Abstract:

              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

In this work the strain energy of tetrahedrane and its nitrogen substituted molecules were calculated by isodesmic reaction method according to DFT quantum chemical fashion, the used basis set was 6-31G/B3-LYP, in addition all structures were optimized by RM1 semi-empirical method. From the obtained data we estimate an empirical equation connect between strain energy of the molecule with charge functions represented by dipole moment of the molecule plus accumulated charge density involved within the tetrahedron frame plus the number of nitrogen atoms. The results indicate the charge spreading factors by polarization and processes are the most important factors in decreasing the strain energy.

AbstractThe objective of the present study was measured of several oxidative stresses and liver function parameters in workers occupationally exposed to cement dust in Kufa Cement Factory, in order to test the hypothesis that cement dust exposure may perturb these parameters. Assessment of oxidative stress and liver function parameters were performed in 63 workers occupationally, in different departments of Kufa Cement Factory, exposed to cement dust (range of the exposure time was 5-38 years) and 36 matched unexposed controls. The study results illustrated an increasing in the oxidative stress parameters, moreover; liver function parameters showed abnormal results in the exposed workers compared to the unexposed. An increase in theses para

A field experiment was conducted to grow the wheat crop during the fall season 2020 in Karbala province, north of Ain Al-Tamr District in two locations of different textures and parent materials. The first site (calcareous soil) with a sandy loam texture, is located at (44° 40′ 37′) east longitude and (32° 41′ 34′) north latitude, at an altitude of 32 m above sea level, and an area of 20 hectares. As for the second location (gypsum soil) with a loam texture, it is located at a longitude (45° 41′ 39′) east and a latitude (33° 43′ 34′ north) and at an altitude of 33 m above sea level and an area of 20 hectares. To find out the effect of different tillage systems on water productivity and wheat yield under center pivot irri

The skill high-jump scoring is based on mechanical and physical abilities. The most important of all is the strength used by the player from the moment of preparation to the moment of scoring, which led the researchers to study the characteristics of the series of power chain functions of this skill according to (Biosyn System) The players of the national team's back line have a handball to find out the relationship between the properties of the power chain curve and the accuracy of the high jump to the upper and lower target angles. The aim of the research was to identify the values of the Force Series variables for the skill of the high-jump curve of the handball as well as the relationship between the properties of the power chain functi

Background: Dental implant surface technologies have been evolving rapidly to enhance a more rapid bone formation on their surface and improve implant therapy.Implant threads should be designed to increase surface contact areathat induced better stability. In addition, implant surface coating with Flaxseed was used to enhance bone formation at the bone-implant interface. Materials and methods: Ninety-six commercially pure titanium (CpTi) screws were implanted in rabbits' tibiae and divided into three groups as dual-threaded group, flaxseed-coated group and control group. All groups were evaluated mechanically, histologically and radiographically after each healing periods (2, 4, 6 and 8) weeks and the resulting data were statistically analy

Abstract

                 This research aims to define the roles of auditors by clarifying the concept and risks of cyber security in protecting information and financial data in economic units. Najaf, Babylon and Karbala, then the results were analyzed and the results were presented and analyzed to show that adopting cyber security improves the quality of reports Finance through what it achieves in displaying information with credibility and transparency, in a way that suits the needs of users, and cyber security has a role in managing economic resources more effectively to obtain benefits that would have been lost in the event of an

 Alternative  distribution  to estimate the Dose – Response  model in bioassay  excrement

This research   concern to study five different distribution (Probit , Logistic, Arc sine , extreme value , One hit  ), to estimate  dose –response model by using m.l.e  and probit method This is done by determining different  weights in each  distribution in addition find all particular statistics for vital model . 

Renewable energy resources have become a promissory alternative to overcome the problems related to atmospheric pollution and limited sources of fossil fuel energy. The technologies in the field of renewable energy are used also to improve the ventilation and cooling in buildings by using the solar chimney and heat exchanger. This study addresses the design, construction and testing of a cooling system by using the above two techniques. The aim was to study the effects of weather conditions on the efficiency of this system which was installed in Baghdad for April and May 2020. The common weather in these months is hot in Baghdad. The test room of the design which has a size of 1 m3 was situated to face the geographical south. The te