Preferred Language
Articles
/
jpgiafs-201
Analysis Tax Advantage of Financing Leverage: An Empirical Research
...Show More Authors

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

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Mar 01 2013
Journal Name
International Journal Of Recent Research And Review
Electrical Discharges Characterization of Planar Sputtering System
...Show More Authors

Abstract: A home-made dc sputtering is characterized by cathode potential of 250-2500 V and sputtering gas pressures of (3.5×10-2 – 1.5) mbar. This paper studies in experiment the breakdown of argon, nitrogen, and oxygen in a uniform dc electric field at different discharge gaps and cathode potentials. Paschen curves for Argon, Nitrogen, and oxygen are obtained by measuring the breakdown voltage of gas within a stainless steel vacuum chamber with two planar, stainless steel electrodes. The Paschen curves in Ar, N2, and O2 gases show that the breakdown voltage between two electrodes is a function of pd (The product of the pressure inside the chamber and distance between the electrodes). Current-voltage characteristics visualization of the

... Show More
Preview PDF
Publication Date
Fri Dec 30 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Optimization of Drilling Well Design: A Review
...Show More Authors

Drilling well design optimization reduces total Authorization for Expenditures (AFE) by decreasing well constructing time and expense. Well design is not a constant pattern during the life cycle of the field. It should be optimized by continuous improvements for all aspects of redesigning the well depending on the actual field conditions and problems. The core objective of this study is to deliver a general review of the well design optimization processes and the available studies and applications to employ the well design optimization to solve problems encountered with well design so that cost effectiveness and perfect drilling well performance are achievable. Well design optimization processes include unconventional design(slimhole) co

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Sun Dec 05 2010
Journal Name
Baghdad Science Journal
Jordan ?-Centralizers of Prime and Semiprime Rings
...Show More Authors

The 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) .

View Publication Preview PDF
Crossref
Publication Date
Sun Jan 01 2023
Journal Name
8th Engineering And 2nd International Conference For College Of Engineering – University Of Baghdad: Coec8-2021 Proceedings
Effect of uncontrolled dewatering on adjacent building
...Show More Authors

View Publication Preview PDF
Crossref
Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Educational And Psychological Researches
Measuring the Historical Concepts of Kindergarten Children
...Show More Authors

Historical concepts are among the concepts that are difficult to present to the pre-school child except by using modern techniques, as well as the difficulty of making visits to all historical monuments and going back to antiquity and the lack of studies in this area, therefore, we need an attractive medium that children love which is able to convey some abstract concepts that are difficult to teach to children using traditional methods, and among these activities that the kindergarten provides to children are the stories through which they develop their linguistic wealth, consolidate their religious and spiritual inclinations, refine their correct morals, and form their proper attitudes, knowledge and life concepts.

The

... Show More
View Publication Preview PDF
Publication Date
Fri Jun 29 2018
Journal Name
Journal Of The College Of Education For Women
Role of Christian Wives in Elijahian Policy
...Show More Authors

Role of Christian Wives in Elijahian Policy

View Publication Preview PDF
Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Controlled Release Floating Matrix Tablet of Captopril
...Show More Authors

The present study was done to prepare a gastroretentive floating tablet of captopril (CAP) which is an angiotensin converting enzyme inhibitor (ACE-inhibitor) used in the treatment of hypertension and heart failure. CAP is mainly absorbed from the proximal intestine and to a lesser extent from the stomach, also CAP stability decreases as the pH raised above 1.2 and this makes it a suitable candidate for floating dosage form.Effervescent floating tablets of CAP were prepared in order to prolong the gastric residence time and increase the bioavailability of the drug. The floating tablets of CAP were prepared by direct compression and wet granulation technique, using the polymer hydroxypropylmethylcellulose (HPMC) as the primary retarding p

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Thu Apr 21 2016
Journal Name
Australian Journal Of Basic And Applied Sciences
Sensing Properties of (In2O3:Eu) Thin Films
...Show More Authors

Thin films of iridium doped indium oxide (In2O3:Eu)with different doping ratio(0,3,5,7,and 9%) are prepared on glass and single crystal silicon wafer substrates using spray pyrolysis method. The goal of this research is to investigate the effect of doping ratio on of the structural, optical and sensing properties . The structure of the prepared thin films was characterized at room temperature using X-ray diffraction. The results showed that all the undoped and doped (In2O3:Eu)samples are polycrystalline in structure and nearly stoichiometric. UV-visible spectrophotometer in the wavelength range (200-1100nm)was used to determine the optical energy gap and optical constants. The optical transmittance of 83% and the optical band gap of 5.2eV

... Show More
Publication Date
Wed Mar 10 2021
Journal Name
Baghdad Science Journal
Synthesis of New Amide and ThioUrease Compounds.
...Show More Authors

The reaction of some new Schiff bases ( 2-[(2-Amino – ethylimino)-methyl]-R , 2-({2-[(R-benzylidene)-amino]-ethylimino}-methyl)-R with Benzoyl chloride or Acetyl chloride were carried out. Subsequent reactions of these products N-(2-Amino-ethyl)-N-[Chloro-(R) –methyl]-benzamide or N-(2-{?-[chloro-(R) –methyl]-amino}-ethyl)-N-[chloro-(R) –methyl]- benzamide with thiourea afforded thioureas compounds. The synthesized compounds were confirmed by their IR,UV,spectra and C.H.N. analysis.

View Publication Preview PDF
Crossref
Publication Date
Sun Dec 30 2001
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Deasphaltening and Hydrodesulfurization of Basrah Vacuum Residue
...Show More Authors

View Publication Preview PDF