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
Sansevieriatrifasciata was studied as a potential biosorbent for chromium, copper and nickel removal in batch process from electroplating and tannery effluents. Different parameters influencing the biosorption process such as pH, contact time, and amount of biosorbent were optimized while using the 80 mm sized particles of the biosorbent. As high as 91.3 % Ni and 92.7 % Cu were removed at pH of 6 and 4.5 respectively, while optimum Cr removal of 91.34 % from electroplating and 94.6 % from tannery effluents was found at pH 6.0 and 4.0 respectively. Pseudo second order model was found to best fit the kinetic data for all the metals as evidenced by their greater R2 values. FTIR characterization of biosorbent revealed the presence of carboxyl a
... Show MoreThe use of worn-out agricultural nozzles in pesticide application has a negative effect on the efficiency and cost of the application process. It also has an effect on environmental pollution due to an excessive amount of pesticide being applied when spraying with worn-out nozzles. In this paper, the resistance to wear of three different internal design hydraulic nozzles was ascertained. Changes in the flow rate and spray distribution as a result of this wear were also investigated. The wear test was done inside a closed system, and it was accelerated using an abrasive material to generate 100 h of wear. The tested nozzles were the Turbo TeeJet (TT)-twin chambered, Turbo Twinjet (TTj60)-dual outlet, and Drift Guard (DG)-pre-orifice.
... Show MoreIn spite of increasing clinical cases which caused by enteroviruses transferred by water and no documents about entericviruses in the Iraqi water standards. The use of coliphages as an indicator of enteroviruses and fecal pollution were suggested two procedures were applied . The first is Two-Step Enrichment Method and the second is Single Agar Layer Method. Both methods gives good results in Identification of coliphages through testing fifty different water samples (Tap water, Surface water and Bottled water) the study shows the presence of coliphages in fourteen samples.
Background: The desire for an attractive appearing fixed orthodontic appliance fueled the use of ceramic brackets and clear accessories. Elastics are one of the most versatile materials available to orthodontists so studying their effect on the esthetic appearance is important. This an in vivo study, conducted to evaluate the effect of exposing stretched clear elastomeric ligatures to the oral environment from four different companies (OrthoTechnology, Morelli, Ortho Organizer, and Ormco). Materials and Methods: A total of 240 elastomeric modules were examined, 60 modules from each brand. Each of the 60 patients enrolled in the study, received 4 elastomeric modules on the 4 lower incisors, one from each brand. The specimens were placed on t
... Show MoreThe applications of herbal medicine have recently acquired growing interest in range of the prophylaxis and treatment of diseases. Olibanum has been used since ancient eras and several reports studied the pharmacological characteristics of boswellic acid, particularly their effect on the inflammatory response, analgesic properties, and anti-arthritic activity mostly in cell lines, but new approaches include animal models to assess these natural derivatives effects taking into consideration of being safer than synthetic preparations. The impact of olibanum oil on several parameters was studied in rats during this study. These included white blood cell (WBC) count, lactate dehydrogenase (LDH), and C reactive protein (CRP), as well a
... Show MoreIn this work, the effect of vortex shedding on the solar collector performance of the parabolic trough solar collector (PTSC) was estimated experimentally. The effect of structure oscillations due to wind vortex shedding on solar collector performance degradation was estimated. The performance of PTSC is evaluated by using the useful heat gain and the thermal instantaneous efficiency. Experimental work to simulate the vortex shedding excitation was done. The useful heat gain and the thermal efficiency of the parabolic trough collector were calculated from experimental measurements with and without vortex loading. The prototype of the collector was fabricated for this purpose. The effect of vortex shedding at different operation condition
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Research aims : The aim of the research is to evaluate the reality of the inspection teams' work in the health institutions belonging to Dhi-Qar health office .
Purpose: This research seeks to present a point of view based on knowing the extent of health service quality in Dhi-Qar governorate and discover the role of the inspection teams in enhancing the health service.
Design / Methodology/ Approach: The experimental method has been used and the questionnaire has also been used to collect data in order to develop a reliable and correct measurement model for the research's variables . The research's hypotheses have been tested through using some statistical treat
... Show MoreEconomic organizations operate in a dynamic environment, which necessitates the use of quantitative techniques to make their decisions. Here, the role of forecasting production plans emerges. So, this study aims to the analysis of the results of applying forecasting methods to production plans for the past years, in the Diyala State Company for Electrical Industries.
The Diyala State Company for Electrical Industries was chosen as a field of research for its role in providing distinguished products as well as the development and growth of its products and quality, and because it produces many products, and the study period was limited to ten years, from 2010 to 2019. This study used the descriptive approa
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The changes that happened in the environment of business have great effects upon organizations with different activities specially the banks which requires the existence of an able opinion resources can adapt with the changes . Accordingly importance put upon intellectual capital which become one of the basic resources for organizations and one of success and growth elements with the availability of expertise , skills and capability of making essential changes in different process due to the presentation of innovations and creations of the to support banks activities .Therefore the intellectual capital represents the more r
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