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Analysis Tax Advantage of Financing Leverage: An Empirical Research
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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

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Publication Date
Mon Aug 05 2019
Journal Name
Journal Of Engineering
Behaviour of Segmental Concrete Beams Reinforced by Pultruded CFRP Plates: an Experimental Study
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Research aims to develop a novel technique for segmental beam fabrication using plain concrete blocks and externally bonded Carbon Fiber Reinforced Polymers Laminates (CFRP) as a main flexural reinforcement. Six beams designed an experimentally tested under two-point loadings. Several parameters included in the fabrication of segmental beam studied such as; bonding length of carbon fiber reinforced polymers, the surface-to-surface condition of concrete segments, interface condition of the bonding surface, and thickness of epoxy resin layers. Test results of the segmental beams specimens compared with that gained from testing reinforced concrete beam have similar dimensions for validations. The results show the effectiven

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Publication Date
Tue Jun 14 2016
Journal Name
Al-academy
Technical openness in the formation of postmodernism Pop Art Example (An analytical study)
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Addressed the problem of the research is marked (technical openness in the formation of post-modernism - Pop Art an Example) the nature of the technical expansion of the output artifacts postmodern, and the nature of the raw materials taken as components of its sensual. The search came in four sections: general framework for research and identified the research problem and the need for him. With an indication of the importance of his presence. From then select the search goal (revealed openness to hire technical material in the art of Pop Art), followed by the establishment of the three search limits (objectivity, the temporal and spatial) were then determine the terms related to the title. Then provide the theoretical framework and indi

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Publication Date
Tue May 21 2019
Journal Name
The Journal Of Engineering
Performance of a tubular machine driven by an external‐combustion free‐piston engine
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Publication Date
Mon Dec 31 2018
Journal Name
International Journal Of English Linguistics
Iraqi EFL Students’ Difficulties in Writing Composition: An Experimental Study (University of Baghdad)
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Iraqi EFL students face difficulties in writing composition, especially academic writing, which affects negatively their exam results. This study has been conducted in the Department of English at College of Education for Women, University of Baghdad, in order to identify first year EFL students’ incompetence in writing. This may enhance their achievement by some weekly writing activities. It deals with Iraqi EFL students’ difficulties in writing paragraphs such as descriptive, process, opinion, and factual paragraphs. The study aims to identify these difficulties and to suggest suitable solutions for them. The researcher perceives that it is necessary to enhance students’ skills in writing because it i

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Publication Date
Sat Jan 01 2011
Journal Name
Journal Of Engineering
THE EFFECTS OF BLOOD REHEOLOGICAL ON THE FLOW THROUGH AN AXISYMMETRIC ARTERIAL STENOSIS
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The prediction of the blood flow through an axisymmetric arterial stenosis is one of the most important aspects to be considered during the Atherosclrosis. Since the blood is specified as a non-Newtonian flow, therefore the effect of fluid types and effect of rheological properties of non-Newtonian fluid on the degree of stenosis have been studied. The motion equations are written in vorticity-stream function formulation and solved numerically. A comparison is made between a Newtonian and non-Newtonian fluid for blood flow at different velocities, viscosity and Reynolds number were solved also. It is found that the properties of blood must be at a certain range to preventing atheroscirasis

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Medicine And Life
Nephroprotective effect of vitamin D Against Levofloxacin-induced renal injury: an observational study
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Publication Date
Mon Mar 02 2026
Journal Name
Psychiatry International
Patterns of Substance Use in Medical Students: Evidence from an Iraqi Academic Setting
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Background: Medical students often face substantial psychological stress, which can increase the risk of substance use, professional detriment, and insufficient patient care. However, substance use in medical students remains understudied in Iraq. This study highlights the prevalence, patterns, risk factors, and negative effects of substance use among medical students at the University of Baghdad. A cross-sectional study involving 414 medical students at the University of Baghdad was conducted. The questionnaire included sociodemographic variables and the Alcohol, Smoking, and Substance Involvement Screening Test to screen for psychoactive substance use. The lifetime prevalence of substance use was 38.9%. Among substance users, 42.8

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Publication Date
Tue Jan 01 2019
Journal Name
Aip Conference Proceedings
Fabricating and study effect of the concentrations electrolyte for an alkaline electrolysis cell
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Publication Date
Mon Apr 01 2024
Journal Name
Heliyon
Ground effect of an inverted double element wing diffuser on a sedan car
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Publication Date
Thu Jul 02 2026
Journal Name
Al-kindy College Medical Journal
Metabolic Syndrome; Comparing the Results of Three Definition Criteria in an Iraqi Sample
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Background: Different diagnostic definition and criteria have been recommended by different expert groups for the diagnosis of metabolic syndrome, however, it’s prevalence in the same population could differ depending on the definition used yielding different results. In Iraq, there is a lack of research comparing these different diagnostic definitions.

Objective: To find out the most suitable metabolic syndrome definition to be used for Iraqi people.

 Methods: 320 participants were recruited for this study, 53.4% men and 46.6% women, aged between 25-85 years, visiting Baghdad Teaching Hospital, the prevalence of metabolic syndrome according to different definition

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