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
Background: Salivary gland neoplasms constitute a group of heterogeneous lesions with complex clinicopathologic characteristics and distinct biological behavior. Numerous studies have suggested geographical variation, therefore the aims of this study were to analyze the characteristics of salivary gland neoplasms in two Iraqi centers and to analyze the postoperative complications that are encountered after surgical treatment of these tumors. Materials and Methods: A retrospective study of the patients who were treated for major and minor epithelial salivary gland tumors was conducted. The analyzed data included; demographic information (age and gender), the site of the tumor, the clinical manifestations, the histological type of the tumo
... Show MoreBrucellosis is possess a significant public health problem in Baghdad. In this study, we investigated the potential role of the PCR assay in detection of Brucella species, from patients suspect to have brucellosis, using blood samples in both human and animal. To establish a PCR technique for diagnosis of active brucellosis in our samples, DNA extraction was carried out using a commercial kit, and a laboratory extraction procedure. PCR amplification was done using 1 set of primers: B4/B5 for Brucella species. Extraction of Brucella DNA using the commercial kit was successful. The laboratory extraction was successful and more economic. A total of 178 peripheral blood
... Show MoreThis study is based on the basic idea: that human communication does not stop at the limits of words spoken, but extends to include the movements of the body and its members, such as the face, hand, eye, hearing, touch, taste, sensation and the public body.
The human movements represented by polarization, frowns, tattoos, and movements are all auxiliary tools that reach meanings and affect others greatly.
Perhaps their importance is also in their ability to translate what is going on in the soul, and to show it to the outside body members, without the control of the human in many cases, it is thus an important factor in the process of human communication.
The purpose of this study is to show the senses of the senses in the
The training of great importance in the play, in building optic and intellectual broadcast codes tags, and then comes after the recipient at the reception of such codes and decoded tags, and is the rhythm, the color of the most important elements of configuration, consistent with other elements, Kaltmathl, and focus, and harmony, and dissonance
Physical adsorption by nitrogen gas was studied on seven commercial platinum reforming catalysts (RG-402, RG-412, RG-432, RG-451, RG 422,RG-482, PS-10), four prepared platinum catalysts (0.1%Pt/alumina, 0.2 %Pt/alumina, 0.45 %Pt/alumina and 0.55% Pt/alumina), and -alumina support. Physical adsorption was carried out by using Accelerated Surface Area and Porosimetry (ASAP 2400 device) at 77 K . The results indicate that the surface area in genaral decreases with increasing platinum percentage, high platinum loaded (0.45% and 0.55%) it was found that the percent increasing in surface area was lower than those obtained for low platinum loaded catalysts , and at very higher platinum loading 0.6 %Pt , some reduction in surface area was
... Show MoreThe planning, designing, construction of excavations and foundations in soft to very soft clay soils are always difficult. They are problematic soil that caused trouble for the structures built on them because of the low shear strength, high water content, and high compressibility. This work investigates the geotechnical behavior of soft clay by using tyre ash material burnt in air. The investigation contains the following tests: physical tests, chemical tests, consolidation test, Compaction tests, shear test, California Bearing Ratio test CBR, and model tests. These tests were done on soil samples prepared from soft clay soil; tyre ash was used in four percentages (2, 4, 6, and 8%). The results of the tests were; The soil samples which
... Show MoreThe process of name calling in the propaganda discourse is one of the most important methods of persuasive propaganda act, based on the ideology of working with the function, and the valuation of this function, creating a hermeneutic representation of the meaning falls within a specific format and responds to a specific function, which is the realization of the intent of the propaganda doer in persuasion and persuasion through negative and positive propaganda logic. The method of name calling has played a dangerous and horrific role in conflicts and ideological and military wars throughout history.
This study aims to find out the mechanisms of semiotics system behind discourse of propaganda far from substantive&n
... Show More