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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 Aug 08 2022
Journal Name
Egyptian Journal Of Chemistry
Synthesis, Characterization, Spectroscopic, Thermal and Biological Studies for New Complexes with N1, N2-bis(3-hydroxyphenyl) Oxalamide
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Publication Date
Sat Jun 27 2020
Journal Name
Iraqi Journal Of Science
Radiation and Mass Transfer Effects on MHD Oscillatory Flow for Carreau Fluid through an Inclined Porous Channel
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This paper aims to study a mathematical model showing the effects of mass transfer on MHD oscillatory flow for Carreau fluid through an inclined porous channel under the influence of temperature and concentration at a slant angle on the centre of the flow with the effect of gravity. We discussed the effects of several parameters that are effective on fluid movement by analyzing the graphs obtained after we reached the momentum equation solution using the perturbation series method and the MATHEMATICA program to find the numerical results and illustrations. We observed an increased fluid movement by increasing radiation and heat generation while fluid movement decreased by increasing the chemical reaction parameter and Froude number.&nbsp

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Publication Date
Thu Jun 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Emulsion Liquid Membrane for Pesticides Removal from Aqueous Solution: Emulsion Stability, Extraction Efficiency and Mass Transfer Studies
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The current study investigated the stability and the extraction efficiency of emulsion liquid membrane (ELM) for Abamectin pesticide removal from aqueous solution. The stability was investigated in terms of droplet emulsion size distribution and emulsion breakage percent. The proposed ELM included a mixture of corn oil and kerosene (1:1) as a diluent, Span 80 (sorbitan monooleate) as a surfactant and hydrochloric acid (HCl) as a stripping agent without utilizing a carrier agent. Parameters such as homogenizer speed, surfactant concentration, emulsification time and internal to organic volume ratio (I/O) were evaluated. Results show that the lower droplet size of 0.9 µm and higher stable emulsion in terms of breakage percent of 1.12 % we

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Publication Date
Sat May 08 2021
Journal Name
Iraqi Journal Of Science
Temperature and Concentration Effects on Oscillatory Flow for Variable Viscosity Carreau Fluid through an Inclined Porous Channel
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The aim of this paper is to study the combined effects of the concentration and the thermo-diffusion on the unsteady oscillation flow of an incompressible Carreau fluid through an inclined porous channel. The temperature is assumed to affect exponentially the fluid's viscosity. We studied fluid flow in an inclined channel under the non-slip condition at the wall. We used the perturbation series method to solve the nonlinear partial differential equations. Numerical results were obtained for velocity distribution, and through the graphs, it was found that the velocity of fluid has a direct relation with Soret number, Peclet number, and Grashof number, while it has a reverse variation with chemical reaction, Schmidt number, frequency of os

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Publication Date
Tue Feb 12 2019
Journal Name
Iraqi Journal Of Laser
Design and Implementation Tunable Band Pass Filter based on PCF-Air Micro-cavity FBG Fabry-Perot Resonator
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A tunable band pass filter based on fiber Bragg grating sensor using an in-fiber Mach-Zender interferometer with dual micro-cavities is presented. The micro-cavity was formed by splicing together a conventional single-mode fiber and a solid core photonic crystal fiber (SCPCF) with simple arc discharge technique. Different parameters such as arc power, length of the SCPCF and the overlap gap between samples were considered to control the fabrication process. The ellipsoidal air-cavity between the two fibers forms Fabry-Perot cavity. The diffraction loss was very low due to short cavity length. Ellipsoidal shape micro-cavities were experimentally achieved parallel to the propagation axis having dimensions of (24.92 – 62.32) μm of width

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Publication Date
Thu Jan 30 2020
Journal Name
Journal Of Engineering
  Positional Accuracy Assessment for Updating Authoritative Geospatial Datasets Based on Open Source Data and Remotely Sensed Images
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OpenStreetMap (OSM) represents the most common example of online volunteered mapping applications. Most of these platforms are open source spatial data collected by non-experts volunteers using different data collection methods. OSM project aims to provide a free digital map for all the world. The heterogeneity in data collection methods made OSM project databases accuracy is unreliable and must be dealt with caution for any engineering application. This study aims to assess the horizontal positional accuracy of three spatial data sources are OSM road network database, high-resolution Satellite Image (SI), and high-resolution Aerial Photo (AP) of Baghdad city with respect to an analogue formal road network dataset obtain

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Publication Date
Thu Nov 30 2023
Journal Name
Iraqi Journal Of Science
Machine Learning Approach for New COVID-19 Cases Using Recurrent Neural Networks and Long-Short Term Memory
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     This research aims to predict new COVID-19 cases in Bandung, Indonesia. The system implemented two types of deep learning methods to predict this. They were the recurrent neural networks (RNN) and long-short-term memory (LSTM) algorithms. The data used in this study were the numbers of confirmed COVID-19 cases in Bandung from March 2020 to December 2020. Pre-processing of the data was carried out, namely data splitting and scaling, to get optimal results. During model training, the hyperparameter tuning stage was carried out on the sequence length and the number of layers. The results showed that RNN gave a better performance. The test used the RMSE, MAE, and R2 evaluation methods, with the best numbers being  0.66975075, 0.470

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Publication Date
Thu May 05 2022
Journal Name
Karbala International Journal Of Modern Science
Nigella sativa Methanol Extract Inhibits PC-3 Cell Line Colonization, Induced Apoptosis, and Modulated LC3-based Autophagy
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Nigella sativa has various pharmacological properties and has been used throughout history for a variety of reasons. However, there is limited data about the effects of N. sativa (NS) on human cancer cells. This study aimed at observing the roles of methanolic extract of N. sativa on apoptosis and autophagy pathway in the Human PC3 (prostate cancer) cell line. The cell viability was checked by MTT assay. Clonogenic assay was performed to demonstrate clonogenicity and Western blot was used to check caspase-3, TIGAR, p53, and LC3 protein expression. The results demonstrated that PC3 cell proliferation was inhibited, caspase-3 and p53 protein expression was induced, and LC3 protein expression was modulated. The clonogenic assay showed that PC3

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Publication Date
Wed Mar 29 2023
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Estimation Pore and Fracture Pressure Based on Log Data; Case Study: Mishrif Formation/Buzurgan Oilfield at Iraq
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Prediction of the formation of pore and fracture pressure before constructing a drilling wells program are a crucial since it helps to prevent several drilling operations issues including lost circulation, kick, pipe sticking, blowout, and other issues. IP (Interactive Petrophysics) software is used to calculate and measure pore and fracture pressure. Eaton method, Matthews and Kelly, Modified Eaton, and Barker and Wood equations are used to calculate fracture pressure, whereas only Eaton method is used to measure pore pressure. These approaches are based on log data obtained from six wells, three from the north dome; BUCN-52, BUCN-51, BUCN-43 and the other from the south dome; BUCS-49, BUCS-48, BUCS-47. Along with the overburden pr

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Publication Date
Sun Sep 05 2010
Journal Name
Baghdad Science Journal
Composition operator induced by ?(z) = sz + t for which |s|?1, |t|<1 and |s|+|t|?1
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We study in this paper the composition operator that is induced by ?(z) = sz + t. We give a characterization of the adjoint of composiotion operators generated by self-maps of the unit ball of form ?(z) = sz + t for which |s|?1, |t|<1 and |s|+|t|?1. In fact we prove that the adjoint is a product of toeplitz operators and composition operator. Also, we have studied the compactness of C? and give some other partial results.

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