Preferred Language
Articles
/
jeasiq-2013
Forecasting the financial failure of Islamic banks using the Altman model, ---- springate model and ---- Sherrod model / an analytical study in Islamic banks listed on the Iraq Stock Exchange
...Show More Authors

Profit is a goal sought by all banks because it brings them income and guarantees them survival and continuity, and on the other hand, facing commitments without financial crisis. Hence the idea of research in his quest to build scientific tools and means that can help bank management in particular, investors, lenders and others to predict financial failure and to detect early financial failures. The research has produced a number of conclusions, the most important of which is that all Islamic banks sample a safe case of financial failure under the Altman model, while according to the Springate model all Islamic banks sample a search for a financial failure except the Islamic Bank of Noor Iraq for Investment and Finance )BINI(. According to Sherrod's model, the placement of some Islamic banks in the search sample is financially sound, others have little chance of being exposed to the risks of bankruptcy. The research also provided scientific value to bank administrations through the establishment of a specialized administrative unit whose main work is to assess and diagnose risk and financial failure and ways to address them, as well as to report periodically on early financial failures.

 

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Reflection of the application of the IFRSs on financial ratios and performance indicators
...Show More Authors

The research aims to delve into the nature of international financial reporting standards and the unified accounting system adopted in the Iraqi environment and financial ratios in the theoretical side. In the practical aspect, the results of some financial ratios of Basrah Gas Company were compared with the adoption of the financial statements prepared on the basis of the consolidated accounting system with the prepared financial statements Based on the International Financial Reporting Standards (IFRS). The research has reached a number of conclusions, including a difference in the accounting rules and practices between IFRS and the consolidated accounting system in force in Iraq. The adoption of IFRS has led to a decrease in profitabi

... Show More
View Publication Preview PDF
Publication Date
Thu Jan 05 2012
Journal Name
مجلة كلية التربية الأساسية/ جامعة بابل / بحوث المؤتمر العلمي الرابع لكلية التربية الأساسية/جامعة بابل 2011 م
THE DYNAMIC EVOLUTION OF THE SHELL NEBULAE BY USING INTERACTING WIND MODEL
...Show More Authors

Preview PDF
Publication Date
Fri Oct 03 2025
Journal Name
Lex Localis - Journal Of Local Self-government
MR. TALIB AL-RIFAI’S CONTRIBUTIONS TO ISLAMIC POLITICAL ACTIVISM BEFORE THE ESTABLISHMENT OF THE ISLAMIC DA‘WA PARTY
...Show More Authors

Mr. Talib Al-Rifai embarked on his political journey at an early stage, engaging in Islamic activism at the age of twenty-two in 1953. During this period, he established strong connections with numerous figures and members affiliated with Sunni Islamic parties, which expanded his sphere of influence and social network. Despite his close interaction with these organizations, he was careful to maintain his independence and avoided formal affiliation with any specific party or organized movement. Al-Rifai distinguished himself by his ability to engage with diverse Islamic currents while maintaining his intellectual independence, which provided him with significant flexibility and enabled him to cultivate a broad network of relationshi

... Show More
View Publication
Crossref
Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Research In Social Sciences And Humanities
The Effect of Default Risk on Cash Flow Profitability Indicators: Analytical Research for a Sample of Iraqi Private Banks
...Show More Authors

Focusing on the negative role of default risk on banks, as it is one of the most important risks facing banks, which are difficult to determine accurately, and its reflection on the indicators of profitability of cash flows. The increasing competition between banks led to an increase in the credit facilities granted by banks, and was accompanied by an increase in exposure to the risks of default, which led to an impact on the level of performance of banks in terms of achieving the required return according to the levels of high competition. Therefore, the problem of this study focused on the extent to which the risk indicators of default affect the profitability indicators of the cash flows of the banks research sample in the profit

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 29 2022
Journal Name
College Of Islamic Sciences
The Ash'aris and their position on faith, An Ideological Study: الايمان
...Show More Authors

 

The Ash'aris and their position on faith, An Ideological Study

Omed AbdulQader rasool               

College of Islamic Sciences/Salahaddin University-Erbil

Abstract

The concept of faith is very complex, and there are a lot of talk about it among the major Islamic groups such as the Kharijites, the Mu'tazila, the Jahmiyya and others, because of its great importance, and the worldly and eschatological effects it entails according to the elements of faith such as recognition, ratification and action.

