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
النشاطات العلمية لفرع الفكر السياسي
Elegy is one of the foundations of the Arab poetic heritage, and it is one of the main sections of poetry. Man has found in him his desire to express his innermost self at an hour filled with pain, and an outlet from which his anguish and grief come out in an expressive form that liberates tears and reproaches death.
Lamentation is an evolving purpose that grows with the growth of society and life and records the change that takes place in every stage of history. It is an important result of the poet's collision with life and events.
That is why I chose the lamentation poetry of Hafiz Ibrahim, due to the importance of this art to him, and it is the art in which he excelled the poets of his time.
I have divided this research into
Psychological studies expanded very much, but the researchers forgot very important subjects such as Political participant, and they put their efforts in reading resources to try insuring its results, or to applying it in logic environment and its different Cultures from our Culture in its Values, Criterion, and Attitudes that use their results more difficult. Despite of research movement expansion, but critic was still especially in Political Psychology field, and may be took thritically from researches, and they remote from it practically, and this study a sereace try to put a practical principle that our society need it especially which we practice the Political participant every four years, and we practice it in our departmen
... Show MoreBackground: Metabolic syndrome MS a cluster of disorders comprising obesity (central and abdominal), dyslipidaemias, glucose intolerance, insulin resistance (or hyperinsulinaemia) and hypertension – is highly predictive of type 2 diabetes mellitus and cardiovascular disease. It should be emphasized that the metabolic syndrome is a syndrome and not a disease. The aim of this study is to evaluate the levels of serum phosphate in different levels in subjects with metabolic syndrome MS and Correlation between serum phosphate levels with metabolic syndrome components. The study was carried out at the National diabetes Center (NDC) /AL-Mustansiryia University ,the period from (Desmber.2011 – May 2012) One hundred forty (140) Iraqi indivi
... Show MoreThe primary purpose of this paper is to introduce the, 2- coprobabilistic normed space, coprobabilistic dual space of 2- coprobabilistic normed space and give some facts that are related of them
BN Rashid, Ajes: Asian Journal of English Studies, 2013
Variable-Length Subnet Masks (VLSM), often referred to as "subnetting a subnet", is used to maximize addressing efficiency. The network administrator is able to use a long mask on networks with few hosts, and a short mask on subnets with many hosts. This addressing scheme allows growth and does not involve wasting addresses. VLSM gives a way of subnetting a network with minimal loses of IP addresses for a specific range. Unfortunately, the network administrator has to perform several mathematical steps (or use charts) to get the required results from VLSM. In this paper, a simple graph simulator is proposed (using Visual Basic 6.0 Language) to perform all the required mathematical steps and to display the obtained required information (the
... Show MoreThis study focuses on the behavior of simply supported perforated prestressed concrete rafters (PPCRs) under single midspan monotonic static loading. The experimental program consisted of testing seven specimens; one solid (control) rafter, and six perforated with quadrilateral openings. The main investigated variables are the number and height of the openings. The test findings indicate that, in comparison to the solid rafter, the presence of quadrilateral openings in the PPCRs led to reducing the load capacity by (4.3-36%) and increase the midspan deflection at ultimate by (14.8-33%). Also, increasing the number of concrete posts between openings resulted in increasing the failure load and decreasing the deflection at all stages o
... Show MoreThe purpose of this paper is to prove the following result: Let R be a 2-torsion free ring and T: R?R an additive mapping such that T is left (right) Jordan ?-centralizers on R. Then T is a left (right) ?-centralizer of R, if one of the following conditions hold (i) R is a semiprime ring has a commutator which is not a zero divisor . (ii) R is a non commutative prime ring . (iii) R is a commutative semiprime ring, where ? be surjective endomorphism of R . It is also proved that if T(x?y)=T(x)??(y)=?(x)?T(y) for all x, y ? R and ?-centralizers of R coincide under same condition and ?(Z(R)) = Z(R) .