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

     In this study, Staphylococcus aureus was found to be the causative agent of furunculosis in 64 (27.5%) out of 233 Iraqi patients presented with furunculosis. 16SrRNA gene was located in all isolates. Nevertheless, mecA and lukS-lukF genes were located in 60% and 4% of S. aureus isolates, respectively. Interestingly, the lukS-lukF carrying S. aureus isolates were mecA positive as well.

     Bacterial vaginosis (BV) is a common infection that occurs when the number of lactobacillus spp. bacteria (vaginal flora) decreases in the vaginal canal. The study aimed to determine the prevalence of Staphylococcus aureus within vaginosis in order to emphasize the importance of early detection and treatment. Totally, 90 vaginal swabs were collected using speculum and swabbing. The vaginal swabs were subjected to standard microbiological testing, which included microscopy, cultures (Blood agar and Mannitol salt agar), and antibiotic sensitivity testing. The results showed that out of 90 samples, only 40 S.aureus isolates were collected. S. aureus isolates showed maximum sensitivity to gentamic

     By extracting crystal violate dye (CV) from its aqueous solution, the photocatalytic decolorization performance of ZnO/MWCNT nanocomposite was evaluated. The nanocomposite was prepared by precipitation of ZnO and incorporates on the surface of Multi-Walled Carbon Nanotubes (MWCNT). ZnO nanoparticles were synthesized using the sol gel process with MWCNT acting as a template. They were then analyzed by XRD, SEM, and TEM, which revealed how the shape of the spherical nano ZnO interacts with the point of zero charge (pzc), which allows us to see the physical attributes. In the dipping photoreactor, which included a slurry of dye solution and ZnO/MWCNT nanocomposite, the effectiveness of decolorization was assessed. The photodecolori

     This research was conducted to measure the levels of asbestos fibers in the air of some dense sites of Baghdad city, which were monitored in autumn 2019. Samples collection was conducted via directing air flow to a mixed cellulose ester membrane filter mounted on an open‑faced filter holder using sniffer with a low flow sampling pump. Air samples were collected from four studied areas selected in some high traffic areas of Baghdad city, two of them were located in Karkh (Al-Bayaa and Al-Shurta tunnel) and two in Rusafa (Al-Jadriya and Al-Meshin complex), then analyzed to determine concentrations of asbestos. Measuring of levels of asbestos fibers on the filters was carried out via using scanning electron micros

     Aeromonas hydrophila is widely distributed throughout the world and causes diseases to animals and human exposed to contaminated environments such as water and soil. This study aimed to compare between isolates of A. hydrophila collected from clinical and environmental samples, through investigating the phenotype of some virulence factors in vitro, including hemolysin, protease, lipase, nuclease and biofilm formation ability. Also, the antimicrobial susceptibility for different antibiotics was determined using disc diffusion method. For genotypic identification of isolates and phylogenetic tree construction, 16S rDNA target gene was amplified and sequenced. The phenoty

The conventional solid-state reaction method was utilized to prepare a series of superconducting samples of the nominal composition Bi_2-xPb_0.3W_xSr₂Ca₂Cu₃O_10+d with 0≤x≤0.5 of 50 nm particle size of tungsten sintered at 850⁰C for 140h in air . The influence of substitution with W NPs at bismuth (Bi) sites was characterized by the X-ray diffraction (XRD), scanning electron microscopy (SEM) and dc electrical resistivity. Room temperature X-ray diffraction analysis revealed that there exists two phases, i.e. Bi-(2223) and Bi-(2212), in addition to the impurity phases of (SrCa) _2Cu2O3, Sr₂Ca₂Cu_7<

Three hundred and sixty different samples were collected from different sources, including wound, burn, nasal, and oral swabs from several hospitals in Baghdad. A number of 150 (53%) Staphylococcus aureus samples were isolated and identified among a total of 283 samples. Then, the spread of the Toxic Shock Syndrome Toxin-1 gene (tsst-1) was investigated in β-lactamase resistant S. aureus. According to the source of samples, the distribution of S. aureus  isolates was found to be significantly higher (p < 0.01) in wound samples as compared to other sources. According to the age, a highly significant  distribution (p < 0.01) was recorded in the age group of 15-30 years,

