applications is Lightweight Expanded Clay Aggregate. Clay is utilized in the production of light aggregates. Using leftover clay from significant infrastructure development projects to manufacture lightweight aggregates has a favorable environmental impact. This research examines the expanded clay aggregate production process and the impact of processing parameters on its physical and mechanical qualities. It also looks at secondary components that can be used to improve the qualities of concrete with expanded clay aggregates. The effect of the quantity of expanded clay aggregate on the fresh, hardened, and durability qualities of concrete is also studied.

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Publication Date
Wed Jan 01 2020
Journal Name
Construction Research Congress
Risk Perception of Construction Personnel: A Social Construct Outlook
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Publication Date
Sun Sep 01 2013
Journal Name
Baghdad Science Journal
In Vitro Study of MefenamateStarch as Drug Delivery System
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Mefenamic acid was esterified with starchwith[1:1] Molar ratio, as drug substituted with natural polymer, to prolongthe period of hydrolysis of drug polymer with other advantages. The new prodrug starch was characterized by FT-IR and UV-Visible and 1H-NMR spectroscopies. The physical properties were studied and controlled drug release was studied in different pH values at 37oC. The stability of drug was carried out by measuring the absorbance of mefenamic starch which hydrolyzed in HCl solution of pH 1.1 (artificial gastric fluid) and phosphate buffer of pH 7.4 (simulating intestinal fluid SIF) at 37oC for several days. The thermal analysis such as DSC was studied.

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