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The role of merger in creating differences in the profitability of companies Analytical research between a sample of subsidiaries to the Iraqi Ministry of Industry and Minerals
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The research aims to identify the impact of the merger of the companies affiliated to the Ministry of Industry and Minerals on their financial profitability since the companies before the merger suffered a rise in losses and the deficit reached very high levels that affected its overall performance and even on the morale of workers as losses are increasing and solutions Efficiency is absent. The problem stems from knowing the impact of the merger on the profitability ratios of the companies. The research field was represented by the companies affiliated to the Ministry of Industry and Minerals (21) companies, while the research sample reached (6) companies after the merger (14) companies before the merger, was based on data The financial period from (2011 to 2015) before the merger and (2016 and 2017) after the merger, in addition to the method of personal observation and interview, the researcher relied on the analytical method and based on some statistical tools such as the Wilcoxon test of significance (0.05) as well as the arithmetic averages. The presence of significant differences in the rate of return on a Assets of companies (General Company for Electronic Systems, General Company for Design and Execution of Projects, General Company for Steel Industries and General Company for Electrical and Electronic Industries), which are symbolized (G1, G3, G4, G5) respectively, excluding the two companies (General Company for Food Industries and General Company for Mining Industries) which (G2, G6) respectively there were significant differences due to the improvement in net sales of companies after the merger and the good utilization of the assets. The absence of significant differences in the rate of return on the right of ownership of all companies sample research except the General Company for Food Industries G6 It was found that the merger has a positive impact on its financial performance, especially through improvement in net sales than it is before the merger, and therefore the researcher recommends the need to search for ways that lead To increase the net profit and reduce operating expenses and good utilization of assets of the company with the need to balance between liquidity and profitability. As well as working to find ways to increase the market share, as well as the competent authorities to adjust the capital of companies to be to the extent commensurate with the moral value of these companies

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Publication Date
Mon Jun 01 2009
Journal Name
Journal Of Economics And Administrative Sciences
Estimation of the average sample size and defective ratio In a finite individualized inspection with a practical application
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The purpose of this research is to find the estimator of the average proportion of defectives based on attribute samples. That have been curtailed either with rejection of a lot finding the kth defective or with acceptance on finding the kth non defective.

The MLE (Maximum likelihood estimator) is derived. And also the ASN in Single Curtailed Sampling has been derived and we obtain a simplified Formula All the Notations needed are explained.

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Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of Drinking Waters’ projects in accordance with the standard Malcolm Baldrige Award for Excellence in the framework of total quality management / applied research in Water Department of Baghdad
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The research aims to evaluate the selected projects from the water Department of Baghdad, according to a standard for total quality management and to achieve this goal , adopted the case study method to get to know how close or turn away those projects in the management of Standard Malcolm Baldrige Award for Excellence in Quality Management its comprehensive one scales the world's most famous in this area , in order to draw a general framework to evaluate how project management can benefit from this approach to modern management , input from the entrances of the comprehensive management reform and development.

Be standard Malcolm Baldrige Award of several elements: - leadership , strategic planning , foc

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Publication Date
Tue Jan 01 2019
Journal Name
Indian Journal Of Public Health Research & Development
Serum Vitamin D Levels in a Sample of Iraqi Female Patients
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Background: Recurrent aphthous stomatitis (RAS) is one of the most common oral mucosa diseases characterized by recurrent, shallow, round or oval painful oral ulcers surrounded by inflammatory erythematous halos, the condition is chronic and self-limiting in immunocompetent patients. Aim of the study: to investigate the serum vitamin D levels in Iraqi female patients with RAS and the relationship between vitamin D levels and the severity of RAS. In this cross sectional study 30 female patients with idiopathic RAS, and 30 age and sex matched healthy controls were included, the severity of RAS is assessed by the number of oral aphthous ulcers in each attack and the frequency of attacks. Serum 25(OH) D levels were determined by the Enzy

