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Analysis Tax Advantage of Financing Leverage: An Empirical Research

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
Sat Jul 01 2000
Journal Name
Bulletin Of The Iraq Natural History Museum (p-issn: 1017-8678 , E-issn: 2311-9799)
RECORDS OF HOST PLANTS OF PEA LEAF MINER, P1-f YTOMYZA HORTICOLA GOUREAU (DIPTERA: AGROMYZIDE) IN IRAQ

It was found that Pkvtomyza horticola Goureau infested 36 plants belonging to 11 families of
dicotyledons. only two of which belong to Monocotyledons. Most of plants species are from
compositae and Cruciferae families.

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Publication Date
Sun Feb 03 2019
Journal Name
Iraqi Journal Of Physics
Investigation of density and form factor of some F isotopes using Hartree-Fock and shell model calculations

Structure of unstable 21,23,25,26F nuclei have been investigated
using Hartree – Fock (HF) and shell model calculations. The ground
state proton, neutron and matter density distributions, root mean
square (rms) radii and neutron skin thickness of these isotopes are
studied. Shell model calculations are performed using SDBA
interaction. In HF method the selected effective nuclear interactions,
namely the Skyrme parameterizations SLy4, Skeσ, SkBsk9 and
Skxs25 are used. Also, the elastic electron scattering form factors of
these isotopes are studied. The calculated form factors in HF
calculations show many diffraction minima in contrary to shell
model, which predicts less diffraction minima. The long tail

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Publication Date
Sun Jul 03 2005
Journal Name
Journal Of The Faculty Of Medicine Baghdad
MANAGEMET OF INFEIOR TURBINATE HYPERTROPHY, COMPARISON BETWEEN TRIMMING OF INFERIOR TURBINATES AND SUBMUCOSAL DIATHERMY IN SAME PATIENT

Summary:
Background: the inferior turbinate is the largest turbinate & it is variable in size due to changes in its submucosal vascular bed.
Aim of study: the aim of the study is the compare between trimming of the inferior turbinate and submucosal diathermy in the same patient a management of turbinate hypertrophy. Subjects <6 Methods : 250cases inferior turbinate hypertrophy diagnosed by direct examination of the nose by anterior& posterior rhinoscopy were collected Aanalyzed in Saddam Medical City during 1995 - 2000 . Clinical examination, X-ray finding, regarding the age, operative procedures, patients follow up, their complications & treatment Results: The place of radical trimming of the inferior turbinate in t

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Publication Date
Sun Jul 09 2023
Journal Name
Journal Of Engineering
Numerical Study of Optimum Configuration of Unconventional Airfoil with Steps and Rotating Cylinder for Best Aerodynamics Performance

Numerical study of separation control on symmetrical airfoil, four digits (NACA

0012) by using rotating cylinder with double steps on its upper surface based on the computation of Reynolds-average Navier- Stokes equations was carried out to find the optimum configuration of unconventional airfoil for best aerodynamics performance. A model based on collocated Finite Volume Method was developed to solve the governing equations on a body-fitted coordinate system. A revised (k-w) model was proposed as a known turbulence model. This model was adapted to simulate the control effects of rotating cylinder. Numerical solutions were performed for flow around unconventional airfoil with cylinder to main stream velocities ratio in the range

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Publication Date
Thu Apr 27 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Using Of Interpretative Reading To Explain Resistance Mechanisms Of Klebsiella pneumoniae Isolated From U. T. I. Patients

    The aim of this study was the isolation and characterization of Klebsiella pneumonia from 160 urine samples of patients hospitalized in children hospital in AL-Ramadi Proveng during October 2006 to May 2008. Also determination of the susceptibility of K. pneumoniae against a number of antibiotics to explain resistance mechanism for these antibiotics by using interpretative reading to avoid using it in treatment.           Forty two isolates were detected as K. pneumoniae with resistance to a number of antibiotics . These isolates were  tested to determine their sensitivities to a wide number of antibiotics which included  β-lactum group and aminoglicosides