     Infection with Trichomonas vaginalis and its relation to some diseases have lately had much attention.  The objective of this study was to assess the infection rate of T. vaginalis and its relation to pelvic inflammatory diseases, infertility, and vaginosis. The study also assessed some demographic, clinical, and immunological parameters in women infected with T. vaginalis. The study included 160 non-pregnant married women who attended some private clinics and public hospitals in Baghdad from October 2020 to February 2021. All participants had symptoms of vaginal discharge only or vaginal discharge with lower abdominal pain. The participants were divided into an infertility group (

Diabetic nephropathy (DN) is a principle cause of microangiopathy and the main reason for kidney disease at the end stage in patients with type 2 diabetes mellitus (T2DM). This work aimed to study the relation of pentosidine with kidney injury in the case of diabetic nephropathy. This study included 75 patients suffering from T2DM and 75 apparently healthy subjects. The patients group was divided into three groups ((normoalbumin, microalbuminuria, and macroalbuminuria; 25 patients for each) on the basis of albumin-creatinine ratio (ACR) . The level of serum pentosidine was determined using an ELISA kit. The level of pentosidine was found to be significantly higher in DN patients than in the healthy group. Also, the results revealed a str

     Let G be a finite group and X be a G-conjugacy of elements of order 3. The A4-graph of G is a simple graph with vertex set X and two vertices x,yÎX are linked if x≠ y and xy^-1 is an involution element. This paper aims to investigate  the A4-graph properties for the monster  Held group He.

Environmental pollutions and resources depletion motivates scientific research to innovate technologies for sustainable productive systems. To develop gas sensing substance with optimized performance a perovskite compound of HoxFe1-x FeO3 (where x= 0, 0.01, 0.03 and 0.05) were prepared by standard solid state reaction technique. The crystal structure was studied by XRD, which confirmed the formation of polycrystalline orthorhombic structure with space group Pbnm type perovskite. The preferred crystal growth of the main peak was (211). The structural parameters were also calculated and it was found that the lattice constants and particle size increased with the Ho doping ratio. The electrical properties were studied using the Hall effect,

The influence of Toxoplasma gondii on some biochemical parameters has lately gained an increasing attention. The aim of this study was to assess the levels of some biochemical parameters in Toxoplasma positive and negative subjects. An analytical case–control study was achieved in Baghdad for the period from October 2018 until March 2019. Forty nine females participated in this study, with an age range of 18-55 years. The participants were separated into two groups, namely Toxoplasma positive subjects (n=21) and Toxoplasma negative subjects (n=28), based on enzyme-linked immunosorbent assay (ELISA). Blood and serum samples were collected from all subjects to evaluate the serum levels of cholesterol,

     This review explores the Knowledge Discovery Database (KDD) approach, which supports the bioinformatics domain to progress efficiently, and illustrate their relationship with data mining. Thus, it is important to extract advantages of Data Mining (DM) strategy management such as effectively stressing its role in cost control, which is the principle of competitive intelligence, and the role of it in information management. As well as, its ability to discover hidden knowledge. However, there are many challenges such as inaccurate, hand-written data, and analyzing a large amount of variant information for extracting useful knowledge by using DM strategies. These strategies are successfully applied in several applications as data wa

Alhagi maurorum (camel thorn) is a grayish, evergreen, deeply rooting plant that has spiny needle -like branches. In our study, the phytochemical contents of the root ethanoloic extract of A. maurorum were determined by using gas chromatography-mass spectroscopy (GC-MS). Thirty two chemical constituents were identified. We revealed the existence of oxalic acid, anti-2 acetoxyacetaldoxime, sulfone, butyl isopropyl, 2,3-pentanedione, 2-butanone, n,n,o triacetylhydroxylamine. di(1,2,5-oxadiazole)[3,4-b;3,4-e]pyrazine, isobutane,3,4-hexanedione,3-hexanone, pentane, 3-pentanone, 3-butene, 2-thiopheneacetic acid, 2-pyrazoline, 4-hepten-3-onemethylphosphonic acid, butane, propanoic acid, methane, azetidine, heptane, butanoic a

