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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 Aug 12 2018
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ISOLATION AND IDENTIFICATION OF PSEUDOMONAS SP THAT PRODUCE LIPASE: ISOLATION AND IDENTIFICATION OF PSEUDOMONAS SP THAT PRODUCE LIPASE
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15 local isolates of Pseudomonas were obtained from 35 samples from several sources such as soil, water and some high-fat foods. The ability of isolates to produce lipase was measured by the size of the clarification zone formed around the colonies on the lipase production medium and by measuring the enzymatic activity and specific enzymatic activity, the isolate M3 was found to be the most efficient for production of the enzyme, This isolate was identified by microscopic, morphological, some biochemical tests and genetic diagnosis of 16S gene sequences by using the (PCR) technique, and then comparing the results obtained with the National Center for Biotechnology Inform

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Publication Date
Tue Nov 18 2025
Journal Name
Journal Of Baghdad College Of Dentistry
Evaluating the effect of silver nanoparticles incorporation on antifungal activity and some properties of soft denture lining material
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Background: Colonization of soft denture liners by Candida albicans and other microorganisms continued to be a serious problem. The aim of this study was to evaluate the effect of incorporating silver nanoparticles into heat cured acrylic-based soft denture liner on the antifungal activity, and on water sorption, solubility, shear bond strength and color change of the soft lining material. Furthermore, evaluating the amount of silver released. Materials and methods: Silver nanoparticles were incorporated into soft denture liner in different percentages (0.05%, 0.1% and 0.2% by weight). Four hundred and twenty specimens were prepared and divided into five groups according to the test to be performed. The antifungal activity of the soft liner

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Publication Date
Tue May 01 2018
Journal Name
Journal Of Global Pharma Technology
Equilibrium, thermodynamic and kinetic study of the adsorption of a new mono azo dye onto natural Iraq clay
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In the present work, bentonite clay was used as an adsorbent for the removal of a new prepared mono azo dye, 4-[6-bromo benzothiazolyl azo] thymol (BTAT) using batch adsorption method. The effect of many factors like adsorption time, adsorbent weight, initial BTAT concentration and temperature has been studied. The equilibrium adsorption data was described using Langmuir and frundlich adsorption isotherm. Based on kinetics study, it was found that the adsorption process follow pseudo second order kinetics. Thermodynamics data such as Gibbes Free energy ∆Gᵒ, entropy ∆Sᵒ and ∆Hᵒ were also determined using Vant Hoff plot.

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Publication Date
Fri Dec 25 2015
Journal Name
Iraqi Dental Journal
Comparison of Some Mechanical Properties of Silanated SiO2 and Polyester Fiber Composite Incorporation into Heat Cured Acrylic Resin.
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Publication Date
Thu Jun 23 2022
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
In silico, In vitro studies of Anti-Oxidant and Anthelminthic Abilities of Phytoconstituents from Rhynchosia cana (Wild.) DC.
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Helminthiasis is a significant economic burden on grazing cattle. Increased resistance to currently available synthetic anthelmintics used to treat helminthiasis, and anthelmintic residues in meat and dairy products pose a significant worldwide health threat. These obstacles require the development of new anthelmintics capable of combating drug resistance while also exhibiting improved safety profiles. Rhynchosia cana (Fabaceae) is a herb that has historically been used as a worm expeller. To evaluate the phytochemical profile and explore the anti-oxidant and anthelmintic effects of different extracts of Rhynchosia cana (R. cana) by In silico and In vitro methods. Using standardised chemical t

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Publication Date
Fri Jun 16 2023
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
The Isolation and Identification of Salmosamonella typhi from clinical samples with molecular detection of O-antigen encoded genes
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Abstract

Antibiotic treatment of  S.typhi is difficult as compared to treatment of acute infection. Antibiotic resistance carried against S.typhi  by using 6 kinds of antibiotics from  different classes, their results  showed that all isolates were  high resistance to Ampicillin (99%), Gentamicin (98%), Amikacin (79%) and   less  resistances  Trimethoprim (55%) ,  Imipenem (60%)  and Ceftriaxone(66%)  .

The present study focused on the molecular detection of Wzx flippase, Wzy polymerase genes in some Salmonella typhi isolates, Samples were collected from typhoid patients by classical lab work. Antibiotics susceptibilit

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Publication Date
Wed Jun 01 2022
Journal Name
Res Militaris
The impact of the Corona pandemic on the financial performance of companies listed on the Iraqi Stock Exchange
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This research aims to demonstrate the nature and concept of the Corona pandemic, its implications for the global economy, and the management and performance of companies in particular. Additionally, the research intends to measure the impact of the Corona pandemic on companies' financial performance. Listed on the Iraqi Stock Exchange, which has finished compiling its year-end financial statements for 2019-2020. The investigation arrived at several findings, the most significant of which was that most businesses were not prepared for such a crisis technologically or to develop human resources to deal with this pandemic. In addition, most companies experienced a decrease in their financial performance as a direct result of the Corona pandemi

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Scopus
Publication Date
Thu May 18 2023
Journal Name
College Of Islamic Sciences
The battle of Dumat al-Jandal And its impact on the era of prophecy And the righteous caliphate
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The research in Islamic history is considered a title for the glory of the nation and a mirror for the intellectual and mental maturity of the men of the Islamic state who played an important role in saving humanity from darkness to light and from ignorance to knowledge and to show their position in building the Islamic state, and to highlight the importance of their conquests of neighboring cities and the expansion of Islam, and for this reason they appear The importance of writing on the topic (The Battle of Dumat al-Jandal and its impact on the era of the Prophethood and the Rightly Guided Caliphate). The reason for choosing this topic was to show the status of Dumat al-Jandal and its importance in the Islamic state and its great role

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Publication Date
Wed Sep 14 2016
Journal Name
Journal Of Baghdad College Of Dentistry
Mechanical Evaluation of Pure Titanium Dental Implants Coated with a Mixture of Nano Titanium Oxide and Nano Hydroxyapatite
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Background: The type of dental implant surface is one of many factors that determine the success of implant restoration. This study aimed to study the effect of mixture of nano titanium oxide with nanohydroxyapatite coating of screw shaped CPTi dental implant on bond strength at bone implant interface by torque removal test related to two healing periods (2 and 6 weeks). Materials and methods: Dip coating process was performed to get an even coating layer on CPTi screws. X-ray diffraction (XRD) analysis and microscopical examination were performed on the coating surfaces of the CPTi. The tibia of 10 white New Zealand rabbits was chosen as implantation sites. The tibia of each rabbit received two screws, one was coated with mixture of nanoT

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Publication Date
Thu Nov 08 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Assessment of nurses' knowledge towards signs of gross motor delay for children at Alhawija District in Kirkuk Governorate
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Background: the early identification of developmental disabilities allows intervention at the earliest possible point to
improve the developmental potential.
Objective: Identify the scope of knowledge of nurses toward signs of gross motor delay for children and its relation to
their demographic characteristics.
Methodology: A descriptive study design was conducted at (18) primary health care centers in first of the primary
health care sector of Alhawija District in Kirkuk Governorate. This study started from September 2010 to the end of
January 2011, in order to identify the level of nurses' knowledge toward signs of gross motor delay for children in
primary health care centers. Non probability (purposive) sample of

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