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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 Jan 01 2018
Journal Name
Journal Of Cosmetics, Dermatological Sciences And Applications
Pityriasis Alba versus Vitiligo Clinical and Histopathological Study
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Publication Date
Mon Jul 20 2020
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
𝝎Mc –functions and 𝑵Mc-functions
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In this paper, we presented new types of Mc-function by using 𝜔-open and 𝑁-open sets some of them are weaker than Mc-function and some are stronger, which are 𝜔Mc-function, M𝜔c-function, 𝜔M𝜔c-function, 𝑁Mc-function, M𝑁c-function and 𝑁M𝑁c-function, also we submitted new kinds of continuous functions and compact functions and we illustrated the relationships between these types. The purpose of this paper is to expand the study of Mcfunction and to get results that we need to find the relationship with the types that have been introduced.

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Publication Date
Thu Oct 01 2009
Journal Name
Journal Of The College Of Languages (jcl)
ENGLISH FOR SPECIFIC PURPOSES (ESP) AND SYLLABUS DESIGN
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This research has discussed the origins of ESP, addressed key notions about ESP and examined issues in ESP syllabus design. The content of the paper was determined by a need identified based on my  experience as an ESL instructor designing and delivering the content-based language program - Language Preparation for the Cadets and Employment in the Iraqi  College of Police . These issues, where possible, have been supported by current and pertinent academic literature. It is my sincerest hope that these observations will lend insight into the challenges facing the ESL instructor acting as ESP syllabus developer.

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Publication Date
Sat Jan 01 2022
Journal Name
Journal Of Engineering
Gas Adsorption and Storage at Metal-Organic Frameworks
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Dry gas is considered one of the most environmentally friendly sources of energy. As a result, developing an efficient strategy for storing this gas has become essential. In this work, MOF-199 was synthesized and characterized in order to investigate the MOF-199 in dry gas adsorption using a built-in volumetric system (methane, ethane, and propane from Basrah gas company). The MOF-199 (metal organic framework) was synthesized using the solvothermal method at 373K for 24h, and then it was characterized. The dry gas adsorption on MOF-199 was studied under various conditions (adsorbent dosage, contact time, temperature, and pressure). The isothermal adsorption of the dry gas had been studied on MOF-199 using two types of mo

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Publication Date
Sun Dec 04 2011
Journal Name
Baghdad Science Journal
L-pre- and L-semi-P- compact Spaces
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The purpose of this paper is to study a new types of compactness in the dual bitopological spaces. We shall introduce the concepts of L-pre- compactness and L-semi-P- compactness .

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Publication Date
Mon Mar 01 2021
Journal Name
Journal Of Physics: Conference Series
On Large-Small submodule and Large-Hollow module
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Abstract<p>The goal of this research is to introduce the concepts of Large-small submodule and Large-hollow module and some properties of them are considered, such that a proper submodule N of an R-module M is said to be Large-small submodule, if N + K = M where K be a submodule of M, then K is essential submodule of M ( K ≤<sub>e</sub> M ). An R-module M is called Large-hollow module if every proper submodule of M is Large-small submodule in M.</p>
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Publication Date
Tue Apr 20 2021
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Weakly Approximaitly Quasi-Prime Submodules And Related Concepts
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           Let R be  commutative Ring , and let T be  unitary left .In this paper ,WAPP-quasi prime submodules are introduced as  new generalization of Weakly quasi prime submodules , where  proper submodule C of an R-module T is called WAPP –quasi prime submodule of T, if whenever 0≠rstϵC, for r, s ϵR , t ϵT, implies that either  r tϵ C +soc   or  s tϵC +soc  .Many examples of characterizations and basic properties are given . Furthermore several characterizations of WAPP-quasi prime submodules in the class of multiplication modules are established.

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Publication Date
Mon Aug 01 2022
Journal Name
Bulletin Of Electrical Engineering And Informatics
Solid waste recycling and management cost optimization algorithm
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Solid waste is a major issue in today's world. Which can be a contributing factor to pollution and the spread of vector-borne diseases. Because of its complicated nonlinear processes, this problem is difficult to model and optimize using traditional methods. In this study, a mathematical model was developed to optimize the cost of solid waste recycling and management. In the optimization phase, the salp swarm algorithm (SSA) is utilized to determine the level of discarded solid waste and reclaimed solid waste. An optimization technique SSA is a new method of finding the ideal solution for a mathematical relationship based on leaders and followers. It takes a lot of random solutions, as well as their outward or inward fluctuations, t

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Publication Date
Tue Sep 01 2020
Journal Name
Journal Of Engineering
Urban Form Elements and Urban Potentiality ( Literature Review)
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Morphological theories shape the leading platform to theoretically and practically consider the assets connected with the emergence of the city, and its growth and development over time. In this paper, five elements of the urban form are typified: structure/tissue, plot, building, block, and the street pattern will be addressed. Understanding the urban form at the different levels within its ingredients could lead to shape a base launch of how to consider the potentiality of the development and sustainability of a particular area.   

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
MENTAL PICTURE THEORY AND PROBLEMATIC RELATIONSHIP WITH PROFILING
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Walter Lippmann, speaking about man, says : ” Gradually he makes for himself a trustworthy picture inside his head of the world beyond his reach. “. This means that the picture, whether it was good or bad, it doesn’t happen for nothing, but rather for intentional purposes. Some orientalists make their judgements even before getting to the place concerned with the study.

The mental image is one of the most misused terminology, although the world today has become the world of image, it witnessed the disappearance of the theories that used to consider the media as a reflective mirror for society, also it was confirmed that the media creates what varies from reality and sometimes completely different from reality. The image of

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