      In the last decade, 3D models gained interest in many applications, such as games, the medical field, and manufacture. It is necessary to protect these models from unauthorized copying, distribution, and editing. Digital watermarking is the best way to solve this problem. This paper introduces a robust watermarking method by embedding the watermark in the low-frequency domain, then selecting the coarsest level for embedding the watermark based on the strength factor. The invisibility of the watermark for the proposed algorithm is tested by using different measurements, such as HD and PSNR. The robustness was tested by using different types of attacks; the correlation coefficient was applied for the evaluati

      The present study was designed to isolate the microbial community from oil-contaminated sites and other non-oil-contaminated sites which served as control samples in Kerbala city. In addition to test the effect of hydrocarbons on the growth of some types of bacteria. Bacterial genera and species were identified based on their growth on nutrient agar and blood agar as well as biochemical tests. According to the high bacterial growth rate on crude oil, 5 bacterial isolates were selected for further study. Growth of some identified bacteria in Minimal salt medium amended with hydrocarbon as the sole carbon source was investigated. Acinetobacter sp., Pseudomonas aeruginosa, Pseudomonas fluorescens, P

     In the present work, polymeric composites were prepared for coating floors and swimming pools in dark colors. This was achieved through the use of a polymer coating solution added to fine cement with weight percentage (wt%) values of 5, 10, 15, 20, and 25 to obtain dark-colored (gray) composites. Mortar samples were prepared using the adhesion test. The contact angle and adhesion strength were studied for the prepared samples concerning the effect of changing the weight ratio of additive cement on water absorption. Also, the antibacterial activity was tested for the prepared coatings. The results showed that the contact angle increases with increasing the weight ratios of additive cement, which indicates that the

     In this study, the comets have distributions regarding their heliocentric distances where they appear in two regions, Kuiper belt (short period) and Oort cloud (long period). Details here give new information about the entire regions of these comets; the research shows that 54% of comets are nearby asteroid belt, but only 11% are in Kuiper belts and 35 % are from Oort cloud. The research focuses on comets with a nucleus's radius larger than 1 km.  The comets with a nuclear radius of 1-10 km have high percentage 51%.

         From the results, the maximum comets' radius is found in comet 29P/Schwassmann -Wachmann as roughly 87 km, and also in comet C/2018 N2 (ASASSN) which has radius 88 km. All comets, that have b

The Yamama Formation was studied in three wells (Fh-1, Fh-2, and Fh-3) within Faihaa oil field, south Iraq. Thin sections were studied by using the polarizing microscope examination in order to determine microfossils and biozone. Thirty-five species of benthic foraminifera were recognized, including four index species. In addition,  twelve species of calcareous green algae were recognized, including  two index species. Other fossils that were recognized in Yamama Formation include Gastropoda, Bryozoa, Coral, Rudist, and Pelecypoda.

Six biozones were observed, which are Charentia cuvillieri sp. (Range Zone of Berriasian age), Psudochryalidina infracretacea

     In this paper, ZnO NPs were prepared using D.C high-voltage and high frequency with an output of 6 kHz at two different preparation times preparation (10,12) minutes. Transmission electron microscopy (TEM) with (FE-SEM) was used to examine the homogenous, compact, and dense surface of the zinc oxide nanoparticles created with apparent grain size determined by (XRD), XRD results explain that the increase of the preparation time from 10 minutes to 12-minute caused an increase in crystallite size. In addition, FE-SEM showed that the increase in the ZnO NPs cluster distribution with particle size increases with increasing the preparation time. AFM was also utilized to determine the degree of cooperation between the surfaces of the z

      The Yamama Formation represents a part of the Late Berriasian-Aptian sequence, deposited during the Early Cretaceous period within the main shallow marine depositional environment. The studied area covers three oil fields; Sindbad oil field, Halfaya and Ad'daimah oil field, located in southeastern Iraq. Six major microfacies were recognized in the succession of the studied area represented by the Yamama Formation to determine and recognize depositional paleoenvironments. These microfacies are; Peloidal  Packstone, Algal  Wackestone to Packstone, Bioclastic Wackestone – Packstone, Foraminiferal Bioclastic Wackstone, Packstone, Peloidal – Oolitic Grainstone and Mudstone Microfacies. These microfacies are classified int

