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
Turkman literature is regarded as a branch of the general Turkish literarure. The title Turman literature began to be used after 1918, and this remained under the influence of classical Turkishliterature till the beginning of the twentieth century. The best poets who repreesented this type are Hijri Dada, Khidir Lütfi, Mohammad Sadiq, Othman Mathloom and others…
In this study I followed the method of Professor Doctor Mohammad Kaplan (Ph.D) and Professor Doctor Nurullah Çetin(Ph.D) in analysing the poetical design. In this study I tried to analyse the poem entitled Taliim (My Fate) by the poet Khidir Lütfi and the poet Othman mathloom who wrote a poem wi
... Show Moreبكل تواضع، نقدم لكم هذا الكتاب بعنوان "الصحة النفسية في عصر التكنولوجيا: تحليل للتحديات والفرص المتاحة". يسعى الكتاب إلى إلقاء الضوء على العلاقة المعقدة بين عالمنا الرقمي المتنامي وصحة عقولنا وقلوبنا. نعيش في زمن يشهد تغييرات كبيرة نتيجة التقدم التكنولوجي، حيث أصبحت الأدوات الرقمية جزءًا أساسيًا من حياتنا اليومية، تؤثر في أساليب تواصلنا، تعلمنا، وتفاعلنا مع محيطنا. لذا، يصبح من الضروري فهم تأثير هذه التقنيا
... Show MoreAnalysis of Covariance consider to be quite important procedure to reduce the effect of some independents factors before going through the experiment.
By this procedure we can compare variances causes from the difference between treatments and error term variance of they are equals or less than consider to be not significant, otherwise if is significant.
We carry on with this comparison until we find the greatest covser for the significant variance flam the treatments.
There are methods can be used like least significant difference method, Duncan method and Turkeys' w-procedure and Student Newman.
Key Word: Analysis of variatio
... Show Moreيهدف هذا البحث إلى تحليل محتوى كتابي الحاسوب للمرحلة الإعدادية في جمهورية العراق وفقاً للتفكير المنطقي، واتبعت الباحثة منهج البحث الوصفي التحليلي، وتم توظيف أداة تحليل المحتوى، التي صُمِّمت وفقاً للعمليات العقلية المتضمنة في التفكير المنطقي بحسب العالم بياجيه ( Piaget )، واعتماد وحدة الفكرة (الصريحة) في عملية التحليل. تبين من نتائج هذا البحث أنَّ نسبة تضمين مهارات التفكير المنطقي في محتوى كتابي الحاسوب للمرحل
... Show MoreAbstract
This study dealt with " The Strategic analysis of Operating Income". The study Concerned with two main variables, they are: Strategic analysis and operating income and used one of the total strategic analysis tools, it is "resources analysis method" through analysing the change in operating income in the years that taken in comparing in three components: growth, price recovery and productivity.
To achieve the goal of the research, the study depended upon a hypothesis, "The strategic analysis of operating income leads to supply the appropriate information for the management to make sure of executing its definite strategies".
There is agroup o
... Show Moreتحليل الأخطاء الصوتية في بعض كتب اللغة الروسية الدراسية
Wielands Hauptwerk die Geschichte des Agathon (1766/73,1794) ist
der wichtigste Roman der Aufklärungsepoche (1720-1785). Die Verlegung der
Handlung in die Antike widerspiegelt die kulturelle Blüte der vorbildhaften Zeit
zwischen 5. und 4. Jhd. v. Chr.
Beim Lesen des Romans findet man unzählige (über 70) Namen aus der
Antike; von Herrschern, Strategen, Philosophen, Dichtern, Künstlern . . . etc,
woüber man unbedingt informiert werden muss, um deren Zusammenhang in der
Geschichte zu verstehen. Vorübergehend erwähnte Personennamen gibt Wieland
meistens als Beispiel für eine Situation oder ein Verhalten. Dies gab mir den
Anstoß, die wichtigsten Figuren
... Show Moreيعد الاقتصاد الياباني احد اكبر الاقتصادات الرأسمالية المتقدمة ويحتل المرتبة الثالثة بعد الاقتصاد الأمريكي واقتصاد الاتحاد الاوربي من حيث حجم الناتج المحلي الإجمالي والذي يكاد يقترب من (5) تريليون دولار سنويا.
لقد ادت التطورات المتلاحقة التي شهدها الاقتصاد العالمي وخاصة في حقل التمويل الدولي خلال العشرين سنة الاخيرة الى تصاعد وارتفاع في حجم وحركه رؤوس الاموال الدولية على اوسع نطاق بحيث ا
... Show MoreThe increasing rates of consumption of cigarettes harmful, to health in the world in general, and in Iraq in particular, and because of the costs borne by individuals, and the state as a result of addressing its damage, as well as Iraq's commitment, to international conventions against cigarettes, and demands of the World Health Organization, to raise prices to reduce consumption. Therefore, the tax Selectivity is one of the most important ways of regulating the consumption of this commodity on the one hand and increasing the tax revenue on the other. The research aims to shed light on the issue of selective tax on cigarettes and the impact of their application in increasing tax revenues and identify the effectiveness of the application
... Show MoreIn this paper a system is designed and implemented using a Field Programmable Gate Array (FPGA) to move objects from a pick up location to a delivery location. This transportation of objects is done via a vehicle equipped with a robot arm and an FPGA. The path between the two locations is followed by recognizing a black line between them. The black line is sensed by Infrared sensors (IR) located on the front and on the back of the vehicle. The Robot was successfully implemented by programming the Field Programmable Gate Array with the designed system that was described as a state diagram and the robot operated properly.