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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
Wed Oct 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
THE ROLE OF ORGANIZATIONAL CULTURE IN ORGANIZATIONAL CITIZENSHIP BEHAVIOR (Search in the Integrity Commission)
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This research sought to detect the level of organizational culture prevailing in the Integrity Commission as well as the level of the organizational citizenship behavior of staff of the Commission and the impact of organizational culture in these behaviors. To achieve the objectives of the research and test the validity of hypotheses have been used questionnaire derived from measurements ready modern researchers foreigners have been adapted to suit the Iraqi environment, have been distributed  (189) questionnaire on the number of employees from the Integrity Commission, which represented the research sample where the research community has a number is (1365) employees in the Baghdad was the use of a number of statistical met

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Publication Date
Sun Jul 05 2026
Journal Name
Enterpreneurship Journal For Finance And Business
The role of psychological ownerships' dimensions in deterring the effects of toxic leadership: Analytical research in some companies at the Ministry of Industry and Minerals in Iraq
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Publication Date
Wed Jan 30 2019
Journal Name
Journal Of The College Of Education For Women
The Rhetoric of the Oppressed Women: The Autobiography of the Iraqi Womanhood A Research in the Mechanisms of the Rhetorical Proceeding in " Alagnabia - The Foreigner" by Alia Mamdouh
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phenomenon in the Arab women's contemporary literature, but it is rare in Iraqi women's
literature and falls short to the level of the phenomenon until now. Perhaps this is one of the
main reasons that caused the reluctance of researchers to study it, and this is probably the first
academic research in this field.
This research followed the discourse of Autobiography of women in Iraq, depending on the
two factors of charter and reference of the elements of Philippe Lejeune’s definition of the
genre of Autobiography, without focusing on narrative method, so it handled notes,
memories, diaries and biography of the other and counted all under the genre of the
Biography.
It came in three sections, the first follo

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Publication Date
Fri Jun 17 2022
Journal Name
Journal Of Baghdad College Of Dentistry
Clinicopathological analysis of 80 cases of oral lobular and non lobular capillary hemangioma (pyogenic granuloma): A Retrospective study
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Background: Oral pyogenic granuloma (PG) is a clinicopathological entity that could develop due to the reaction to a variety of stimuli, such as low-grade local irritation, traumatic damage, and hormonal stimulation. There are two histopathological types of pyogenic granuloma; lobular type -capillary hemangioma (LCH) and non-lobular type; with PG,LCH has highly vascular, diffuse capillary growth while non- lobular variant mimicking granulation tissue with heavily inflammated stroma. The study aims were to review the clinical  and histopathological spectrum of an oral pyogenic granuloma from different intraoral sites in order to avoid diagnostic pitfalls associated with similar morphological lesions and to determine

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Publication Date
Tue Dec 23 2025
Journal Name
Scientific And Technical Journal Of Information Technologies, Mechanics And Optics
Aerodynamic analysis of SD7037 airfoil with flex-skin flap at low angles of attack and low Reynolds numbers
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This work concentrates on the effect of a flex-skin trailing edge flap on the aerodynamic characteristics of SD7037 airfoil at low Reynolds numbers, in the range of 2^10 to 5^10 using computational methods. The study used a range of angle of attack (AOA) associated with the take-off phase and different flap angles. The numerical model was set up in Siemens STAR-CCM+ package using the κ-ω shear stress transport turbulence model and the (γ-Reθ) transition model which ensured the approximate solution of Navier-Stokes equations. The verification of the computational solution was done by the comparison with the available experimental data of the plain flap, and it was discovered that the results matched pretty well at lower AoAs. Results in

