Research aims to shed light on the concept of corporate failures , display and analysis the most distinctive models used to predicting corporate failure; with suggesting  a model to reveal the probabilities of corporate failures which including internal and external financial and non-financial indicators, A tested is made for the research objectivity and its indicators weight and by a  number of academics professionals experts, in addition to  financial analysts  and have concluded a set of conclusions ,  the most distinctive of them that failure is not considered a sudden phenomena for the company and its stakeholders , it is an Event passes through numerous stages; each have their symptoms that lead eve

The importance of economic and technical feasibility studies include all of the investor, the society, the banks, the project and the government. As it will assist in achieving the optimal use of the available economic incomes on the national level and arranging the projects in priority which participates in achieving the government benefit without wasting the amounts .This is the research goal So, the research covered its theoretical aspect, of SAIs and the economic and technical feasibility studies then the role of the auditors in auditing those studies Then a mechanism was proposed includes a guidebook that provides guidelines for organizing the process of preparing and auditi

The increase in the number of trucks and other heavy vehicles in Iraqi highways lead to cracking and deteriorations in the flexible highway. The use of polymermodified asphalt may solve this problem to match the required performance standards. This study investigates the effects of styrene-butadiene-styrene (SBS) polymer on the performance behaviour of Iraqi bitumen binder. The characteristics of bitumen binder were analysed to observe the compatibility of bitumen with SBS polymer. The bitumen binder was mixed with three different contents of SBS (4%, 4.5%, and 5%) by weight of asphalt cement. Viscosity tests were conducted on the SBS polymer-modified asphalt at 135 oC and 165 oC in addition to conventional binder tests. The prepar

Improved oral bioavailability of lipophilic substances can be achieved using self-emulsifying drug delivery systems. However, because the properties of self-emulsifying are greatly influenced by surfactant amount and type, type of oil used, droplet size, charge, cosolvents, and physiological variables, the synthesis of self-emulsifying is highly complex; consequently, only a small number of excipient self-emulsifying formulations has been developed so far for clinical use. This study reports a highly effective procedure for developing self-emulsifying formulations using a novel approach based on the hydrophilic-lipophilic difference theory. Microemulsion characteristics, such as the constituents and amounts of oil and surfactant electrolyte

Markov chains are an application of stochastic models in operation research, helping the analysis and optimization of processes with random events and transitions. The method that will be deployed to obtain the transient solution to a Markov chain problem is an important part of this process. The present paper introduces a novel Ordinary Differential Equation (ODE) approach to solve the Markov chain problem. The probability distribution of a continuous-time Markov chain with an infinitesimal generator at a given time is considered, which is a resulting solution of the Chapman-Kolmogorov differential equation. This study presents a one-step second-derivative method with better accuracy in solving the first-order Initial Value Problem

Liquid membrane electrodes for the determination iron(III) were constructed based on chloramphenicol sodium succinate and iron(III) CPSS-Fe(III) as ion pair complex, with four plasticizers Di-butyl phosphate (DBP); Di-butyl phthalate (DBPH); Di-octyl phthalate (DOP); Tri-butyl phosphate (TBP); in PVC matrix . These electrodes give Nernstian and sub-Nernstian slopes (19.79, 24.60, 16.01 and 13.82mV/decade) and linear ranges from (1x10-5-1x10-2 M, 1x10-5-1x10-2 M, 1x10-6-1x10-2 M and 1x10-5-1x10-2 M) respectively. The best electrode was based on DBP plasticizer which gave a slope 19.79 mV/decade, correlation coefficient 0.9999, detection limit of 9×10-6 M, lifetime 37 day displayed good stability and reproducibility and used to determine

The electrode in the microbial fuel cell has a significant effect on cell performance. The treatment of the electrode is a crucial step to make the electrode surface more habitable for bacteria growth, thus, increases the power production as well as waste treatment. In the current study, two graphite electrodes were treated by a microwave. The first electrode was treated with 100W microwave energy, while the second one was treated with 600W microwave energy. There is a significant enhancement in the surface of the graphite anode after the pretreatment process. The results show an increase in the power density from 10 mW/m² to 15 mW/m² with 100w treatment and to 13.47 mW/m² with 600w treatment. An organic

A medical- service platform is a mobile application through which patients are provided with doctor’s diagnoses based on information gleaned from medical images. The content of these diagnostic results must not be illegitimately altered during transmission and must be returned to the correct patient. In this paper, we present a solution to these problems using blind, reversible, and fragile watermarking based on authentication of the host image. In our proposed algorithm, the binary version of the Bose_Chaudhuri_Hocquengham (BCH) code for patient medical report (PMR) and binary patient medical image (PMI) after fuzzy exclusive or (F-XoR) are used to produce the patient's unique mark using secret sharing schema (SSS). The patient’s un