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
The visual attraction of the fundamentals that require the availability in the design business, to achieve the needs of different social interactive and the need for recreation or entertainment as well as financial need and as such has considered the importance of a researcher studying the mechanics of visual attractions in the interior spaces have been identified according to the research problem the following question:
What are the mechanisms of visual attractions in the interior spaces and the current research aims to Recruitment mechanisms of visual attractions in the design of interior spaces as determined by three research limits are:
• Reduce the objective: the mechanics of visual attraction.
• Reducing the spatial: S
The 4-(?-bromo acetyl)-4?-toluene sulfonanilide (2) was used as key intermediate to synthesize new heterocyclic compounds. This bromo compound was synthesized via sulfonation of amino group of p-amino acetophenone using Hinsburg method with 4-toluene sulfonyl chloride to form 4-acetyl-4?-toluene sulfonanilide (1) which is used as a starting material in this work. This compound was brominated to yield compound (2) which is used as a precursor to synthesize new five and seven membered heterocyclic compounds such as substituted 1,3-oxazoles (3,4), 1,3-thiazole derivatives (5-7), thiourea compounds (8a,b), 1,3-Thiazoline-2-thione compounds (9a-f) and 1,2,5-triazepine compounds (11a-d). The synthesized compounds were identified depending u
... Show MoreDrug misuse is defined as using of drugs for a non-therapeutic or non-medical purpose. In Iraq drug misuse is a major problem because almost any drug can be easily obtained from pharmacies. Appetite- stimulant drugs are example of drugs that are widely used without a prescription. The study included 230 patients who use these drugs in Babylon. A questionnaire included the following questions ; age, sex, marital state, the reason for use the drug , whether the drug is prescribed by physician or not , type of drug used , the frequency of daily dose and lastly the extent of side effects of the drugs used. The results showed that the age range of 35% of subjects were (17-21) years old and 70% of participants were females. The study also show
... Show MoreMany critics suggest that Beckett’s early plays are comic because they focus their analyses on the use comic elements. Waiting for Godot is one of Beckett’s early plays, and it has been heavily analyzed and read as a comic text partly because its subtitle is “a tragicomedy in two acts” and also because of the comic techniques used in the play. The present paper, however, attempts to read the play as a piece in which comedy fails to produce any effects on the characters who remain apparently very desperate and frustrated throughout the play. The characters perform different comic acts, but they do not really feel amused or entertained. The paper suggests that the acts these characters put on stage are only means to pass t
... Show MorePhenol oxidation by Fenton's reagent (H2O2 + Fe+2) in aqueous solution has been studied for the purpose of learning
more about the reactions involved and the extent of the oxidation process, under various operating conditions. An initial
phenol concentration of 100 mg/L was used as representative of a phenolic industrial wastewater. Working temperature
of 25C was tested, and initial pH was set at 5.6 . The H2O2 and the Fe+2 doses were varied in the range of
(H2O2/Fe+2/phenol = 3/0.25/1 to 5/0.5/1). Keeping the stirring speed of 200 rpm.
The results exhibit that the highest phenol conversion (100%) was obtained under (H2O/Fe+2/phenol ratio of 5/0.5/1)
at about 180 min. The study has indicated that Fenton's oxidation i
Objective:
This study aims to asses the patients' compliance with essential hypertension in respect to antihypertensive
medications, follow-up, dietary pattern and health habits, to identify the associated long-term complications, and
to find out the relationship between patient's compliance, and demographic characteristics such as age, gender,
level of education, and duration of disease.
Methodology:
A descriptive study was carried out in Nasiriyah Teaching Hospital to achieve presented objectives .
Results:
The results of the study revealed that there were a significant association between educational level and total
patient's compliance, a significant association was found between the duration of disease and
Abstract:
the system of Administrative Control in organizations meets the need to check on the optimal use and proper resources and conservation to achieve the objectives sought by the organization, hence the system of Administrative Control is part of the overall system in any organization that has undergone evolution always to be able to keep up with progress in the development of other sciences, and that the growth of coherence between subordinates in the organization means the ability to influence the opinions, ideas and attitudes to change it for directions the organization and its values and this is reflected positively on the coherence of the organization, the researcher interest of the imp
Provisions of combat games In Islamic Jurisprudence
Colapalpus eriophyoides (Baker) attacking leaves of palm trees is redcscnbed and illustrated from Baghdad Kuwait.