     In this work, plasma system that operates at vacuum was designed and built using a sheet of cobalt metal for the purpose of diagnosing plasma and measuring its parameters, as it is very important to know the processes that accompany plasma generation and are closely related to them, including the electron density in the plasma and its temperature. The spectroscopic diagnosis was done by optical emission spectroscopy (OES) which relies on the calculation of the optical radiation emitted by the plasma to describe plasma parameters in the chemical, molecular, and ionic radiator's near environment, and applied to cobalt metal at vacuum D.C high voltage power supply. The results showed the rise of spectral lines intensity with increa

Chlamydia pneumoniae is an intracellular gram-negative bacteria associated with lower and upper respiratory tract infections. Several studies, mostly achieved by serological assays, proposed a role for this bacteria in lung cancer risk. Therefore, this study aimed to evaluate the prevalence of Chlamydia pneuomoniae in fresh lung tissues of a sample of Iraqi patients with lung tumors, utilizing polymerase chain reaction (PCR) technique. . Chlamydia pneumoniae DNA was detected in 86.67% of samples. Besides, DNA sequencing of 16S rRNA gene revealed that our isolate is closely related to Chlamydia pneumoniae TW183 strain. It is concluded that Chlamydia pneumoniae  is found in fresh l

      Limestones have considerable commercial importance because they are used as building stones and are widely used for flooring and interior and exterior facings. On the other hand, the reserve calculation reveals the economic effectiveness of the investigation. This study aims to calculate the reserve of the middle Miocene limestone for engineering purposes. The limestone beds of the Nfayil Formation in Central Iraq have been studied over 15 outcrop sections. The Nfayil bed has an average thickness of about 1.64 m, while the overburden has an average of about 0.93 m. The average bulk density of limestone is 2.1 gm/cm³. Kriging and triangulation method has been adopted and used in the calculation and assessment of rese

Osteopontin hormone (OPN) is an extracellular matrix protein that is expressed in bone cells such as osteoblasts and osteoclasts and associated with bone turnover and bone mineral density (BMD) in postmenopausal women with osteoporosis.

     The aim of the study is to investigate serum levels of circulating OPN and its relationship with biochemical parameters and BMD in postmenopausal women with osteoporosis in Iraq. Serum samples from fifty postmenopausal women were selected from patients attending two educational hospitals in Baghdad, which are AL Wasity Educational Hospital and Baghdad Educational Hospital, during the period from November 2018 to March 2019. Twenty five postmenopausal healthy women were inc

   Nanochemistry is a significant area which involves the synthesis, design, and manipulation of particle structures with dimensions ranging from 1 to 100 nanometres. It is now one of the major concerns of pharmaceutical and biological researchers. The current study discusses recent advances in the use of silver nanoparticles (AgNPs) as a selective sensor for qualitative and colorimetric quantitative detection of mercury ions.   The synthesis of significant noble metal AgNPs is described as a novel, low-cost, quick, and simple method for detecting mercury ions. Due to the seriousness of mercury toxicity to our cells, AgNPs may be successfully employed for the detection of ecologically harmful mercury ions in a wide variety of aqueous

Human Herpes Virus-8 (HHV-8) is a sexually transmitted viral infection that can infect the prostate epithelium in immunocompromised adults. Recently, HHV-8 was related to the development and progression of several human malignancies like prostatic adenocarcinoma. This retrospective research was designed to analyze the distribution and possible impact of HHV-8 infection on prostatic adenocarcinogenesis. A total number of one hundred formalin-fixed prostatic tissues were enrolled in this research; forty Prostate Adenocarcinoma (PAC) biopsies, forty biopsies from Benign Prostatic Hyperplasia (BPH), and twenty Apparently Normal Prostatic Tissues (ANPT) as a control group. Detection of HHV -8 DNA was achieved by a highly-sensitive variant of

     Euphorbia lateriflora is a popular traditional medicinal plant whose leaves are used in Africa, especially Nigeria, to treat wounds and many diseases. This study investigated the preliminary phytochemical constituents, secondary metabolites by High-Performance Liquid Chromatography “HPLC” technique, and antimicrobial potentials (Minimum Inhibitory Concentration “MIC”, Minimum Fungicidal Concentration “MFC” and disc diffusion assay) of various concentrations (100 mg/mL, 50 mg/ml, and 25 mg/mL) of the solvents (ethyl acetate and n-hexane) extracts of E. lateriflora against Staphylococcus aureus, Escherichia coli and Candida albicans. The phytochemical screening revealed that