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

Fire incidences are classed as catastrophic events, which mean that persons may experience mental distress and trauma. The development of a robotic vehicle specifically designed for fire extinguishing purposes has significant implications, as it not only addresses the issue of fire but also aims to safeguard human lives and minimize the extent of damage caused by indoor fire occurrences. The primary goal of the AFRC is to undergo a metamorphosis, allowing it to operate autonomously as a specialized support vehicle designed exclusively for the task of identifying and extinguishing fires. Researchers have undertaken the tasks of constructing an autonomous vehicle with robotic capabilities, devising a universal algorithm to be employed

Pablo Neruda's artistic distinctiveness can be considered in two ideas or attitudes of romanticism. First, the imagination, which is the result of conduct and spirituality, and second, the individualism, which is a collection of mysterious mysteries from the texts of individuality based on philosophical sonnets. His collection of poems points out the ethereality and indescribability of life, employing the reality of life at the level of human perception in a symbolic language. In other words, Pablo Neruda recreates the meanings in poetry through the three ideas of reduction, interpretation, and analysis. "What is the essential connection between individualism and the symbolic language of Pablo Neruda's imagination and What are the reason

Subjected Find winged bull Assyrian monetary analysis in order to identify the formative relations in terms of percentages, movement and public swab for being aesthetic values ​​upon which the mechanisms of artistic composition, which did not give researchers artistic interest that affects the status of these sculptures and the like of the achievements of the Iraqi civilization in Assyria.

Resulting analysis to a number of the most important results, the percentages approved in the calculation of the parts to do with all when viewed status horizontal with a realistic formulas while in the case of considering frontally clear for Ras stylized proportions and head size larger in length, a ratio confirmed by previous studies, and

The primary issue addressed in this research revolves around identifying the interactive elements provided by the Twitter platform and understanding their utilization by digital newspapers with official accounts. These newspapers broadcast content in line with their policies. This study is classified within descriptive research that employed a survey method and content analysis tool. The methodology relies on the "how was it said?" approach to categorize the analysis. The research yielded the following results:
Twitter utilized numerous interactive elements for disseminating tweets, which include "text, branching links, hashtags, digital images, digital videos, digital audio, and digital polls." However, thes

The research aims to demonstrate the impact of the acceptable solvency of the National Insurance Company on the investment activity in it, as the research assumes the existence of a statistically significant relationship between the acceptable solvency variable and the investment variable, and the researcher took the National Insurance Company as a place to conduct the research, as it is the first insurance company Watania was established in the fifties of the last century, and it has a long history in the practice of investment activity, and the company’s financial statements for the period from (2010-2019) were relied on, and the annual reports issued by the company as well as records are tools for gathering information, and

The aim of this research is to apply Throughput Accounting in improving the cost leadership strategy for the woven fabric department (polyester blended - polyester 150/1) in the Waist Textile and Knitting Factory. The problem of the research is that the research sample laboratory does not apply modern cost management methods represented in Throughput Accounting, as the Iraqi economic units suffer from their inability to compete in the labor market in light of the competitive environment. The Ministry of Interior improved the cost leadership strategy for the product of blended polyester and polyester fabrics 1/150. Through the research, a set of conclusions was reached, the most important of which are:  Improving the cost lea

The continued acceleration in the business environment has led to the need for organizations great attention to quality applied in organizations to meet the needs of customers and stay in the market for as long as possible.

Search launched from the underlying problem is the presence of concentrations of defects and waste plaguing the company and to achieve the goal of the study detects the level of quality applied in the factory vessels and reservoirs of the General Company for Heavy Engineering Equipment, As well as calculate wastage rates occurring in the production process and find a relationship between the level of quality and ratios defective in each type of waste, it has been used quantitative meas

Business Ethics play a major role in explaining the behavior of those interested in the management of tourism enterprises in the field of management gains, which sometimes turn to manipulation in the specification of the service of tourism and influence in the technical characteristics at the expense of the brand and market share, as well as misleading beneficiaries about the fact that the performance of the service of tourism, may depend activities tourist dramatically when submitting and sharing various services on the types of mutual relations the framework for moral distinct, in interaction or direct contact between producers of tourism services and tourists or their beneficiaries, in order to provide comfort and recreation a