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Publication Date
Fri Aug 23 2024
Journal Name
Cureus
The Effect of Pan-Retinal Photocoagulation on Central Macular Thickness in a Sample of Iraqi Patients With Proliferative Diabetic Retinopathy
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Publication Date
Thu Aug 18 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Resource consumption accounting technique between traditional cost systems and contemporary cost management techniques in measuring the cost of products - A conceptual vision
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The contemporary business environment is witnessing increasing calls for modifications to the traditional cost system, and a trend towards adopting cost management techniques to provide appropriate financial and non-financial information for senior and executive departments, including the Resource Consumption Accounting (RCA) technique in question, which classifies costs into fixed and variable to support the decision-making process. Moreover, (RCA) combines two approaches to cost estimation, the first based on activity-based cost accounting (ABC) and the second on the German cost accounting method (GPK). The research aims to provide a conceptual vision for resource consumption accounting, after Considering it as an accounting te

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Publication Date
Mon Jan 01 2018
Journal Name
Al–bahith Al–a'alami
Tendencies of Scientific Research in the Specialized Journalism: the Media Researcher Magazine A sur-vey study
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The study of the tendencies of scientific research in specialized journalism through the three specialized levels, specifically the third level. It is referred to be a monthly, quarterly or annual magazine that follows the publication of the researches for new studies which have come to in every specialization. it is directed to the highly educated and is almost an alternative book. Thus, the subject is specialized and the audience is specialized.

The study aims in both its survey and field section at knowing the type of researches and their classification and the form, gender and the use of foreign sources and their scientific tank and the geographical position in addition to knowing the opinions of researchers and their satisfa

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Publication Date
Sat Aug 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
A conceptual Framework For the Relationship between Human and Social Capital
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Purpose: The research seeks to develop the implications of intellectual human capital, and social capital in business organizations, and will be accomplished on three levels, the first level (the level of description) to identify, diagnose and display content philosophical Strategic Human Resource Management at the thought of modern administrative represented by human capital and Ras social capital. The second level (level of analysis) and the analysis of the extent of the impact of alignment between human capital, and social capital in the organizational strength of the organizations. The third level (Level predict) the formulation of a plan to strengthen the organizational strength in business organizations and to develop speci

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Publication Date
Sat Jan 01 2022
Journal Name
International Journal Of Economics And Finance Studies
THE ROLE OF COSTING TECHNIQUES IN REDUCTION OF COST AND ACHIEVING COMPETITIVE ADVANTAGE IN IRAQI FINANCIAL INSTITUTIONS
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Publication Date
Sat Apr 20 2024
Journal Name
International Journal Of Disabilities Sports And Health Sciences
Analytical Thinking and its Relationship to the Performance of the Simple Response Skill in Foil Weapon for Students
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The purpose of this paper is to identifying the level of analytical thinking and its relationship to the skills of response and simple response to the foil weapon for students of the College of Physical Education and Sports Sciences, University of Basra. Achieving the objectives of the research requires the use of a research method, and accordingly, the researchers used the descriptive method using the survey method .The two researchers identified the research community with the students of the third stage - College of Physical Education and Sports Sciences / University of Basra / for the academic year (2021-2022). Their number is (45) students and the two researchers chose the entire research community to represent th

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Publication Date
Sat Sep 13 2025
Journal Name
Al–bahith Al–a'alami
CARTOON SEMIOTIC ABOUT MARCH OF RETURN IN THE PALESTINIAN NEWSPAPERS: : (A Comparative Analytical Study)
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This study aims to reveal the semiotic of “March of Return” cartoon in the Palestinian journalism, topics, Symbols and semantics that were covered.
This study is descriptive. It uses the survey method. Content analysis, and methodological comparison was also used.

The researcher chose an intentional sample of Palestine and Al-Hayat Al-Jadida newspapers for one year from March 30, 2018 to March 31, 2019, through a comprehensive inventory of all cartoons of the return marches during this period, which amounted to 59 cartoons.

The study has reached the following findings:

Newspapers cartoons focused on the topics of durability of the protester

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