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 b

Background: The purpose of this study was to evaluate the effect of addition of surface treated silicon dioxide Nano filler (SiO2) on some properties of heat cured acrylic resin denture base material (PMMA). The properties were impact strength, transvers strength, and surface hardness. Materials and methods: In addition to controlled group SiO2 powder was added to PMMA powder by weight in three different percentages 3%, 5% and 7%, mixed by probe ultra-sonication machine.120 specimens were constructed and divided into 3 groups according to the test (each group consist of 40 specimens) and each group was subdivided into 4 sub-groups according to the percentage of added SiO2 (finally each subgroup consist of 10 specimens). The tests conducte

Shadow detection and removal is an important task when dealing with color outdoor images. Shadows are generated by a local and relative absence of light. Shadows are, first of all, a local decrease in the amount of light that reaches a surface. Secondly, they are a local change in the amount of light rejected by a surface toward the observer. Most shadow detection and segmentation methods are based on image analysis. However, some factors will affect the detection result due to the complexity of the circumstances. In this paper a method of segmentation test present to detect shadows from an image and a function concept is used to remove the shadow from an image.

Clean energy applications widely recognize Proton Exchange Membrane Fuel Cells (PEMFCs) for their high efficiency and environmental compatibility. Accurate parameter identification of PEMFC models is essential for enhancing system performance and reliability, particularly under dynamic operating conditions. This paper presents a novel optimization-based approach called Heterogeneous Comprehensive Learning-Bald Eagle Search (HCLBES) with enhanced exploration and exploitation capabilities for the effective modeling of PEMFC. The algorithm combines the exploration strength of the Bald Eagle Search with comprehensive learning and heterogeneity mechanisms to achieve a balanced global and local search space. In this algorithm, the number

The aim of this research is to measure the effect of Adey- Shire model in the achievement and critical thinking of first intermediate female students in mathematics. The researcher adopted the experimental method with a post-test, the research of sample consists of (60) female students, divided into two groups with (30) students in the experimental group, that studied with Adey- Shire model, and (30) students in the control group who studied in the usual way. The two groups are equivalent in many variables. The researcher makes two tests of multiple choices, the first one is an achievement test consists (30) items and another test was for a critical thinking test with (25) items. The statistical analysis make to both tests is made with s

The possibility of using the magnetic field technique in prevention of forming scales in heat exchangers pipes using
hard water in heat transfer processes, also the studying the effective and controllable parameters on the mechanism of
scale formation.
The new designed heat exchanger experimental system was used after carrying out the basic process designs of the
system. This system was used to study the effect of the temperature (40-90 °C) and water flow rate (0.6-1.2 L/min) on
the total hardness with time as a function of precipitation of hardness salts from water and scale formation.
Different magnetic field designs in the heat exchanger experimental system were used to study the effect of magnetic
field design a

      تناولت هذه الدراسة نبات القريص واسمه العلمي Urtica dioica  والمجهز من صيدلية الحضر ومن المعشب للتعرف على مكوناته الكيميائية واهم المجاميع الفعالة فيه . بينت هذه الدراسة احتواء النبات على القلويـدات ( alkaloids ) والتانينـات (Tannins ) والصابونيات                  ( Saponins  ) وكانت الدالة الحامضية للمستخلص المائي للنبات المجهز من صيدلية الحضر متعادل بينما