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.
ملخص البحث: يعد اسلوب تدريب المقاومات المرنة واحد من اساليب تدريب القوة العضلية فهو النظام الذي يتم من خلاله استخدام تمرينات يتم ادائها ضد مقاومات متغيرة مثل الحبال المطاطية او اشرطة الساندو، ويمتاز هذا الاسلوب بتغير الشدة خلال اداء التمرين الواحد اي ان كلما تم مط الحبل المطاطي ازدادت مقاومته وبالتالي فان اللاعب يستخرج قوته اكثر كلما اقترب الى مركزية الحركة في التمرين وهذا هو جوهر الاختلاف بينه وبين استخد
... Show MoreThis research deals with issues of peaceful coexistence in foreign satellite channels directed in the Arabic language, trying to get acquainted with the most prominent of these topics dealt with the programs subject to analysis and the method of dealing with them and the most used journalistic arts in that.
The research adopted the descriptive approach and the method of content analysis for the purpose of studying the research community represented by the program «Shabab Talk» “Youth Talk” in the German channel Deutsche Welle (DW) and the program «Beina Sam wa Amar» “between Sam and Ammar” in the American free channel, by designing the content analysis form to subject
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This research paper studies the use of an environmentally and not expensive method to degrade Orange G dye (OG) from the aqueous solution, where the extract of ficus leaves has been used to fabricate the green bimetallic iron/copper nanoparticles (G-Fe/Cu-NPs). The fabricated G‑Fe/Cu-NPs were characterized utilizing scanning electron microscopy, BET, atomic force microscopy, energy dispersive spectroscopy, Fourier-transform infrared spectroscopy and zeta potential. The rounded and shaped as like spherical nanoparticles were found for G-Fe/Cu‑NPs with the size ranged 32-59 nm and the surface area was 4.452 m2/g. Then the resultant nanoparticles were utilized as a Fenton-like oxidation catalyst. The degradation efficiency of
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Abstract
The current research aims to identify the typical effect of Flower and Coscroft on expressive performance and the development of lateral thinking among literary fifth-grade students. To achieve the research objective, the researcher chose a sample of (90) female students from the fifth literary grade, with two experimental groups and a control group. The research groups are of six subjects. The research found that the two experimental groups have more expressive performance than the control group. Students of the first experimental group outperformed the students of the second experimental group in expressive performance and lateral thinking tests. In light of the findings of the research, the researcher
... Show MoreThe reason behind choosing this topic " internal marketing (IM) of human resource management (HRM)" is to highlight the advantages of using IM in the organization framework. The problem of the research paper lies in not paying enough attention to employees genuine needs as they interact with each other in the sake of organization prosper. This research paper can be used as indictor to expose the weaknesses that the organization encounters daily. The current research paper attempts at examining the possibility of developing philosophy of internal marketing of human resources and its most practices, empowering staff, training courses, motivations and recognitions, and within departments communication, in order to reach targeted res
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The research aims to shed light on the obstacles that hinder the use of taxpayers' commercial books covered by provisions of the amended commercial book-keeping system No. 2 of 1985 and ways to address these obstacles. On this basis, the main null hypothesis was formulated that there is no statistically significant relationship between the obstacles to the adoption of the commercial books and taxable income.
The research data were collected on the base of three applied case studies of registered taxpayers in the General Commission of Taxes, GCT, together with the use of a questionnaire distributed to a sample of taxpayers ( companies ). The collected data were analyzed, the result were presented and the hypothesis was
... Show MoreWhereas conventional methods of teaching history do not meet the sometimes purpose has suggested some educators strategies modern help to improve the level of students in the education process through activating prior knowledge and employed in positions of current learning, and focus attention on the points and the outstanding elements of the content and practice techniques Calendar criticof ideas and meanings and mental and linguistic activities used to verify the extent of reaching understanding. &n
... Show MoreThe research aims at determining the main reason for the deterioration of the services and determining the correct method of distributing the funds to the administrative and administrative units. The discrepancy between the size of the financial allocations and the municipal services was the main research problem. Therefore, the researcher identified the gaps in municipal services by the concerned departments and compared them with The percentage of funds obtained through the work of a checklist for each of the directorates concerned. The researcher studied the specific criteria for these services, which were approved by the Ministry of Construction, Housing, Municipalities, and Public Works, and compared them wi
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