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Publication Date
Fri Mar 15 2024
Journal Name
Journal Of Baghdad College Of Dentistry
Efficiency of osseodensification versus screw expansion technique for augmentation of narrow alveolar ridges: A comparative clinical study

Background: Alveolar ridge expansion is proposed when the alveolar crest thickness is ≤5 mm. The screw expansion technique has been utilized for many years to expand narrow alveolar ridges. Recently, the osseodensification technique has been suggested as a reliable technique to expand narrow alveolar ridges with effective width gain and as little surgical operating time as possible. The current study aimed to compare osseodensification and screw expansion in terms of clinical width gain and operating time. Materials and methods: Forty implant osteotomies were performed in deficient horizontal alveolar ridges (3–5 mm). A total of 19 patients aged 21–59 years were randomized into two groups: the screw expansion group, which invo

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Publication Date
Tue Jul 16 2019
Journal Name
Journal Of Legal Sciences
The idea of Silence Right in Period of Contractual Negotiation Study in the Anglo-American legal system

The period of negotiations is essential in the formation of contracts especially economic importance, but the legal value varies from legal system to another, where the freedom of negotiation is absolute in the Anglo-American system, which leaves its impact on the duty of the flags regarding the principle of good faith in the stage of negotiations nodal.

The Anglo-American legal system recognizes the rule of the right to remain silent. The buyer's responsibility at the negotiation stage is that it rejects the principle of good faith at this stage, and then attempts to achieve justice through other mechanisms surrounding the principle. A number of exceptions are broadly decided to the degree Can be said to be working to achieve th

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Publication Date
Wed Jun 30 2010
Journal Name
Al-kindy College Medical Journal
Comparative study of the renoprotective effects of captopril and aminophylline against cainst cisplatin – induced nephrotoxicty in rats

Background: Cisplatin is one of the most
commonly used anti-cancer drugs , but its
clinical use was limited by its nephrotoxicity .
Methods: In this study we try to investigate the
renoprotective effect of captopril and
aminophylline against cisplatin induced
nephrotoxicity .For this purpose a 36 Sprague
Dawley rats was divided randomly to 6 groups ,
each group consist of 6 rats. The first group
given normal saline and act as control group,
while the other 5 groups given cisplatin ( 7.5
mg/kg ) , captopril ( 60 mg/kg ) , aminophylline
( 24 mg/kg ) , captopril with cisplatin and
aminophylline with cisplatin respectively. All
drugs are given as single dose through
intraperitonial route. After 6

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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The significance of the additional verb in Al-shakshakiah sermon of Imam Ali (peace be upon him)

The contextual clues researcher guide to determine the meaning of the word is likely to several meanings, was contextual clues Dalili in determining the meanings morphological acts whipped in a sermon Alhqhqih.
And meanings are endless on the contrary language words used to express these meanings, we find that one word may be used to express more than one meaning, leading to the phenomenon of semantic possibility.
So it was inevitable that contain language text on the signs designate the reader and listener and researcher to identify the intended meaning, and these signs are contextual clues in the text.
Actual formulas whipped features from other formulas morphological Pkthertha frequent use and the large number of meanings men

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Publication Date
Sat Dec 11 2021
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Ameliorative Effects of the Aqueous Extract of Allium porrum (Wild Leek) against Cisplatin-Induced Nephrotoxicity in Rabbits

The aim of the present study was to investigate the nephroprotective, hypolipidemic and hypoglycemic effects of Allium porrum (leek) in rabbits with cisplatin nephrotoxicity. Forty adult male New Zealand rabbits were divided randomly into four groups (ten rabbits in each group) as follows: Group I: (negative control) (C) received oral daily dose of distilled water for 15 successive days. Groups II: (Leek) (L) received oral daily dose of aqueous leek extract (500mg/kg/day) for 15 successive days. Group III: (positive control) [cisplatin (CP)] received oral daily dose of distilled water for 15 successive days, and subsequently administered single dose of Cisplatin (3.5mg/kg/day) by intraperitoneal injection from day 10 for five da

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