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Publication Date
Thu Feb 29 2024
Journal Name
Banks And Bank Systems
Fiscal and real repercussions of the Central Bank of Iraq’s real estate initiatives by using Multiple Correspondence Analysis
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The importance of the study stems from the fact that Iraq’s economy is facing a housing crisis, especially in the Iraqi capital, Baghdad, great demographic pressure due to pronounced population growth over the past two decades. The Central Bank of Iraq undertakes several initiatives represented in granting real estate loans, mainly through the Real Estate Bank at very low interest, and in the last two years, the interest has become zero. The purpose of the study is to analyze the fiscal implications of the Iraqi central bank’s real estate initiatives, as well as its real impact on the spatial dimension of the Iraqi governorates through new housing in those governorates. Using data mainly from the Central Bank of Iraq’s bulleti

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Publication Date
Tue Sep 01 2020
Journal Name
Baghdad Science Journal
Oxidative Coupling Reaction for Micro Trace Analysis of Mebendazol Residual with p-bromoaniline in Presence of n- bromosuccinimide
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Rapid, reproducible and accurate method has been developed for the assay for of mebendazol (MBZ) residual assay. The method is based on alkaline hydrolysis of MBZ with sodium hydroxide then oxidation with N-bromosuccinimide (NBS) followed by coupling with 4-Bromoaniline (4-BA) to yield a highly colored product absorbed at maximum 434 nm. Regression analysis of linearity range was found (0.6-2.8) µg.ml-1.  The optimum conditions that affect the oxidation were studied. The developed method was found to be precise with mean value of relative standard deviation (1.153- 1.303) and accurate with relative error (-0.5940-1.7821) .The calculated molar absorptivity and sandal sensitivity values of (29825 L.mol-1.cm-1), 0.0099 µg.cm-2 respe

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Publication Date
Sat Jan 01 2022
Journal Name
Proceeding Of The 1st International Conference On Advanced Research In Pure And Applied Science (icarpas2021): Third Annual Conference Of Al-muthanna University/college Of Science
Dimensional analysis of predicting the removal of chemical oxygen demand from domestic wastewater using moving bed biofilm reactor
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Municipal wastewater sources are becoming increasingly important for reuse, for irrigation purposes, so they must be treated to meet environmentally friendly local or global standards. The aim of this study is to establish, calibrate, and validate a model for predicting chemical oxygen demand for the pilot plant of mobile biofilm reactors operating from municipal wastewater in Maaymyrh located in Hilla city Using the approach of dimensional analysis. The approach of Buckingham's theorem was used to derive a model of dimensional analysis design for the forecast of (COD) in the pilot plant. The effluent concentration (COD) It has been derived as a result of the influential concentration of (COD), dissolved oxygen (DO), volume of pilot plant

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Publication Date
Sun Jul 05 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Analysis of antimicrobial activity of root canal sealers against endodontic pathogens using agar diffusion test (In vitro study)
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Background: Antibacterial action of root canal filling is an important factor for successful root canal treatment, so the aim of the study was to identify and to compare the antimicrobial effect of new sealer (GuttaFlow) to commonly used endodontic sealers (AH Plus, Apexit and EndoFill) against four endodontic microbes. Materials and methods: Twenty patients aged (30-40) years with infected root canals were selected. Four types of microorganisms were isolated from root canals (E faecalis, Staphylococcus aureus, E coli and Candida albicans) and cultured on Mueller Hinton agar Petri-dishes. After identification and isolation of bacterial species, agar diffusion method was used to assess the antibacterial action of four contemporary endodontic

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Publication Date
Sun Apr 22 2018
Journal Name
Al-nahrain Journal For Engineering Sciences
Numerical Analysis of the Effect of Scanning Speed on the Temperature Field Distribution for Laser Heat Treatment Applications
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One of the unique properties of laser heating applications is its powerful ability for precise pouring of energy on the needed regions in heat treatment applications. The rapid rise in temperature at the irradiated region produces a high temperature gradient, which contributes in phase metallurgical changes, inside the volume of the irradiated material. This article presents a comprehensive numerical work for a model based on experimentally laser heated AISI 1110 steel samples. The numerical investigation is based on the finite element method (FEM) taking in consideration the temperature dependent material properties to predict the temperature distribution within the irradiated material volume. The finite element analysis (FEA) was carried

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