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

The current research aims to determine the impact of the cognitive reconstruction program on the development of psychological hardness among middle school students through the experimental verification of three hypotheses. The research sample consisted of (16) out of (450) students selected from Ibn Rushud preparatory school- Al-Rusafa 2. These participants have been randomly distributed into two equal groups. The researcher has used the method of cognitive reconstruction with the experimental group, whereas with the controlling group, he used nothing. The researcher has further used the scale of psychological hardness of Kobassa with the participants; the scale has been built in a way that suits the sample of the study, which consisted

The heavy metal cadmium is extremely harmful to both humans and animals. Zinc supplementation protects the biological system and reduces cadmium-induced toxicity. This study aimed to determine whether zinc chloride (ZnCl2) could protect male mice with the damaged liver induced by cadmium chloride (CdCl2). The protective role of zinc chloride and expression of the metallothionein (MT), Ki-67, and Bcl-2 apoptotic proteins in hepatocytes were studied after subchronic exposure of mice to cadmium chloride for 21 days. Thirty male mice were randomly categorized into 6 groups (5 mice/group) as follows: a control group that did not receive any treatment, a group given ZnCl2 at 10 mg/kg alone, and two groups received ZnCl2 (10 mg/kg) i

         The main objective of this study is to measure the Impact of global financial crisis on some indicators of the Saudi Arabia's economy using the Mendel-Fleming model, the importance of the study applied by focusing on the theme of general equilibrium in the face of fluctuations in the global economy. Study used a descriptive approach and the methodology of econometrics to construct the model. Study used Eviews Program for data analysis. The Data was collected from the Saudi Arabian Monetary Agency, for the period (1997-2014).Stationery of the variables was checked by Augmented Dickey-Fuller (ADF) and Phillips Perron (PP) unit roots tests. And also the co-integration

درست الباحثة البنية الإيقاعية عند الشاعر الصقلي

يعد شعر المنفى احد اهم روافد الادب المعاصر فهو يعكس الإبداع الشعري الحقيقي للشاعر المنفي، ويعكس في الوقت ذاته الحنين والألم الذي يعاني منه بسبب البعد عن وطنه. ومن ناحية أخرى، يصور شعر المنفى حالة المقاومة والنضال التي يختزنها الشاعر . نتناول في هذا البحث م وضوع شعر المنفى عند شاعرين منفيين لم يلتقيا في بلد واحد ولم يتبنيا ثقافة فكرية مشتركة, إلا أن الشاعرين تحملا نفس مرارة المنفى التي عبرا عنها بشكل واضح في شعر

Al- belenoby , Andalusian obscure poet .I choose to study poetic rhythm in this poetic and the appropriateness of with what  rhythm touring in his self to give beautiful meaning raise to receiver to put the hands of continental placements creativity in poetry .I divided my research into ideas are presented in a sequential manner , I started researching with poetic rhyme than rhyme they represent the form of the poem, they represent the external form of the poem and their music that farm the general concept then the rhetorical styles that represent the internal form of the poem and it music that the listener works and enjoying it part by part all this led to the put the hands of the receiver placement creativity in Belenoby Poet.&nbs

In this paper, we will provide a proposed method to estimate missing values for the Explanatory variables for Non-Parametric Multiple Regression Model and compare it with the Imputation Arithmetic mean Method, The basis of the idea of this method was based on how to employ the causal relationship between the variables in finding an efficient estimate of the missing value, we rely on the use of the Kernel estimate by Nadaraya – Watson Estimator , and on Least Squared Cross Validation (LSCV) to estimate the Bandwidth, and we use the simulation study to compare between the two methods.

This research aims to examine the role of global green finance as a critical driver of both economic and environmental sustainability within small and medium-sized agricultural enterprises (SMEs) in Iraq. Utilizing a convergent mixed-methods framework, the study integrates qualitative interviews with key stakeholders and a quantitative survey of 300 agricultural SMEs to assess the barriers, enablers, and institutional conditions influencing the adoption of green finance. The findings indicate that, despite growing awareness and substantial latent demand for sustainability-linked investments, adoption is significantly constrained by institutional fragmentation, regulatory ambiguity, and resource limitations at the firm level. Grounded in Ins