The phenomenon of financial failure is one of the phenomena that requires special attention and in-depth study due to its significant impact on various parties, whether they are internal or external and those who benefit from financial performance reports. With the increase in cases of bankruptcy and default facing companies and banks, interest has increased in understanding the reasons that led to this financial failure. This growing interest should be a reason to develop models and analytical methods that help in the early detection of this increasing phenomenon in recent year . The research examines the use of Sherrod's model in predicting financial failure in Iraqi private banks. The researchers relied on this mathematical model to analyze financial data and estimate the probability of financial failure occurring in these banks. Financial data was collected for a sample of private banks in Iraq over several years, and these data were used to apply the Sherrod model .As for the sample, a sample was chosen from the research consisting of two banks (the Commercial Bank of Iraq and the Iraqi Islamic Bank) for the research and a time series that extended for five years (2017 – 2021) , The results showed that the Sherrod model has a good ability to predict financial failure in Iraqi private banks. The researchers used a variety of financial and accounting variables in the model, which contributed to improving the accuracy of predicting financial failure .This study represents an important contribution to understanding how mathematical models such as Sherrod's model can be used to estimate the risk of financial failure in banks. These tools help guide strategies and make sound financial decisions. This research is considered an important step towards improving the sustainability and performance of private banks in Iraq and enhancing confidence in the financial system.
The house flies Musca domestica )Diptera:musidae) are the primary carrier of many pathogens such as cholera, typhoid, anthrax, and others. The use of chemical pesticides as a basic method of control leads to many problems at the environmental and health level. The use of safe alternatives to chemical pesticides has become an urgent necessity. The research aims to find biological alternatives that are environment-friendly and non-pathogenic to humans in controlling house flies through the possibility of extracting and diagnosing some secondary metabolites produced by the fungus Metarhizium anisopliae and testing their effects on the second larval stage of house flies using different treatment methods that include
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Abstract: In this paper, a U-shaped probe with a curvature diameter of half a centimeter was implemented using plastic optical fibers. A layer of the outer shell of the fibers was removed by polishing to a D-section. The sensor was tested by immersing it in a sodium chloride solution with variable refractive index depending on solution concentrations ranging from 1.333 to 1.363. In this design, the sensor experienced a decrease in its intensity as the concentration of the solution increased. The next step The sensor was coated with a thin layer of gold with a thickness of 20 nm, and the sensor was tested with the same solutions which resulted in a shift in wavelengths where the shift in wavelength was 5.37 nm and sensiti
... Show MoreThis study was designed to show the inhibitory effect of different concentrations of alcoholic extract of Borage officinalis on the Monoamine oxidase (MAO) and Acetylcholinesterase (AChE) enzymes in human serum. The results obtained from the study exhibited that alcoholic extract of Borage officinalis caused inhibition to enzymes activity with all concentrations of the extract. The results also showed that when the concentration of the extract was (0.001 mg/ml), the percentage of inhibition was (4.3% with MAO and 15.2% with AChE) and this percentage increases until reaching up to (74.7% with MAO and 84.18% with AChE) when the concentration of the extract was (0.1 mg/ml). From the kinetic parameters, studies found that alcoholic extract o
... Show MoreMicrobial activity of Ellagic acid when mixed with some types of candy toward Streptococcus mutans microorganism was studied. The main purpose of carrying out this study is to produce a new type of candy that contains Ellagic acid in addition to xylitol instead of sucrose to prevent dental caries. The results show that the inhibitory action of Ellagic acid was more effective when mixed with this type of candy for the purpose of reducing Streptococcus mutans microorganisms, while sensory evaluation was applied in this study to 20 volunteers to that candy sample evaluated which contain (5 mg/ml) Ellagic acid with 100g xylitol to determine consumers acceptability of this sample of candy. The results were expressed as mean value, slandered d
... Show MoreThe current research studies the aesthetic framework for the dialectical development of the functions of the contemporary theater director in an aesthetic approach to the mechanisms of functional overlap between the dramaturgy and direction functions, and scenography and direction, the detection of the controversial structure of that overlap, and what can be summed up in the following question: (what are the aesthetic approaches of the dialectical development in the function of the contemporary theatre director?). The research is determined by a pivotal aim which is (knowing the aesthetic nature of the dialectical development in
اتجهت دول العالم الى تسخير جميع الإمكانيات والخبرات والعلوم من اجل الوصول الى مستويات متقدمة في الرياضات المختلفة ويهدف التدريب الرياضي إلى إعداد اللاعبين إعدادا جيدا تكمن مشكلة البحث من خلال خبرة الباحثتان الميدانية ومتابعة تدريبات لاعبي المدرسة التخصصية كرة اليد فقد لوحظ هناك ضعف واضح في الأداء المهاري ولابد من تطوير أوجه الضعف لتحقيق مستوى انجاز افضل . ويهدف البحث اعداد تمرينات خاصة بأستخدام جهاز ا
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يهدف البحث الى التعرف على اثر استراتيجية نجمتين وامنية في تحصيل مادة الكيمياء عند طلاب الصف الثاني المتوسطولتحقيق هدف البحث تم اتباع المنهج التجريبي ذو الضبط الجزئي وتم تحديد مجتمع البحث بطلاب الصف الثاني المتوسط لجميع المدارس الثانموية والمتوسط التابعة لمديرية تربية الكرخ الثانية وتم اخنيار احد هذه المداس بصورة قصدية لتطبيق تجربة ابلبحث الحالي
The subject of marketing culture and mental image is one of the important topics in the field of management. There is no study that combines these two variables. The research is important because of the increasing importance of the subject. The future direction of the company in question will support the company's economic and marketing responsibilities. And reflect the company's mental image, as a culture that contributes to changing the reality of the organization investigated by polling the views of a sample of managers in the General Company for Vegetable Oil Industry, which (30) out of the (65) individual, and There are two hypotheses of research: There is a significant
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The investment government expenditure is considered the fundamental of enhancing the economic activity as it has become a mean for achieving capital accumulation in all economic sectors, The Iraqi economy is characterized of being yield unilateral depending petroleum revenues as an essential resource of financing government expenditure , as the contribution of petroleum sector in GDP is large in proportions to other economic sectors contribution.
The relationship between investing government expenditure, and non-oil GDP is about to be not existent during the
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