The researcher chose one sect, which is the

... Show More
View Publication Preview PDF
Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
Analyzing the relationship between stock market volatility and economic activity in the USA
...Show More Authors

This study examines the dynamic relationship between stock market and economic activity in the United States to verify the possibility of using financial indicators to monitor the turning points in the expected path of future economic activity. Has been used methodology (Johansen - Juselius) for the Co-integration and causal (Granger) to test the relationship between the (S & P 500 , DJ) index  and gross domestic product (GDP) in the United States for the period
(1960-2009). The results of the analysis revealed the existence of a causal relationship duplex (two-way) between the variables mentioned. which means the possibility of the use stock market indicators to pre

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Aug 28 2020
Journal Name
Iraqi Journal Of Science
The Local Bifurcation of an Eco-Epidemiological Model in the Presence of Stage- Structured with Refuge
...Show More Authors

In this paper, we establish the conditions of the occurrence of the local bifurcations, such as saddle node, transcritical and pitchfork, of all equilibrium points of an eco-epidemiological model consisting of a prey-predator model with SI (susceptible-infected) epidemic diseases in prey population only and a refuge-stage structure in the predators. It is observed that there is a transcritical bifurcation near the axial and free predator equilibrium points, near disease-free equilibrium point is a saddle-node bifurcation and near positive (coexistence) equilibrium point is a saddle-node bifurcation, a transcritical bifurcation and a pitchfork bifurcation. Further investigations for Hopf bifurcation near coexistence equilibrium point

... Show More
Crossref (1)
Crossref
Publication Date
Sun Feb 28 2021
Journal Name
Journal Of Economics And Administrative Sciences
the role of Green Human Resources Management Practices in strengthening the Strategic Positioning An Analytical Research on Leaders opinion in the Nongovernmental Hospitals in Erbil
...Show More Authors

This research is seeks to state the role of Green Human Resources Management Practices and their dimensions (Green Employment and Selection, Green Performance Assessment, Green Training & Development and Green Compensation and Stimulation Systems) in strengthening the Strategic Positioning in the Nongovernmental Hospitals in Erbil city, and aims to analyze the relationship between Green Human Resources Management Practices and Strategic Positioning and to show the impact of Green Human Resources Management Practices in determining the Strategic Position.

            It is depended on a questionnaire as key tools for achieving data, as designed on

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Apr 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
A Note on the Hierarchical Model and Power Prior Distribution in Bayesian Quantile Regression
...Show More Authors

  In this paper, we investigate the connection between the hierarchical models and the power prior distribution in quantile regression (QReg). Under specific quantile, we develop an expression for the power parameter ( ) to calibrate the power prior distribution for quantile regression to a corresponding hierarchical model. In addition, we estimate the relation between the  and the quantile level via hierarchical model. Our proposed methodology is illustrated with real data example.

View Publication Preview PDF
Crossref
Publication Date
Thu Jun 13 2019
Journal Name
Al–bahith Al–a'alami
Media coverage of the 2018 African Youth Games in its third edition in Algeria - An analytical study of Al-Nahar newspaper
...Show More Authors

This research revolves around the study of sports press coverage to the third African Youth Games that took place in Algeria from 19 to 28 July 2018. The games featured approximately 3000 athletes from 54 countries who competed in 27 sports. Five sports were qualified for the Youth Olympic Games in Argentina. The aim of this study was to analyze the content of the Algerian newspaper Ennahar El-Djadid by focusing on the discussions of various sports activities during the event. Thus, the descriptive approach and content analysis method were adopted for this research. They were used to highlight the newspaper's interest in this sports phenomenon. The chosen study samples were ten issue numbers of Ennahar El-Djadid newspaper

View Publication Preview PDF
Crossref